Morocco Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN MOROCCO. 1. THE CEILING REACHES ONLY THREE OF THE SIX PRICED BRANCHES. The 6 000 MAD monthly plafond applies to prestations sociales à court terme, prestations sociales à long terme and the indemnité pour perte d'emploi. It does NOT apply to prestations familiales, to AMO or to the taxe de formation professionnelle — those three run on the entire salary. This single distinction is the largest source of error in Moroccan payroll: applying the cap to everything understates cost enormously for a well-paid employee, and applying it to nothing overstates the employee deduction. 2. THE CAPPED EMPLOYEE DEDUCTION IS A FIXED 268.80 MAD ONCE PAY EXCEEDS 6 000 MAD. 6 000 × (3,96 + 0,33 + 0,19)% = 6 000 × 4,48% = 268,80 MAD. On the employer side the capped branches max out at 6 000 × (7,93 + 0,67 + 0,38)% = 538,80 MAD. Everything else on the payslip scales without limit. 3. TOTALS. 21,09% employer + 6,74% employee = 27,83% of gross, before the cap is applied; after the cap, only 8,00% employer (6,40 family + 4,11 AMO minus… see the branch lines) and 2,26% employee continue to scale. Stated precisely: the branches that keep scaling above 6 000 MAD are prestations familiales 6,40% employer, AMO 4,11% employer / 2,26% employee, and TFP 1,60% employer. 4. THE 6 000 MAD PLAFOND HAS NOT MOVED. It remains 6 000 MAD per month for 2026. It is not indexed and does not track the SMIG, so there is no annual uprating to chase — but it is changeable by décret at any time, so re-check rather than assume permanence. 5. THE AMO SOLIDARITY SHARE IS PAYABLE EVEN BY EMPLOYERS WHOSE STAFF ARE NOT IN THE CNSS SCHEME. 1,85% employer-only, on uncapped payroll, from every affiliated employer. Conversely, an employer that held collective supplementary medical cover before AMO became compulsory in 2006 pays ONLY that 1,85% and deducts no AMO from its employees. Treat the AMO line as a per-employer flag with two states, not a constant. 6. THE TAXE DE FORMATION PROFESSIONNELLE IS NOT A SOCIAL CONTRIBUTION. 1,6% employer-only for OFPPT, on the same declaration and the same uncapped base, buying no employee entitlement. Include it in employer cost; exclude it from anything described as social-insurance coverage. 7. OCCUPATIONAL INJURY IS OUTSIDE CNSS ENTIRELY. Compulsory, but placed with a private insurer under Loi n° 18-12 at a commercially rated premium. There is no percentage. An engine that expects a work-accident branch inside the CNSS total will either invent one or wrongly report that Morocco has no occupational-injury cover. 8. LOI 02-24 CHANGED BENEFITS, NOT RATES. Applied from 1 May 2025 by Décret n° 2-25-265 du 3 avril 2025, it cut the old-age qualifying period from 3 240 to 1 320 days and created a flat pension between the thresholds. Contribution percentages are unaffected. Do not restate rates on the strength of the 2025 reform coverage. 9. EMPLOYEE CONTRIBUTIONS COME OFF BEFORE INCOME TAX. CNSS and AMO employee shares are deductible in computing the impôt sur le revenu on salary, so IR must be computed on pay net of them. The employer's 21,09% is cost of employment and is not deducted from the employee. The TFP, being a tax on the employer, never touches the employee's IR base. SUB-NATIONAL VARIATION: none. Rates are national and identical in all twelve régions; there is no regional payroll charge. The only genuine differentiation is by employer status (the grandfathered AMO position) and by activity (the privately rated occupational-accident premium), never by geography. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE OCCUPATIONAL-ACCIDENT PREMIUM — null, and it is a genuine refusal, not an omission. It is set by the insurer, not by decree. THE FAMILY ALLOWANCE AMOUNTS — this record prices the 6,40% contribution, not the flat monthly sums paid out per child, which belong to a benefits series rather than a contributions series. THE AGRICULTURAL AND NON-SALARIED REGIMES — the régime agricole and the couverture des travailleurs non salariés (TNS) run on their own rates and bases and are out of scope for an ordinary private-sector employee. ALREADY LEGISLATED, NOT YET IN FORCE: nothing found affecting these rates. Morocco's social-protection reform programme continues to move on the benefit side and on extending coverage to the non-salaried; the contribution percentages served here were unchanged by it as at this record's date. Because the rates and the plafond are fixed by décret rather than by the loi de finances, a change can arrive at any point in the year through the Bulletin officiel, with no budget-day signal. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://afriref.dev/v1/ma/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ma/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ma/social-contributions

Other Morocco series: Bank Al-Maghrib key policy rate (taux directeur) · Statutory legal interest (taux légal) · VAT standard rate (TVA taux normal) · VAT registration threshold · Minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets

The same figure elsewhere: Mozambique · Namibia · Niger · Nigeria · Republic of the Congo · all 34