AMO health insurance Morocco (assurance maladie obligatoire, the compulsory health insurance scheme) costs 6.37% of gross salary in 2026: 2.26% paid by the employee and 4.11% by the employer (2.26% basic AMO plus a 1.85% solidarity contribution), on total pay, with no ceiling. These rates, in force since 1 January 2024, are unchanged in 2026. Below: the contribution base, worked examples, the role of the CNSS (the national social security fund), the extension of coverage, dependants and an outline of reimbursements. Updated 4 November 2026.
Key points
- Employee AMO contribution: 2.26% of gross salary, no ceiling.
- Employer contribution: 4.11%, of which 1.85% is solidarity, no ceiling.
- Private-sector AMO is run by the CNSS and declared monthly with the other contributions on Damancom, the CNSS online portal.
- Dependants: spouse and dependent children, with age limits raised by law 54-23.
- Reimbursements are based on the national reference tariff (TNR), not on the price paid.
AMO health insurance Morocco contribution rates in 2026
AMO health insurance Morocco rates are set by decree and applied by the CNSS:
| Share | Rate | Base | Ceiling |
|---|---|---|---|
| Employee | 2.26% | Total gross salary | None |
| Employer, basic AMO | 2.26% | Total gross salary | None |
| Employer, solidarity contribution | 1.85% | Total gross salary | None |
| Total | 6.37% | — | — |
This is the key difference with CNSS benefits (pension, short-term benefits), which are capped at a monthly salary of 6,000 DH: AMO applies from the first dirham to the last. It covers base pay, overtime, bonuses, seniority bonus and benefits, excluding exempt expense allowances. All branches are covered in our guide to CNSS contributions in Morocco.
AMO contributions by salary level
As an illustration, here are AMO contributions for three monthly gross salaries, at rates in force on 4 November 2026.
| Gross salary | Employee (2.26%) | Employer (4.11%) | Total AMO |
|---|---|---|---|
| 3,422.72 DH (2026 minimum wage, 191 h) | 77.35 DH | 140.67 DH | 218.02 DH |
| 8,000 DH | 180.80 DH | 328.80 DH | 509.60 DH |
| 20,000 DH | 452.00 DH | 822.00 DH | 1,274.00 DH |
At 20,000 DH, the employee CNSS deduction stays at 268.80 DH thanks to the ceiling, while AMO keeps rising with pay: on high salaries, AMO becomes the largest social deduction on the payslip.
Employers with earlier group health cover
Employers that already insured their staff under a group health contract before 1 March 2006 may keep it. They then pay only the 1.85% solidarity contribution to the CNSS, subject to the annual certificate requested by the fund.
AMO and income tax
The employee AMO contribution is deducted from gross taxable salary before IR (income tax) is calculated, like CNSS. It therefore slightly reduces the tax. The full calculation is in our guide to income tax on salary in Morocco, and net pay in our guide to net salary calculation in Morocco.
Compulsory AMO run by the CNSS
Compulsory basic health insurance was created by law no. 65-00. For private-sector employees it is run by the CNSS: every employee registered with the CNSS is covered, together with their dependants. For the employer, AMO health insurance Morocco requires no separate procedure:
- Register the company and declare each employee on hiring (see our guide to employee registration in Morocco).
- Declare salaries every month and pay all contributions, AMO included, on Damancom, by the 10th of the following month.
- Withhold the employee share and show it on a separate payslip line.
A late or incomplete declaration deprives the employee of cover: according to specialist guides, entitlement requires 54 days of contributions declared and paid in the six months before treatment. An employer’s late payment therefore hits its employees’ reimbursements directly.
The extension of AMO health insurance Morocco
Framework law no. 09-21 of 2021 launched the extension of social protection. AMO, long limited to employees and civil servants, now covers several groups:
| Scheme | Who is covered | Funding |
|---|---|---|
| Employee AMO | Private-sector employees and their dependants | Employee and employer contributions |
| Self-employed AMO | Self-employed, liberal professions, auto-entrepreneurs | Flat contribution by category |
| AMO Tadamon | Households eligible under the unified social register, replacing RAMED since 1 December 2022 | Contribution paid by the State |
| AMO Achamil | People with no activity who can pay contributions (law 60-22) | Flat monthly contribution |
| Public-sector AMO | Civil servants and State employees | Management transferred from the CNOPS to the CNSS by law 54-23 |
Law no. 54-23, published in Official Bulletin no. 7478 of 29 January 2026, makes the CNSS the manager of basic AMO for the public and private sectors. The CNOPS transfer happens in stages: for private employers, the monthly declaration does not change.
Dependants under AMO health insurance Morocco
The insured employee’s family is covered at no extra contribution:
- The spouse, if not covered by compulsory health insurance in their own right.
- Dependent children up to age 21.
- Children in education: up to 26 under the historical scheme; law 54-23 raises this limit to 30 for unmarried children in higher education or recognised vocational training, once it takes effect.
- Children with disabilities, with no age limit.
The same law abolishes the separate student AMO scheme: its members now fall under their parents’ dependants cover. For HR teams, this means more proof of enrolment to collect and pass on.
Reimbursements in outline
AMO health insurance Morocco reimburses care on the basis of the national reference tariff (TNR), set by agreement between the funds and health professionals, not on the price actually paid. Out-of-pocket costs therefore depend mainly on the gap between the price charged and the TNR, especially in the private sector. According to specialist guides, cover ranges from 70% of the TNR for some routine care up to 100% for long-term conditions, with intermediate rates depending on the type of care and on the public or private sector. The employee files a claim with the CNSS with prescriptions and receipts. Optional top-up insurance can cover all or part of the remaining cost.
Common AMO mistakes
- Capping AMO at 6,000 DH like CNSS: it applies to the whole salary.
- Forgetting the 1.85% solidarity contribution in employer cost, or charging it twice where pre-2006 group cover exists.
- Excluding bonuses from the base when they are subject to contributions.
- Paying late on Damancom: surcharges for the company and suspended cover for employees.
- Not updating dependants after a marriage, a birth or the end of a child’s studies.
Payroll software for Morocco calculates employee and employer AMO on the right base, produces the Damancom file and keeps track of dependants. To estimate employer cost, use our payroll simulators, read the AMO line on a payslip in Morocco and find every rule in our payroll Morocco guide.
Frequently asked questions
What is the AMO health insurance Morocco rate in 2026?
6.37% of gross salary: 2.26% for the employee and 4.11% for the employer, including the 1.85% solidarity contribution.
Is AMO capped?
No. Unlike CNSS benefits capped at 6,000 DH, AMO applies to the whole gross salary.
How do you calculate an employee’s AMO contribution?
Gross salary × 2.26% for the employee share. For 8,000 DH: 180.80 DH. The employer share is 8,000 × 4.11% = 328.80 DH.
Is AMO compulsory?
Yes, for every private-sector employee registered with the CNSS. It is due from the first month and declared with the other contributions on Damancom.
Who are the dependants?
A spouse not otherwise covered, dependent children up to 21, students up to 26 (30 under law 54-23) and children with disabilities with no age limit.
When does AMO cover start?
According to specialist guides, after 54 days of contributions declared and paid in the six months before treatment.
How much does AMO reimburse?
A percentage of the national reference tariff, between 70% and 100% depending on the type of care, the highest rate applying to long-term conditions.
Where can I check the official AMO health insurance Morocco rates?
With the CNSS, or on the Morocco page of the CLEISS, which lists the rates in force since 1 January 2024.
Key takeaways
- AMO health insurance Morocco 2026: 2.26% employee, 4.11% employer, no ceiling.
- Run by the CNSS, declared and paid on Damancom by the 10th of the following month.
- Extension: employees, self-employed, AMO Tadamon, AMO Achamil and, with law 54-23, the public sector at the CNSS.
- Dependants: spouse and children, student age limit raised to 30 by law 54-23.
- Reimbursements based on the TNR.
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