All about TAHFIZ: the job creation incentive program in Morocco
Tahfiz is a hiring incentive program in Morocco, launched as part of the country's employment strategy for the period from 2015 to 2026. The program is managed by the National Agency for the Promotion of employment and skills (ANAPEC).
Tahfiz is an Arabic word that can be translated as "stimulation", and it aims to encourage companies to create new jobs by offering them tax advantages and reductions in social security contributions.
The advantages of Tahfiz for companies and employees
Companies can benefit from the Tahfiz program if they hire up to ten employees for a period of 24 months from the date of hiring. Newly created entities can also benefit from exemption from tax and social charges.
Businesses and employees benefit from an exemption from income tax for gross monthly salaries capped at 10 MAD, as well as from the payment by the State of the employer's share of the contributions due to the CNSS and vocational training tax. This is an advantage for new companies, which can thus optimize their costs.
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The impact of Tahfiz on salary costs
To illustrate the impact of the Tahfiz program on wage costs, let's take the example of an employee not benefiting from Tahfiz. If a company recruits an employee for a net salary of 7 MAD, it will have to pay the contributions due to the CNSS and the professional training tax for an amount of 500 MAD, as well as income tax for 1. .687,63 MAD. The gross salary charged will therefore be 796,40 MAD. On the other hand, if the company benefits from Tahfiz, it will only bear the employee's share of social contributions, ie 9 MAD, which corresponds to a gross salary charged with 984,03 MAD. This represents a saving of approximately 268,80 MAD per month.
The eligibility conditions and the procedure to follow to benefit from Tahfiz
Any company or association can benefit from the Tahfiz program under certain conditions. It must be created between January 1, 2015 and December 31, 2026, and employees must be recruited within 24 months from the date of the start of operation.
Employees must be hired under an open-ended employment contract and gross salaries must not exceed MAD 10. The company cannot benefit from more than ten Tahfiz contracts.
To benefit from the advantages of the program, it is necessary to follow the following procedure:
- Declaration of existence of the company or association with the tax authorities
- Registration of the employee on the ANAPEC portal
- Information by the recruiter of the program benefit protocol on the ANAPEC portal
- Registration of the employee with the CNSS
- Filing, by the employer with an ANAPEC agency, of a file per employee including a benefit protocol of the TAHFIZ program accompanied by a legalized copy of the employment contract
- Payment by the recruiter to the CNSS of the employee contribution of employees benefiting from the program
- Opening of rights by the CNSS for the benefit of recruits
- Declaration by the company of the list of recruits benefiting from the program.
Be accompanied and advised.
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