CIMR pension Morocco: 3% to 12% rates and net pay impact

The CIMR pension Morocco scheme is the optional supplementary pension of the private sector: under its main product, CIMR Al Kamil, the employee contributes 3% to 12% of total salary and the employer pays 130% of that share, i.e. 3.90% to 15.60%, with no ceiling. The company decides whether to join, then chooses the rate, possibly by employee category. Below: the products, the available rates, how the pension works, the tax advantages in force in 2026 and the real impact on net pay. Updated 4 November 2026.

Key points

• The CIMR (Caisse interprofessionnelle marocaine de retraite), founded in 1949, is a mutual pension society.
• Membership is optional and decided by the employer; once the company joins, the employees concerned contribute.
• CIMR Al Kamil: 14 employee rates from 3% to 12% on the full salary; CIMR Al Mounassib: 6% to 12% on the part of salary above the CNSS ceiling.
• The employee contribution is deductible for income tax (IR); since 1 January 2026, CIMR group pensions are exempt from IR under conditions.
• Example: at 15,000 DH gross and 6%, net pay falls by 594 DH while 2,070 DH a month goes into the pension.

Why a CIMR supplementary pension in Morocco

The basic CNSS pension (the national social security fund) is calculated on salary capped at 6,000 DH a month, a ceiling in force since 2002. A manager paid 15,000 DH therefore contributes to the CNSS on only 40% of their salary, and the basic pension reflects that cap. The CIMR pension Morocco scheme fills the gap: it allows contributions on the full salary, or on the part above the ceiling, to maintain living standards in retirement. The basic scheme is covered in our guide to CNSS contributions in Morocco.

CIMR pension Morocco products

Options: Mousabbak, Moubakkir, point purchase, adjustable rates

• Mousabbak: an additional rate allows retirement at 55 on a full pension, or a higher pension for staying longer.
• Moubakkir: a surcharge allows retirement from 50 on a full pension.
• Point purchase: put a bonus into the pension, or buy back years without CIMR contributions.
• Adjustable rates: the company can raise its rate and apply it retroactively to past years; from 7%, the increase can cover a single employee.

Available CIMR pension Morocco contribution rates

With CIMR Al Kamil, the flagship CIMR pension Morocco product, employer and employees choose one of the 14 rates below, applied to all gross pay items (fixed salary, overtime, bonuses), with no ceiling.

With CIMR Al Mounassib, employee rates range from 6% to 12% (employer shares from 7.80% to 15.60%), but they apply only to the part of salary above the CNSS ceiling. In both products, the rate can differ by employee category.

How the CIMR pension is calculated

Each year, contributions are converted into points. At retirement, total points multiplied by the point value give the pension, paid for life and uprated every 1 July. The main rules published by the CIMR:

• Normal retirement age: 60; retirement possible from 50, with a reduction before 60 (except with the Mousabbak and Moubakkir options) and an increase after.
• At least 200 points are needed for a pension; below that, a lump sum is paid once.
• Capital option: half pension, half lump sum, based on employee contributions.
• Survivor’s pension equal to half the pension for the spouse, under conditions, and an orphan’s pension.
• Death benefit paid to the surviving spouse: three times the last monthly pension.
• Free points during sickness or disability lasting more than 60 days, from the third month.

Tax advantages of the CIMR pension Morocco scheme

For the employee, the CIMR employee contribution is deducted from gross taxable salary before IR is calculated, provided it is withheld and paid by the employer (articles 28-III and 59 of the General Tax Code, CGI). According to advisory firms, this deduction is capped at 50% of net taxable salary, a limit CIMR rates do not approach. Point purchases are also deductible; if a purchase exceeds the year’s taxable income, the balance is carried forward. The tax calculation is set out in our guide to income tax on salary in Morocco.

For the employer, the employer share is deductible for corporate income tax.

In retirement, the 2026 Finance Law extends to pensions paid by the CIMR under group contracts the IR exemption already granted to basic scheme pensions, for pensions earned from 1 January 2026 and under the conditions set by the CGI. Individual contracts are not covered by this exemption.

Impact of the CIMR pension Morocco scheme on net pay

As an illustration, take a single employee paid 15,000 DH gross a month, with no exempt items, at rates and scale in force on 4 November 2026.

With Al Kamil at 6%, the employee contributes 900 DH, but IR falls by 306 DH: net pay drops by only 594 DH, while 2,070 DH a month (900 + 1,170) builds the pension. With Al Mounassib, the net effort is 356.40 DH for 1,242 DH paid in. That is the case to make to employees: tax relief and the employer share give the scheme strong leverage. The full gross-to-net calculation is explained in our guide to net salary calculation in Morocco.

Setting up a CIMR pension Morocco plan in your company

1. Choose the product: Al Kamil to cover the whole salary, Al Mounassib to target the part above the CNSS ceiling.
2. Set rates by category: managers, supervisors, staff, according to saving capacity and the target replacement rate.
3. Join online or with the CIMR, then enrol the employees concerned.
4. Configure payroll: employee CIMR line on the payslip, deduction from the IR base, employer charge, online declaration to the CIMR.
5. Communicate: show each employee the real net effect, often well below their contribution.

Payroll software for Morocco applies the right rate per category, deducts CIMR from the IR base and keeps employee and employer shares clearly apart. To simulate the effect on a salary, use our payroll simulators; other deductions are covered in our guides to AMO health insurance in Morocco and payroll Morocco.

Frequently asked questions

Is the CIMR pension Morocco scheme compulsory?

No. Membership is the employer’s choice. Once the company joins, employees in the covered categories contribute at the chosen rate.

What is the CIMR contribution rate?

With Al Kamil, 3% to 12% for the employee and 3.90% to 15.60% for the employer, on the full salary. With Al Mounassib, 6% to 12% on the part above the CNSS ceiling.

Is the employer share always 130%?

Yes in the published scales for Al Kamil and Al Mounassib: each employee rate matches an employer share of 1.3 times that rate.

Does a CIMR pension Morocco contribution reduce tax?

Yes. Withheld by the employer, it is deducted from the IR base. In our 15,000 DH example, 900 DH of contribution cuts IR by 306 DH.

At what age can you draw a CIMR pension?

Normally at 60, from 50 with a reduction, or at 55 and 50 on a full pension with the Mousabbak and Moubakkir options.

Are CIMR pensions taxable in 2026?

Pensions paid under group contracts are exempt from IR from 1 January 2026, under conditions, under the 2026 Finance Law. Individual contracts remain taxable.

What happens when an employee changes employer?

An employee newly affiliated, or affiliated again, to the CIMR can buy back points for years without contributions (point purchase option). Outside a member company, Al Moustakbal individuel allows personal contributions.

Where are the official CIMR pension Morocco scales?

On the fund’s website, for example the CIMR Al Kamil page.

Key takeaways

• The CIMR pension Morocco scheme is optional and decided by the employer.
• Al Kamil: 3% to 12% employee, 130% on the employer side, no ceiling; Al Mounassib: above the CNSS ceiling.
• Employee contribution deductible for IR; group pensions exempt from IR since 2026, under conditions.
• Limited net effect: at 15,000 DH and 6%, 594 DH less net pay for 2,070 DH saved each month.

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