Calculation of CNSS social contributions in Morocco

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  • What is the CNSS?
  • What is his role ?
  • What are the social contributions due in Morocco?
  • What are the 2022 social security contribution rates?

1. The CNSS: Role and Missions

The National Social Security Fund is a public institution created on July 27, 1972 to cover employees in the private sector.

It is an organization placed under the supervision of the Ministry of Labor and Professional Integration whose management is provided by a general manager in charge of managing all of these services.

It has 13 regional offices and agencies covering the whole of Morocco, which take care of the day-to-day management of the scheme and the payment of benefits to policyholders.

The CNSS also has under its supervision a network of health establishments organized in the form of polyclinics.

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It is in charge of a double mission:

Registration of companies and their employees
Management and collection of compulsory employer and employee social security contributions
2. Social contributions in Morocco
2022 social security contribution rates
The contributions due to the CNSS are based on all the remuneration received by the beneficiaries of the social security scheme; including allowances, bonuses, gratuities and any other benefit in cash or in kind, as well as any sum received directly or through a third party as a tip.

These remunerations constitute what is called the base contribution base on which the contributions are calculated.

The rates to be applied when calculating your contributions are determined by law. Each of the major categories of social benefits is characterized by its own contribution rate.

Here is the table that represents the contribution calculation scale for the year 2022.

Service categoryCalculation basisEmployer contribution rateWage Charge RateGlobal rate
1- Family BenefitsTotal actual wages for the period (month/quarter)6,40% 6,40%
2- Short-term social benefits*Total capped salaries (each capped at 6000 dhs)1,05% 0,52% 1,57%
3- Long-term social benefitsTotal capped salaries (each capped at 6000 dhs)7,93% 3,96% 11,89%
4- Compulsory Health InsuranceTotal actual wages for the period (month/quarter)4,11% 2,26% 6,37%
5- Professional training taxTotal actual wages for the period (month/quarter)1,6%1,6%

* Of which 0,57% relating to compensation for job loss broken down as follows: the employer's cost is 0,38% and the wage cost is 0,19%.

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