← Guides / Morocco

Morocco Social Contributions Guide — CNSS, AMO & CIMR

Morocco mandatory social contributions for 2026. The guide covers: CNSS (Caisse Nationale de Sécurité Sociale — the National Social Security Fund) at the employee rate of 4.48% and the employer rate of 8.98% (total ~13.46%); AMO (Assurance Maladie Obligatoire — the Mandatory Health Insurance) at the employee rate of ~2.26% and the employer rate of ~1.85%; the CIMR (Caisse Interprofessionnelle Marocaine de Retraite — the Moroccan Interprofessional Pension Fund) as the voluntary supplementary pension. The total combined rates are ~6.74% for the employee and ~10.83% for the employer.

CNSS — Caisse Nationale de Sécurité Sociale

  • Employee contribution — 4.48%: The employee contributes 4.48% of the gross salary to the CNSS. The employee contribution covers: (a) the social security (the "prestations sociales" — the "social benefits") including the family allowances, the short-term benefits (the sickness, the maternity), and the long-term benefits (the retirement, the disability, the survivor's pension).
  • Employer contribution — 8.98%: The employer contributes 8.98% of the gross salary to the CNSS. The employer contribution covers: (a) the social security at 6.40%, (b) the family allowance (the "allocations familiales") at 1.60%, (c) the occupational accident insurance (the "assurance accidents du travail") at 0.38% to 1.50% (risk-based), (d) the professional training tax (the "taxe de formation professionnelle") at 0.60%.
  • Ceiling: The CNSS contributions are capped at the monthly ceiling of approximately MAD 6,000 (the "plafond" — the "ceiling"). The earnings above the ceiling are not subject to the CNSS contributions. The ceiling is adjusted periodically by the government.
  • Total CNSS — ~13.46%: EE 4.48% + ER 8.98% = total CNSS contribution of approximately 13.46% of the gross salary (within the ceiling).

AMO — Assurance Maladie Obligatoire (Health Insurance)

  • Employee contribution — ~2.26%: The employee contributes approximately 2.26% of the gross salary to the AMO (the Mandatory Health Insurance). The exact rate may vary slightly depending on the income bracket and the specific AMO regime (the AMO for the private sector employees or the AMO for the self-employed).
  • Employer contribution — ~1.85%: The employer contributes approximately 1.85% of the gross salary to the AMO. The employer's share is paid on behalf of the employee and their dependents.
  • No ceiling for AMO: Unlike the CNSS, the AMO contribution is generally calculated on the full gross salary without the ceiling (the "sans plafond" — the "without ceiling"). The contributions fund the comprehensive health insurance coverage including the hospitalisation, the outpatient care, the prescription drugs, and the dental care.
  • Total AMO — ~4.11%: EE ~2.26% + ER ~1.85% = total AMO contribution of approximately 4.11%.

Combined Social Contributions Summary

  • Employee total — ~6.74%: CNSS EE 4.48% + AMO EE ~2.26% = approximately 6.74% of the gross salary.
  • Employer total — ~10.83%: CNSS ER 8.98% + AMO ER ~1.85% = approximately 10.83% of the gross salary.
  • Combined total — ~17.57%: EE ~6.74% + ER ~10.83% = approximately 17.57% of the gross salary in the total social contributions.
  • Separate from IIT (IR): The personal income tax (the "Impôt sur le Revenu" — the "IR") at the progressive rates of 0-38% is calculated separately on the net taxable income after the social contribution deductions.

CIMR — Supplementary Retirement (Optional)

  • CIMR — Caisse Interprofessionnelle Marocaine de Retraite: The CIMR is the voluntary supplementary pension fund for the private sector employees. The contribution rates and the terms are negotiated between the employer and the employee (or defined by the collective bargaining agreement).
  • Typical contributions: The typical CIMR contribution is approximately 4% to 8% of the gross salary, split between the employee and the employer (the exact split varies by the company policy).
  • Tax treatment: The CIMR contributions are tax-deductible for both the employer (as the business expense) and the employee (as the deduction from the gross income for the IR purposes).