Ma Payroll

Morocco — Payroll for a Self-Employed Person Who Hires Employees (IR salarial / CNSS / AMO / TFP)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

A self-employed person in Morocco — whether an auto-entrepreneur, a registered travailleur non-salarié (TNS), or the manager of a small structure — who hires even one employee becomes an employer (employeur) with three monthly payroll obligations:

1. IR salarial — the impôt sur le revenu on salaries, withheld at source (retenue à la source) and paid to the Direction Générale des Impôts (DGI).
2. CNSS contributions — social-security contributions to the Caisse Nationale de Sécurité Sociale, split between employer (part patronale) and employee (part salariale), including AMO (Assurance Maladie Obligatoire) and the taxe de formation professionnelle (TFP).
3. The bulletin de paie — a compliant payslip for each employee each month.

This is fundamentally different from the contributor's own self-employed cover (TNS / auto-entrepreneur AMO and retraite — see ma-social-contributions). As an employer you compute percentages on each employee's real salary with a ceiling, not a forfaitaire SMIG-indexed base.

This skill replies in the user's language. Moroccan users mix English, French, and Darija — keep the native terms (IR salarial, CNSS, AMO, TFP, SMIG, bulletin de paie, Damancom, SIMPL) and explain them in the user's chosen language.

1. Quick Reference

Conservative defaults (apply when the user has not specified otherwise):

• Treat the worker as an employee (salarié) — and therefore subject to payroll — whenever there is subordination (fixed hours, direction, integration into the business). When in doubt, default to employee treatment, which is the safer classification and avoids requalification penalties. See §6.
• Apply the 25% frais professionnels rate only when the employee's gross clearly exceeds the threshold; otherwise apply 35%. Never exceed the monthly caps.
• Apply CNSS short/long-term branches on min(gross, MAD 6,000); apply AMO and TFP on full uncapped gross.
• If a benefit-in-kind, bonus, or allowance may be CNSS-assiette or IR-imposable, treat it as included unless a clear exemption is identified, then flag it to verify.
• Round each employee's monthly IR to the dirham as the DGI does, and reconcile to the annual scale at year-end.
• All figures below are 2026 values to be verified against the current CNSS circular and the Loi de Finances 2026 before filing.

2. IR Salarial — Computation

IR salarial is computed monthly on the employee's revenu net imposable (RNI) — the gross salary minus the deductible items — then the progressive scale is applied and the déductions pour charges de famille are subtracted.

Step-by-step (monthly)

1. Salaire brut global (SBG) = base salary + taxable allowances + benefits in kind
   • taxable bonuses.
2. Salaire brut imposable (SBI) = SBG − legally exempt elements (e.g. certain reimbursements of professional expenses, exempt indemnities) (verify each item).
3. Deduct, in order, from SBI:
   • Frais professionnels (FP) — a standard professional-expense allowance: 35% of SBI if monthly gross ≤ MAD 6,500 (cap MAD 2,500/month), or 25% if monthly gross > MAD 6,500 (cap MAD 2,916.67/month). (Verify: some sources express the rate change against an annual MAD 78,000 gross threshold — confirm the exact monthly cut-off in force for 2026.)
   • CNSS + AMO employee contributions (the part salariale — see §3) — deductible.
   • Employee retirement / insurance (CIMR, mutuelle, life insurance) within legal limits, if any (verify caps).
4. The result is the revenu net imposable (RNI).
5. Apply the monthly IR scale (below) and subtract the somme à déduire.
6. Subtract déductions pour charges de famille: MAD 50/month per dependent (non-working spouse + children under 27, or any age if disabled), capped at MAD 300/month (6 dependents).
7. The result is the IR net to withhold (retenue à la source).

IR scale — monthly (RNI, 2026)

IR scale — annual (RNI, 2026) — for reconciliation

Formula: IR brut = (RNI × rate) − somme à déduire, then IR net = IR brut − charges de famille.

The 2026 scale is unchanged from the 2025 reform (which raised the exempt threshold from MAD 30,000 to MAD 40,000 and cut the top marginal rate to 37%). (Verify no further amendment in the Loi de Finances 2026.)

3. CNSS / AMO / TFP — Rates & Ceiling

CNSS contributions are split between employer (part patronale) and employee (part salariale). Some branches are capped at a gross of MAD 6,000/month; others apply to the full uncapped salary.

(Verify all rates against the current CNSS circular. The AMO employer 4.11% is commonly reported as 2.26% AMO de base + 1.85% AMO Solidarité/Tadamoun — confirm the split and whether the contributor's payroll software itemises them separately.)

Key mechanics

• The ceiling only bites on the two "prestations sociales" branches. For an employee earning above MAD 6,000/month, the short- and long-term contributions are frozen at the MAD 6,000 base, so the effective CNSS rate falls as salary rises — but AMO and TFP keep growing because they are uncapped.
• Maximum capped employee CNSS (short + long term) = (0.52% + 3.96%) × 6,000 = 4.48% × 6,000 = MAD 268.80/month. (Verify.)
• AMO has no ceiling — it is 2.26% employee / 4.11% employer on the full gross.
• The employee never pays family allowances or TFP — those are employer-only.
• TFP is collected by the CNSS alongside the social contributions (it funds the OFPPT vocational-training system) even though it is technically a tax, not a benefit.
• The employer remits both halves — the employer withholds the employee part from net pay and adds its own part, paying the total to CNSS via Damancom.

4. Declarations & Calendar

A Moroccan employer runs two parallel monthly filings — one to CNSS, one to DGI.

CNSS — via Damancom

• Damancom is the CNSS télédéclaration portal (since 2025, access is via the Mon e-ID national digital identity). Filing is mandatory online.
• The employer files the DNS — Déclaration Nominative des Salaires (nominative salary declaration: each employee, days worked, salary) each month.
• CNSS issues the BDS — Bordereau de Déclaration des Salaires (the computed contributions slip) around the 22nd of the month.
• Two modes: EFI (manual online entry, suited to very small employers) and EDI (file upload from payroll software).
• Deadline: declaration and payment by the 10th of the following month (e.g. March 2026 contributions are due by 10 April 2026).
• Late surcharge (since April 2025): 3% for the first month, then 0.5% per additional month (verify current penalty regime).

IR salarial — via SIMPL-IR (DGI)

• The withheld IR is declared and paid on the DGI's SIMPL portal (Service des Impôts en Ligne) under SIMPL-IR.
• Monthly payment of the retenue à la source is the default; quarterly payment may apply to certain small employers (verify eligibility and the exact monthly payment deadline — commonly by the end of the following month).
• Annual return: the employer files the déclaration des traitements et salaires (annual recap of all salaries paid and IR withheld, historically model 9421 / now filed via SIMPL) by end of February / 1 March of the following year (verify the current form and date in force for the 2026 reporting cycle).

Registration

Before the first payroll, the employer must be affiliated with CNSS (numéro d'affiliation) and have each employee immatriculé (numéro d'immatriculation CNSS), and be registered with the DGI for IR salarial. (Verify the affiliation procedure for an auto-entrepreneur / TNS who becomes an employer.)

5. Worked Examples (Payslips)

All figures are illustrative 2026 computations to verify before filing. Single employee, no CIMR/mutuelle, dependents as stated.

Example A — SMIG-level employee, 2 dependents

• Salaire brut imposable (SBI): MAD 4,000/month. Dependents: 2.
• CNSS employee (capped base = min(4,000, 6,000) = 4,000): short+long term = 4.48% × 4,000 = MAD 179.20.
• AMO employee (uncapped): 2.26% × 4,000 = MAD 90.40.
• Total employee social = 179.20 + 90.40 = MAD 269.60 (deductible for IR).
• Frais professionnels (gross ≤ 6,500 → 35%, cap 2,500): 35% × 4,000 = MAD 1,400 (under cap).
• RNI = 4,000 − 1,400 − 269.60 = MAD 2,330.40.
• RNI ≤ 3,333.33 → 0% bracket → IR brut = 0.
• IR net = MAD 0 (the family deduction does not create a refund).
• Employer CNSS+AMO+TFP ≈ : capped branches (1.05% + 7.93%) × 4,000 = 8.98% × 4,000 = 359.20; family allowances 6.40% × 4,000 = 256.00; AMO 4.11% × 4,000 = 164.40; TFP 1.60% × 4,000 = 64.00 → employer total ≈ MAD 843.60.
• Net pay to employee = 4,000 − 269.60 − 0 = MAD 3,730.40.

Example B — Mid-level employee, 3 dependents

• SBI: MAD 8,000/month. Dependents: 3.
• CNSS employee — capped branches on 6,000: 4.48% × 6,000 = MAD 268.80.
• AMO employee (uncapped, on 8,000): 2.26% × 8,000 = MAD 180.80.
• Total employee social = 268.80 + 180.80 = MAD 449.60.
• Frais professionnels (gross > 6,500 → 25%, cap 2,916.67): 25% × 8,000 = 2,000 (under cap) = MAD 2,000.
• RNI = 8,000 − 2,000 − 449.60 = MAD 5,550.40.
• RNI in 5,000.01–6,666.67 → 20%, somme à déduire 833.33: IR brut = (5,550.40 × 20%) − 833.33 = 1,110.08 − 833.33 = MAD 276.75.
• Charges de famille: 3 × 50 = MAD 150.
• IR net = 276.75 − 150 = MAD 126.75 (≈ MAD 127 rounded).
• Net pay = 8,000 − 449.60 − 127 = MAD 7,423.40.

Example C — Higher earner, 1 dependent (ceiling effect)

• SBI: MAD 18,000/month. Dependents: 1.
• CNSS employee — capped branches on 6,000: MAD 268.80.
• AMO employee (uncapped, on 18,000): 2.26% × 18,000 = MAD 406.80.
• Total employee social = 268.80 + 406.80 = MAD 675.60.
• Frais professionnels (25%, cap 2,916.67): 25% × 18,000 = 4,500 → capped at MAD 2,916.67.
• RNI = 18,000 − 2,916.67 − 675.60 = MAD 14,407.73.
• RNI in 8,333.34–15,000 → 34%, somme à déduire 1,833.33: IR brut = (14,407.73 × 34%) − 1,833.33 = 4,898.63 − 1,833.33 = MAD 3,065.30.
• Charges de famille: 1 × 50 = MAD 50.
• IR net = 3,065.30 − 50 = MAD 3,015.30 (≈ MAD 3,015).
• Net pay = 18,000 − 675.60 − 3,015 = MAD 14,309.40.
• Note the ceiling effect: the capped CNSS stays at MAD 268.80 while AMO and the IR keep climbing — the marginal cost of a raise here is mostly IR + uncapped AMO.

6. Tier 2 — Employee vs Independent, Bulletin de Paie, Edge Cases

Employee (salarié) vs independent (TNS / prestataire)

Payroll obligations apply only to employees. The distinction turns on subordination juridique (legal subordination), not on the label of the contract:

A genuine independent (auto-entrepreneur, TNS, or company) invoices the contributor and handles their own CNSS-TNS / AMO and IR — see ma-social-contributions and ma-income-tax. Disguising an employee as an independent ("faux indépendant") risks requalification, back-contributions, IR, and penalties. Default to employee treatment when subordination is present.

Bulletin de paie — required contents

Each employee must receive a monthly bulletin de paie (payslip). It must show, at minimum (verify against the Code du travail and current practice):

• Employer identity, CNSS affiliation number, ICE; employee identity and CNSS immatriculation number.
• Pay period, days/hours worked, position.
• Salaire de base, allowances, overtime (heures supplémentaires), benefits in kind.
• Salaire brut global and salaire brut imposable.
• Each CNSS / AMO employee deduction line and the IR retenu.
• Net à payer (net pay) and payment method/date.
• The employer's contributions are often shown for transparency though they are not deducted from the employee.

Payslips and payroll registers must be retained (the livre de paie / payroll records) for the statutory period (verify retention duration).

Edge cases & flags

• Benefits in kind (avantages en nature) — housing, car, etc. — are generally both CNSS-assiette and IR-imposable at their assessed value (verify valuation rules).
• Indemnités — some indemnities (de déplacement, de panier, de représentation) are exempt within limits; excess is taxable. (Verify each ceiling.)
• Overtime (heures supplémentaires) — taxable and CNSS-able; computed on the legal premium rates.
• 13th month / primes — taxable; spread or taxed in the month paid per DGI rules (verify).
• CIMR / mutuelle — optional complementary pension/health; employee contributions may be IR-deductible within limits (verify).
• Apprentices / stagiaires — special regimes may reduce or exempt contributions (verify eligibility).
• First hire by a TNS/auto-entrepreneur — confirm whether the contributor's own régime restricts hiring (an auto-entrepreneur's eligibility can be affected by employing staff) — flag and verify before onboarding.

7. Reference + Test Suite

Reference checklist (each month)

1. Build each employee's salaire brut imposable.
2. Compute employee CNSS on min(gross, 6,000) + AMO on full gross.
3. Deduct frais professionnels (35%/25%, respect caps) and employee social to get RNI.
4. Apply the monthly IR scale, subtract charges de famille → IR net.
5. Compute employer CNSS + AMO + TFP (≈ 21.09%).
6. Produce the bulletin de paie; confirm net à payer.
7. File the DNS on Damancom and pay CNSS by the 10th.
8. Pay the IR retenu via SIMPL-IR by the DGI deadline.
9. Year-end: file the déclaration annuelle des traitements et salaires and reconcile to the annual IR scale.

Test suite (self-checks before delivering a result)

• Did I apply the MAD 6,000 ceiling to short/long-term CNSS only, and AMO + TFP on full gross? (Capped CNSS employee max = MAD 268.80.)
• Did I use the correct frais professionnels rate (35% vs 25%) and cap?
• Did I deduct employee CNSS/AMO before applying the IR scale?
• Did I apply the right monthly bracket and somme à déduire, then subtract charges de famille (MAD 50 × dependents, max 300)?
• Did I keep family allowances (6.40%) and TFP (1.60%) employer-only?
• Did I confirm the worker is an employee (subordination) and not a disguised independent?
• Did I flag every benefit-in-kind / indemnity / bonus for IR + CNSS treatment?
• Did I mark all rates and dates "verify" against the current CNSS circular, SIMPL/DGI guidance, and the Loi de Finances 2026?

Sources (to re-verify before filing)

• DGI — tax.gov.ma (Code Général des Impôts; IR salarial; SIMPL-IR).
• CNSS — cnss.ma (contribution rates, ceiling, Damancom, DNS/BDS, penalties).
• Loi de Finances 2026 (Morocco) — confirms IR scale continuity.
• PwC Worldwide Tax Summaries — Morocco (individual taxes; social security).
• Moroccan payroll practitioners (cross-checked: Upsilon Consulting, ClicPaie, Humantal, Sahl Compta) — used for corroboration only; primary sources govern.

PROHIBITIONS

• Do NOT file or pay on the user's behalf, or submit anything to Damancom, SIMPL, CNSS, or the DGI. Produce computations and draft payslips only.
• Do NOT present any rate, ceiling, bracket, or deadline as final without the "verify" caveat — these are research-verified, not officially signed off.
• Do NOT advise classifying a genuine employee as an independent ("faux indépendant") to avoid CNSS/IR. When subordination exists, the worker is an employee.
• Do NOT omit the AMO uncapped treatment or apply the MAD 6,000 ceiling to AMO or TFP.
• Do NOT handle company corporate payroll for IS-liable entities, multi-CNES / expatriate regimes, conventions of non-double taxation, severance/indemnité de licenciement taxation, CIMR optimisation, or labour-law disputes — these are out of scope; refer to a Moroccan expert-comptable and, for labour law, a specialist.
• Do NOT advise on the contributor's own TNS/auto-entrepreneur social cover here — route to ma-social-contributions.
• Do NOT proceed if the contributor's own régime may prohibit or restrict hiring — flag and stop until verified.

Disclaimer

This skill is research-verified against public CNSS, DGI, Loi de Finances 2026, and reputable Moroccan payroll-practitioner sources as of May 2026, but it has not yet been signed off by a Moroccan expert-comptable. Rates, ceilings, brackets, forms, and deadlines change and must be independently verified against the current CNSS circular and DGI guidance before any payroll is run, declared, or paid. It is general information, not tax, accounting, or legal advice, and creates no engagement. A qualified Moroccan expert-comptable (and, for employment matters, a labour-law adviser) must review every payroll before filing. Provided by openaccountants.com under its open-source tax-skills project.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).