Payroll Morocco 2026: CNSS, income tax and calendar

Payroll Morocco rules in 2026 rest on four monthly deductions: 6.74% of employee contributions (CNSS 4.48% on up to 6,000 DH and AMO health insurance 2.26%), 21.09% of employer charges (vocational training tax included), income tax withheld at source under the 2025 scale and, if the company has joined it, the CIMR supplementary pension. CNSS returns and payments go through the Damancom portal before the 10th of the following month, withheld income tax is paid over within the following month, and the 9421 return summarises the year before 1 March. Up to date as of 4 November 2026.

This central guide to payroll Morocco rules and HR explains the monthly cycle, gathers every obligation in one table, sets out the annual calendar, then points to our dedicated guide for each topic. It also covers the question many foreign companies ask first: should you use payroll software, payroll services or a payroll company in Morocco?

In short: payroll Morocco in 8 points

• Minimum wage: SMIG of 17.92 DH per hour since 1 January 2026, or 3,422.72 DH for 191 hours.
• Employee contributions: 4.48% CNSS on the part of salary up to 6,000 DH a month, plus 2.26% AMO on the full salary.
• Employer charges: 21.09% in total, including 8.98% capped, 6.40% family allowances, 4.11% AMO and 1.60% vocational training tax.
• Income tax: scale from 0% to 37%, 40,000 DH tax-free band per year since 2025, professional expenses allowance of 35% or 25%.
• Damancom: salary return and contribution payment before the 10th of the following month.
• Income tax: withholding paid over to the tax authority within the month after salaries are paid.
• 9421 return: annual salary return, filed electronically, before 1 March.
• Records: a payslip at each payment, a payroll ledger kept at least two years, which may be held in a computer system.

The payroll Morocco cycle, month by month

Every month the payroll team follows the same steps. A mistake at step 1 ends up in the CNSS return and in income tax: the quality of inputs matters as much as the calculation.

1. Collect variable data: joiners and leavers, absences, leave, overtime from time and attendance, bonuses, advances. Overtime is paid with that month's salary (article 198 of the Labour Code).
2. Calculate gross pay: base salary (never below the SMIG), seniority bonus, overtime premiums, bonuses and benefits.
3. Calculate contributions: CNSS and AMO for the employee; CNSS, family allowances, AMO and vocational training tax for the employer; CIMR where applicable.
4. Calculate income tax: taxable gross, minus professional expenses and deductible social contributions, the scale, then the family allowance reduction.
5. Pay and issue the payslip: at least once a month for employees, twice a month for manual workers (article 363).
6. File and pay CNSS on Damancom before the 10th of the following month.
7. Pay over withheld income tax within the following month, with a payment slip (article 174 of the General Tax Code).
8. Archive: payroll ledger, payslips and supporting documents, available to labour inspectors and CNSS auditors.

All payroll Morocco obligations in one table

The rates below have applied since 1 January 2024 and are unchanged in 2026, according to CLEISS, the French social security liaison body that publishes CNSS rates.

In total, the employer pays 21.09% and the employee 6.74%, excluding income tax, CIMR and workplace accident insurance. Employers that had a group medical plan before AMO started (1 March 2006) pay only the 1.85% solidarity contribution, subject to the annual CNSS certificate.

The payroll Morocco annual calendar

Worked example: a 12,000 DH gross payroll Morocco case

Take, as an illustration, a single manager paid 12,000 DH gross a month in 2026, with no CIMR. The full method is in our guide to net salary calculation in Morocco.

With three dependants, income tax falls by 150 DH a month (50 DH per person) and net pay rises to 10,538.60 DH. To test your own cases, use our free payroll simulators.

Payroll Morocco topic by topic

Each section summarises the rule and points to the guide that covers it in detail.

Minimum wage and net pay

The non-agricultural SMIG has been 17.92 DH per hour since 1 January 2026 under decree no. 2.25.983, published in Official Bulletin no. 7469 of 29 December 2025. An employee on the SMIG takes home 3,192.03 DH net for 191 hours and pays no income tax. See our page on the minimum wage in Morocco in 2026.

CNSS, AMO and Damancom

CNSS, the national social security fund, manages both social security and compulsory health insurance (AMO). The 6,000 DH ceiling only applies to social benefits: AMO, family allowances and training tax apply to the full salary. Damancom is the CNSS portal used to file returns (at most 26 days per employee per month) and to pay; since July 2025, access requires a digital ID or a one-time code. See our guides to Damancom, AMO health insurance and CNSS contributions in Morocco.

Income tax and the 9421 return

The annual scale in force since 1 January 2025 exempts the first 40,000 DH of net taxable income, then applies 10%, 20%, 30%, 34% and 37% above 180,000 DH. The professional expenses allowance is 35% up to 78,000 DH of annual taxable gross income and 25% above that, capped at 35,000 DH a year. The employer summarises the year in the 9421 return, which must be filed online on SIMPL-IR. See the income tax on salary in Morocco and our guide to the 9421 return.

Vocational training tax

The 1.60% training tax is paid entirely by the employer on the whole payroll. It is not a social benefit: CNSS collects it on behalf of the State together with contributions. See the vocational training tax in Morocco.

CIMR supplementary pension

Joining the CIMR is optional for a company. Under the Al Kamil product, the employee chooses a rate between 3% and 12%, the employer pays 130% of the employee share, and the employee contribution is deductible from the income tax base, according to the CIMR. See our CIMR pension guide.

Overtime and seniority bonus

Standard working time is 44 hours a week or 2,288 hours a year outside agriculture (article 184). Overtime carries a 25% premium between 6 am and 9 pm and 50% between 9 pm and 6 am, rising to 50% and 100% on the weekly rest day (article 201). The seniority bonus reaches 5% after 2 years, 10% after 5, 15% after 12, 20% after 20 and 25% after 25 years (article 350). See overtime pay in Morocco and the seniority bonus in Morocco.

Paid leave, public holidays and maternity leave

After six months of continuous service, employees earn one and a half days of leave per month of service, two days if under 18 (article 231). A pregnant employee is entitled to fourteen weeks of maternity leave (article 152), during which CNSS pays daily benefits. See leave management in Morocco, maternity leave in Morocco and public holidays 2026.

Hiring: registration, probation and fixed-term contracts

Every new employee must be registered with CNSS, which is done online on Damancom. The probation period of a permanent contract is three months for managers, one and a half months for employees and fifteen days for manual workers, renewable once (article 14). Fixed-term contracts are only allowed in limited cases: replacement, temporary increase in activity, seasonal work (article 16), or opening a business or site or launching a product, for up to one year renewable once (article 17). See employee registration, the probation period and the fixed-term contract in Morocco.

Ending a contract: notice and severance

Notice depends on category and length of service: from 8 days to 2 months for employees and workers, from 1 to 3 months for managers (decree no. 2-04-469). Severance pay, due after six months of service, is counted in hours of pay per year: 96 hours for each of the first five years, then 144, 192 and 240 hours (article 53). See the notice period in Morocco and severance pay in Morocco.

Workplace accidents

Workplace accident cover is not provided by CNSS: the employer must take out a policy with an insurer under law 18-12 and report each accident within the legal deadlines. See our guide to workplace accidents in Morocco.

The framework: Labour Code and payslip

All these rules come from law no. 65-99 enacting the Labour Code, promulgated in 2003. A payslip is mandatory at each payment (article 370) and the payroll ledger may be kept in a computer system that the labour inspectorate considers equivalent (article 372). See the Morocco labour code and the payslip in Morocco.

Running payroll Morocco: in-house, software, payroll services or a payroll company

Companies looking for payroll services in Morocco usually choose between four models. Foreign groups opening a first entity often start with a payroll company, then bring payroll in-house on software once the team grows.

When comparing a payroll company in Morocco, ask who files on Damancom and SIMPL-IR, how you receive payslips and the payroll ledger, and how quickly a Finance Act change is applied. To go further, read our comparison of payroll software and payroll services in Morocco, our guide to payroll management in Morocco, the criteria for HR software in Morocco, time and attendance software that feeds overtime, and our page on HRIS in Morocco.

The costliest payroll Morocco mistakes

• Applying the 6,000 DH ceiling to AMO or family allowances, which apply to the full salary.
• Forgetting to update the SMIG on 1 January 2026 or the family reductions of the 2026 Finance Act.
• Paying all overtime at 25%, including hours worked after 9 pm or on the rest day.
• Calculating the seniority bonus on base salary only, when its base includes allowances and overtime premiums (article 353).
• Filing on Damancom after the 10th: CNSS applies late payment surcharges and can assess contributions automatically.
• Filing the 9421 return late: the tax authority applies surcharges.

Payroll Morocco FAQ

What are social charges on a salary in Morocco in 2026?

21.09% of gross pay for the employer and 6.74% for the employee. The CNSS social benefits share only applies to the first 6,000 DH a month.

When is payroll Morocco filed on Damancom?

Before the 10th of the month after payroll, return and payment included. Payment is made online, by direct debit or through partner banks.

When is withheld income tax paid over?

Within the month after salaries are paid, with a payment slip, under article 174 of the General Tax Code.

What is the 9421 return?

The annual return of wages and salaries: gross pay, deductions, net taxable income and income tax withheld for each employee. It is filed on SIMPL-IR before 1 March.

Is the CIMR mandatory?

No, company membership is optional. Once the company has joined, contributions apply at the rate chosen in the contract.

What is the minimum wage in Morocco in 2026?

17.92 DH per hour, or 3,422.72 DH gross and 3,192.03 DH net for 191 hours.

How long must payroll records be kept?

The payroll ledger must be kept at least two years after it is closed (article 373). It may be replaced by a computer system.

Should I use payroll software or a payroll company in Morocco?

Beyond a handful of employees, or once you have overtime and several sites, payroll software kept up to date with Moroccan scales reduces errors. A payroll company suits you if nobody can run payroll in-house.

Key takeaways

• Payroll Morocco essentials for 2026: 6.74% employee contributions, 21.09% employer charges, income tax under the 2025 scale.
• Three deadlines shape the year: Damancom before the 10th, income tax within the following month, the 9421 return before 1 March.
• Time tracking, leave and contracts feed payroll: an upstream error ends up in your returns.

Socium's Payroll Morocco module links time tracking, leave and payroll, applies the 2026 scales and prepares Damancom and the 9421 return. Book a demo: reply within 24 hours.