Payslip Morocco: mandatory items and worked example

A payslip Morocco employers issue is the supporting document every employer must give each employee when salary is paid, with contents fixed by order n° 346-05 of 9 February 2005, issued under Article 370 of the Labour Code. Known locally as the bulletin de paie, it shows in three blocks the earnings (base salary, overtime, seniority bonus, bonuses), the deductions (CNSS, AMO, CIMR, IR) and the net pay. This guide lists the mandatory items, explains each line, works through an example with 2026 rates and lists the errors that employees and inspectors pick up.

What the Labour Code requires

• A payslip at every payment (Article 370). An employee who accepts it without reservation, even by signing “read and approved”, does not waive any rights to salary.
• A minimum pay frequency (Article 363): at least twice a month, no more than sixteen days apart, for manual workers; at least once a month for other employees.
• A payroll ledger per establishment (Article 371), which may be replaced by a computer system the labour inspectorate considers equivalent (Article 372) and must be kept for at least two years (Article 373).
• Penalties: a missing or incomplete payslip is punishable by a fine of 300 to 500 DH (Article 375).

The mandatory items on a payslip Morocco

Order n° 346-05 sets the information a payslip Morocco must contain. It falls into four blocks.

In practice, add the company’s tax identifiers, the family situation used for IR (income tax) and year-to-date totals. They do not replace the legal items, but they make the payslip verifiable and prepare the year-end 9421 return.

Reading a payslip Morocco line by line

Earnings

• Base salary: monthly, or hourly rate times hours paid. It cannot be below the legal minimum, covered in our article on the minimum wage in Morocco.
• Overtime: paid at a 25% premium between 6 am and 9 pm and 50% between 9 pm and 6 am in non-agricultural work, rising to 50% and 100% on the weekly rest day (Article 201).
• Seniority bonus (Article 350), unless the salary already reflects seniority under the contract, internal rules or collective agreement.
• Bonuses and benefits in kind: each on its own line, with its type.
• Exempt items: justified expense reimbursements, meal vouchers within tax limits. They appear on the payslip but outside the taxable base.

A point often missed: the bonus base includes salary, its accessories and overtime premiums, but excludes in particular annual bonuses, family benefits and expense reimbursements (Article 353).

Deductions

• CNSS (Caisse nationale de sécurité sociale, the social security fund): 4.48% of salary capped at 6,000 DH, so 268.80 DH at most (2024 rates, unchanged in 2026).
• AMO (compulsory health insurance): 2.26% of the full salary, no ceiling.
• CIMR (supplementary pension), if the company is a member: employee rate chosen between 3% and 12% in the CIMR Al Kamil product.
• IR: the scale introduced by the 2025 finance act, after a 35% or 25% professional expenses allowance and a reduction of 50 DH a month per dependant since 1 January 2026. The full mechanism is explained in our guide to net salary calculation in Morocco.
• Advances and loans: an employer loan may only be recovered by deductions not exceeding one tenth of the salary due (Article 386); salary advances are not loans.

Employer contributions

They are not deductions, but many companies show them so employees know their full cost: 8.98% social benefits on up to 6,000 DH, then 6.40% family allowances, 4.11% AMO and 1.60% vocational training tax on the full salary. The calculation is detailed in our guide to CNSS contributions in Morocco.

An annotated payslip Morocco example

As an illustration, take a single technician with no children, hired three years ago, paid 7,000 DH base a month, who worked 8 daytime overtime hours this month. The hourly rate is the monthly salary divided by 191 hours, the monthly reference commonly used.

Annual gross income exceeds 78,000 DH, so the allowance is 25%. Had the seniority bonus been calculated on base salary alone, it would have been 350 DH: the 18.32 DH monthly gap is exactly the kind of error an attentive employee spots.

For a group payroll team supervising a Moroccan entity, this example also works as an acceptance test: enter the same variables in any payroll tool and check that every line, down to the cent, matches the table above.

Common payslip Morocco errors

• Seniority bonus calculated without overtime, or the new tier not applied on the anniversary date.
• The old IR scale, or a family reduction still at 500 DH a year.
• CNSS ceiling applied to AMO.
• Bonuses grouped on a single “miscellaneous” line, without their type.
• Missing or wrong CNSS registration number, which then blocks the Damancom declaration.
• Wrong year-to-date totals, which distort the 9421 return filed before 1 March.
• Payslips issued late, or never given to employees paid in cash.

Special payslip Morocco cases

Joining or leaving mid-month

Salary is prorated on the days or hours paid, which must appear on the payslip. The CNSS ceiling remains monthly.

Final payslip and full settlement

The leaving payslip combines the month’s salary, payment for untaken leave and, where applicable, pay in lieu of notice and severance, which are taxed differently. See our guide to severance pay in Morocco.

Electronic payslips

The Labour Code sets no format. A digital payslip is still a payslip: it must contain every item, be issued at the time of payment, remain accessible and be hosted in line with Law 09-08 on personal data.

Keeping a payslip Morocco on file

The payroll ledger, on paper or electronic, must be kept for at least two years after closing and remain available to labour and CNSS inspectors (Article 374). Since rights arising from the employment contract are time-barred after two years (Article 395) and accounting records follow longer periods, most companies keep records well beyond the minimum.

Producing payslips without re-keying

Payroll software for Morocco generates every payslip Morocco with the items the order requires, calculates seniority, overtime, contributions and IR, then makes payslips available to employees in a secure space. To choose a tool, our guide to payroll software in Morocco offers a criteria grid; for a first estimate, use Socium’s free simulators.

Frequently asked questions

Is a payslip Morocco compulsory for every employee?

Yes. Article 370 covers every employer and every employee, whatever the payment method, bank transfer or cash.

How long should a payslip Morocco be kept?

The payroll ledger must be kept for at least two years after closing. Employees have every reason to keep their payslips until they claim their pension.

Can a payslip Morocco be sent electronically?

No text prohibits it, provided the payslip contains every item, is issued at the time of payment and the data is protected.

Where can I check contribution rates?

With CNSS, or in the CLEISS table, which reproduces the rates in force.

Key takeaways

• A payslip Morocco is compulsory at every payment (Article 370), with the items set by order n° 346-05.
• Earnings: base, overtime, seniority bonus of 5% to 25%, bonuses, benefits.
• 2026 deductions: CNSS 4.48% capped, AMO 2.26%, any CIMR, IR on the 2025 scale.
• The seniority bonus includes overtime premiums.
• The payroll ledger is kept for at least two years.

Want to see a payslip Morocco produced from your own variables? Book a demo from the Morocco payroll page.