Damancom Morocco is the online portal of the CNSS (Caisse nationale de sécurité sociale, the national social security fund) where every registered employer declares its employees’ salaries each month and pays its contributions, no later than the 10th of the month following the payroll period. Since July 2025, login requires two-factor authentication: a one-time code (OTP) sent by text message or email, or the Mon e-ID app. This guide covers the whole process: enrolment, login, the salary declaration form (BDS), payment, the monthly calendar, late-payment surcharges and common mistakes. Updated 4 November 2026.
In brief
- Damancom is used to declare salaries, pay CNSS, AMO (mandatory health insurance) and vocational training tax, track the employer account and download certificates.
- Electronic filing and payment have been mandatory since law n° 84-17, rolled out in stages to all employers.
- Deadline: declaration and payment by the 10th of the month following the payroll period.
- Login: OTP by text or email, or Mon e-ID, since July 2025.
- Late payment: 3% surcharge for the first month, then 0.5% per additional month since 1 April 2025 (1% per month for AMO), according to the CNSS.
- Payroll software produces the declaration file and removes double entry.
Damancom Morocco at a glance
| Step | When | What to do | Watch out for |
|---|---|---|---|
| Enrolment | Once, after the company is registered with the CNSS | Fill in the forms on the portal and file them, signed, at a CNSS branch with a bank details certificate | Name the right legal representative or agent |
| Login | Every session | Username and password, then OTP or Mon e-ID | Up-to-date phone number and email |
| Pre-filled form | Available around the 22nd of the month | Check the list of employees | Add the month’s hires, flag leavers |
| Salary declaration | By the 10th of the following month | Enter or upload gross salaries and days worked | Check totals before validating |
| Payment | By the 10th of the following month | Validate the online payment | The validation date counts as the payment date |
Rules updated 4 November 2026.
What is Damancom Morocco and who must use it?
Damancom is the employer area of the CNSS. Employers use it to declare salaries and to pay general-scheme contributions, AMO and the vocational training tax that the CNSS collects on behalf of the OFPPT (the national vocational training office). It also shows the account balance and certificates.
Using the portal is no longer optional. Law n° 84-17, enacted by dahir n° 1-18-108 of 9 January 2019 and published in Bulletin officiel n° 6746 of 24 January 2019, amended the 1972 social security scheme to require salary declarations and contribution payments by electronic means. A decree reviewed by the Government Council in February 2020 phased the switch over 24 months by headcount, and newly registered companies are covered from their first employee. Today, Damancom Morocco applies to every registered employer, whatever its size.
Enrolling in Damancom: the steps
First: the company’s CNSS registration
To open a Damancom account, the company must first be registered with the CNSS and hold its employer number. Each employee must then be registered, which is the purpose of the employee registration in Morocco, done at hiring.
The enrolment file
According to the CNSS, the enrolment forms are filled in and printed from the Damancom portal. The file is then lodged at a CNSS branch, with the forms stamped and signed by the legal representative and a bank details certificate. To pay by direct debit, the CNSS publishes a dedicated form: the request to join the online payment service and authorise bank direct debit (reference 212.1.05).
Using an agent
An SME can delegate filing to its accountant or a payroll firm acting as its agent. The mandate does not shift liability: if a payment is late, the employer bears the surcharges.
Logging in to Damancom Morocco: two-factor authentication
Since early July 2025, logging in to Damancom requires a second factor. The CNSS first required digital identity, then on 7 July 2025, after problems in the first days, added a one-time code (OTP) sent by text or email, as reported by Le360. The two options:
- OTP code: after the username and password, enter the code received on the registered phone or email address.
- Mon e-ID: the app reads the electronic national identity card by NFC and confirms the login.
For the June 2025 period, the CNSS exceptionally extended the filing and payment deadline to 21 July 2025 without surcharges. Do not count on such a measure: never leave the declaration to the last day.
Filing the salary declaration on Damancom
DS, DNS and BDS: the vocabulary
Guides refer to the salary declaration (DS), the named salary declaration (DNS) or the BDS: they all describe the same monthly obligation. The BDS (bordereau de déclaration des salaires, salary declaration form) is the document that carries it.
- Pre-filled BDS: the CNSS makes it available around the 22nd of the month, listing previously declared employees.
- Additional BDS: used to declare employees missing from the pre-filled form, in practice recent hires.
- Data per employee: registration number, days worked (26 at most per month), gross salary subject to contributions, and the month’s movements (hire, exit, suspension).
Filing step by step
- Close the month’s payroll and issue the payslips.
- Log in and open the declaration for the period.
- Enter salaries and days online, or upload the file produced by your payroll software in the format set by the CNSS.
- Add hires through the additional form and flag leavers.
- Compare the declared total with the gross payroll in your payroll journal.
- Validate, then keep the filing receipt.
Declared salaries must match the payslips in Morocco given to employees.
Paying contributions on Damancom
The amount due covers employee and employer general-scheme contributions, AMO and the vocational training tax. In 2026, that is 21.09% of gross salary for the employer and 6.74% for the employee, with a 6,000 DH monthly ceiling for social benefits only. The breakdown by branch is in our guide to CNSS contributions in Morocco, and the health share in our page on AMO in Morocco.
Payment is made online from the portal, by direct debit from the authorised account or through partner banks. According to the CNSS FAQ, the validation date of the online payment counts as the payment date: validating before the 10th triggers no surcharge, even if the bank executes the order later. Paying on the day you file is the safest rule.
Worked example
As an illustration, take an SME with 12 employees: 8 paid 5,000 DH gross and 4 paid 12,000 DH gross, a gross payroll of 88,000 DH.
| Item | 8 employees at 5,000 DH | 4 employees at 12,000 DH | Total |
|---|---|---|---|
| Employer share | 8 × 1,054.50 = 8,436 DH | 4 × 1,992 = 7,968 DH | 16,404 DH |
| Employee share | 8 × 337 = 2,696 DH | 4 × 540 = 2,160 DH | 4,856 DH |
| Payable on Damancom | 21,260 DH |
If this amount is paid less than a month late, the surcharge is calculated separately: 3% on the 15,654.40 DH outside AMO (469.63 DH) and 1% on the 5,605.60 DH of AMO (56.06 DH), about 526 DH in total, based on the scale published by the CNSS since April 2025. Indicative calculation, excluding fines.
Damancom Morocco deadlines: the monthly calendar
| Date | Event |
|---|---|
| Around the 22nd of month M | Pre-filled form available for period M |
| End of month M | Payroll variables closed and payroll calculated |
| By the 10th of month M+1 | Salary declaration and payment of contributions for M |
| Within month M+1 | Income tax withheld paid to the tax authority (DGI, separate portal) |
| Before 1 March | Annual salary return to the DGI, the 9421 return |
To organise the month-end close, see our guide to payroll management in Morocco.
Late filing on Damancom: verified surcharges and penalties
- Late-payment surcharges: since 1 April 2025, the CNSS applies 3% of contributions for the first month or part month of delay, then 0.5% per additional month for the general scheme, and 1% per month of delay for AMO. Some CNSS pages still show the former rate of 1% per additional month; the more recent payment page uses 0.5%.
- Filing outside Damancom: law n° 84-17 provides for a fine of 50 DH per employee not declared electronically, capped at 5,000 DH.
- No declaration: the CNSS may assess contributions on its own estimate.
- Certificate of good standing: a missing declaration or unpaid balance blocks the certificate requested by banks and for public tenders.
Common Damancom mistakes
- Filing without paying: a validated declaration is not a payment, and surcharges accrue.
- Validating the pre-filled form without checking it: a leaver stays declared, a hire is missing.
- Excluding bonuses or benefits in kind from the declared base.
- Exceeding 26 days or declaring days inconsistent with absences.
- Leaving the OTP on a former employee’s phone: nobody can log in on the due date.
The role of payroll software
Damancom receives figures; it does not calculate them. Payroll software in Morocco calculates contributions with each branch’s ceiling and rate, produces the declaration file in the expected format, checks the declared total against the payroll journal and keeps the history for audits. With Socium, compliant Morocco payroll prepares the Damancom declaration, income tax and the 9421 return from the same data. To check a salary, use our free simulators or our guide to net salary calculation in Morocco. All our Morocco guides are gathered on the payroll Morocco page.
Damancom Morocco FAQ
What is the official Damancom Morocco address?
The portal is www.damancom.ma.
What is the Damancom filing deadline?
The 10th of the month following the payroll period, for both the declaration and the payment.
How do I log in to Damancom without Mon e-ID?
Choose OTP authentication: the code arrives by text or email on the registered contact details.
What if my Damancom access is blocked?
Contact your CNSS branch, especially after a change of manager or contact details.
What is the difference between BDS and DNS?
The DNS is the obligation to declare salaries by name; the BDS is the form that carries it, pre-filled by the CNSS and completed by the employer.
What are the Damancom Morocco late-payment penalties in 2026?
3% for the first month, then 0.5% per additional month for the general scheme, and 1% per month for AMO, according to the CNSS.
Can a firm file on Damancom for me?
Yes, as your agent. The employer remains liable for delays and errors.
Are workplace accidents declared on Damancom?
No. Workplace accident insurance is taken out with an insurer (law n° 18-12), outside the CNSS.
Key takeaways
- Damancom Morocco is mandatory for every employer registered with the CNSS.
- Declaration and payment by the 10th of the following month, login by OTP or Mon e-ID.
- Check the pre-filled form: hires, leavers, days and bonuses.
- Once late, the surcharge starts at 3% for the first month.
To see Moroccan payroll run all the way to the Damancom file, book a demo.
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