CNSS contributions in Morocco in 2026: rates, calculation and employer obligations
Social security contributions constitute an important component of wage costs in Morocco.
Every employer under the National Social Security Fund (CNSS) scheme must, in particular, declare their employees, correctly determine the basis for contributions, calculate the employer and employee shares and make declarations and payments within the regulatory deadlines.
Contributions cover several branches of social protection, including family benefits, short- and long-term social benefits, compulsory health insurance (AMO) and vocational training.
Here are the main things to know to properly manage a company's social security contributions in Morocco.
1. On what basis are CNSS contributions calculated?
Social security contributions are based on the remuneration paid to employees, in accordance with the rules applicable to each sector.
The plate may include, in particular:
- the basic salary;
- certain bonuses and gratuities;
- allowances subject to contributions;
- benefits in cash or in kind;
- certain other employment-related remuneration.
Some sectors are calculated on the actual salary, while others are calculated within a ceiling limit.
It is therefore important not to apply a single overall rate to remuneration without distinguishing the different components.
2. What are the main CNSS contribution rates?
| Contribution | Employer's share | Employee share | Total |
|---|---|---|---|
| Family benefits | 6.40% | — | 6.40% |
| Short-term social benefits | 1.05% | 0.52% | 1.57% |
| Long-term social benefits | 7.93% | 3.96% | 11.89% |
| Compulsory Health Insurance | Comments |
