---
name: ma-payroll
description: "> Use this skill whenever asked about Morocco payroll for a self-employed person who HIRES employees — computing IR salarial (salary income tax) withholding, CNSS employer and employee contributions, AMO health insurance, the taxe de formation professionnelle (TFP), the bulletin de paie (payslip), and the monthly declarations via Damancom (CNSS) and SIMPL-IR (DGI). Trigger on phrases like \"Morocco payroll\", \"paie Maroc\", \"IR salarial\", \"CNSS employer\", \"bulletin de paie\", \"calcul salaire net Maroc\", \"cotisation patronale CNSS\", \"déclaration Damancom\", \"retenue à la source salaire Maroc\", \"AMO Maroc employeur\", \"taxe de formation professionnelle\", \"كشف الراتب\", \"أجور المغرب\". Covers the 2026 IR salarial scale with salary-specific deductions (frais professionnels, déductions pour charges de famille), the CNSS branch rates and the MAD 6,000/month ceiling, AMO and TFP (uncapped), the declaration calendar, worked payslip examples, and the employee-vs-independent (salarié vs TNS) distinction."
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: MA
  category: international
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/ma-payroll"
  tax_year: 2026
  obligation: PAY
---

# Morocco — Payroll for a Self-Employed Person Who Hires Employees (IR salarial / CNSS / AMO / TFP)

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

A self-employed person in Morocco — whether an **auto-entrepreneur**, a registered
**travailleur non-salarié (TNS)**, or the manager of a small structure — who **hires
even one employee** becomes an **employer (employeur)** with three monthly payroll
obligations:

1. **IR salarial** — the **impôt sur le revenu** on salaries, withheld at source
   (**retenue à la source**) and paid to the **Direction Générale des Impôts (DGI)**.
2. **CNSS contributions** — social-security contributions to the **Caisse Nationale de
   Sécurité Sociale**, split between **employer (part patronale)** and **employee
   (part salariale)**, including **AMO** (Assurance Maladie Obligatoire) and the
   **taxe de formation professionnelle (TFP)**.
3. **The bulletin de paie** — a compliant payslip for each employee each month.

This is **fundamentally different** from the contributor's *own* self-employed cover
(TNS / auto-entrepreneur AMO and retraite — see `ma-social-contributions`). As an
employer you compute **percentages on each employee's real salary** with a **ceiling**,
not a forfaitaire SMIG-indexed base.

This skill replies in the user's language. Moroccan users mix English, French, and
Darija — keep the native terms (IR salarial, CNSS, AMO, TFP, SMIG, bulletin de paie,
Damancom, SIMPL) and explain them in the user's chosen language.

---

## 1. Quick Reference

| Field | Value |
|---|---|
| Country | Morocco (MA) |
| Topic | Payroll for an employer (IR salarial withholding + CNSS/AMO/TFP) |
| Authority | **DGI** (Direction Générale des Impôts, tax.gov.ma) **+ CNSS** (cnss.ma) |
| Currency | **MAD** (dirham marocain, DH) |
| Tax year | 2026 (Loi de Finances 2026) |
| IR scale | Progressive **0% → 37%**; 0% on first **MAD 40,000/year** (≈ MAD 3,333.33/month) |
| Frais professionnels | **35%** if gross ≤ MAD 6,500/month (cap MAD 2,500/mo) — **25%** if > MAD 6,500/month (cap MAD 2,916.67/mo) *(verify monthly thresholds vs annual MAD 78,000)* |
| Family deduction | **MAD 50/month per dependent**, max **MAD 300/month** (6 dependents) |
| CNSS ceiling | **MAD 6,000/month** gross for short-term + long-term branches |
| CNSS + AMO + TFP — employer | **≈ 21.09%** total *(verify)* |
| CNSS + AMO — employee | **≈ 6.74%** total *(verify)* |
| TFP | **1.60% employer**, uncapped (taxe de formation professionnelle, collected by CNSS) |
| Declaration — CNSS | **Damancom** (DNS / BDS), filed + paid by the **10th** of the following month |
| Declaration — IR | **SIMPL-IR** (DGI portal), withheld IR paid by DGI deadline (typically by the end of the following month) *(verify exact date)* |
| Quality tier | **Research-verified — pending sign-off by a Moroccan expert-comptable** |
| Version | 1.0 |

**Conservative defaults** (apply when the user has not specified otherwise):
- Treat the worker as an **employee (salarié)** — and therefore subject to payroll —
  whenever there is **subordination** (fixed hours, direction, integration into the
  business). When in doubt, default to **employee** treatment, which is the safer
  classification and avoids requalification penalties. See §6.
- Apply the **25% frais professionnels rate** only when the employee's gross clearly
  exceeds the threshold; otherwise apply **35%**. Never exceed the monthly caps.
- Apply CNSS short/long-term branches on **min(gross, MAD 6,000)**; apply **AMO and
  TFP on full uncapped gross**.
- If a benefit-in-kind, bonus, or allowance may be **CNSS-assiette** or
  **IR-imposable**, treat it as **included** unless a clear exemption is identified,
  then flag it to **verify**.
- Round each employee's monthly IR to the dirham as the DGI does, and reconcile to
  the annual scale at year-end.
- All figures below are **2026** values to be **verified** against the current CNSS
  circular and the Loi de Finances 2026 before filing.

---

## 2. IR Salarial — Computation

IR salarial is computed **monthly** on the employee's **revenu net imposable (RNI)** —
the gross salary minus the deductible items — then the progressive scale is applied and
the **déductions pour charges de famille** are subtracted.

### Step-by-step (monthly)

1. **Salaire brut global (SBG)** = base salary + taxable allowances + benefits in kind
   + taxable bonuses.
2. **Salaire brut imposable (SBI)** = SBG − legally exempt elements (e.g. certain
   reimbursements of professional expenses, exempt indemnities) *(verify each item)*.
3. Deduct, in order, from SBI:
   - **Frais professionnels (FP)** — a standard professional-expense allowance:
     **35%** of SBI if monthly gross ≤ **MAD 6,500** (cap **MAD 2,500/month**), or
     **25%** if monthly gross > **MAD 6,500** (cap **MAD 2,916.67/month**).
     *(Verify: some sources express the rate change against an annual MAD 78,000 gross
     threshold — confirm the exact monthly cut-off in force for 2026.)*
   - **CNSS + AMO employee contributions** (the part salariale — see §3) — deductible.
   - **Employee retirement / insurance** (CIMR, mutuelle, life insurance) within legal
     limits, if any *(verify caps)*.
4. The result is the **revenu net imposable (RNI)**.
5. Apply the **monthly IR scale** (below) and subtract the **somme à déduire**.
6. Subtract **déductions pour charges de famille**: **MAD 50/month per dependent**
   (non-working spouse + children under 27, or any age if disabled), capped at
   **MAD 300/month** (6 dependents).
7. The result is the **IR net to withhold** (retenue à la source).

### IR scale — monthly (RNI, 2026)

| RNI / month (MAD) | Rate | Somme à déduire (MAD/month) |
|---|---|---|
| 0 – 3,333.33 | 0% | 0 |
| 3,333.34 – 5,000 | 10% | 333.33 |
| 5,000.01 – 6,666.67 | 20% | 833.33 |
| 6,666.68 – 8,333.33 | 30% | 1,500.00 |
| 8,333.34 – 15,000 | 34% | 1,833.33 |
| Over 15,000 | 37% | 2,283.33 |

### IR scale — annual (RNI, 2026) — for reconciliation

| RNI / year (MAD) | Rate | Somme à déduire (MAD/year) |
|---|---|---|
| 0 – 40,000 | 0% | 0 |
| 40,001 – 60,000 | 10% | 4,000 |
| 60,001 – 80,000 | 20% | 10,000 |
| 80,001 – 100,000 | 30% | 18,000 |
| 100,001 – 180,000 | 34% | 22,000 |
| Over 180,000 | 37% | 27,400 |

**Formula:** `IR brut = (RNI × rate) − somme à déduire`, then
`IR net = IR brut − charges de famille`.

The 2026 scale is **unchanged from the 2025 reform** (which raised the exempt threshold
from MAD 30,000 to MAD 40,000 and cut the top marginal rate to 37%). *(Verify no
further amendment in the Loi de Finances 2026.)*

---

## 3. CNSS / AMO / TFP — Rates & Ceiling

CNSS contributions are split between **employer (part patronale)** and **employee (part
salariale)**. Some branches are **capped** at a gross of **MAD 6,000/month**; others
apply to the **full uncapped salary**.

| Branch (FR / native) | Employer | Employee | Base / ceiling |
|---|---|---|---|
| **Allocations familiales** (family allowances) | 6.40% | — | Full salary, **no cap** |
| **Prestations sociales court terme** (short-term: sickness, maternity) | 1.05% | 0.52% | Capped at **MAD 6,000/mo** |
| **Prestations sociales long terme** (long-term: retirement, invalidity, survivors) | 7.93% | 3.96% | Capped at **MAD 6,000/mo** |
| **AMO** (Assurance Maladie Obligatoire — health) | 4.11% | 2.26% | Full salary, **no cap** |
| **TFP** — taxe de formation professionnelle | 1.60% | — | Full salary, **no cap** |
| **Total** | **≈ 21.09%** | **≈ 6.74%** | — |

*(Verify all rates against the current CNSS circular. The AMO employer 4.11% is
commonly reported as 2.26% AMO de base + 1.85% AMO Solidarité/Tadamoun — confirm the
split and whether the contributor's payroll software itemises them separately.)*

### Key mechanics

- **The ceiling only bites on the two "prestations sociales" branches.** For an
  employee earning **above MAD 6,000/month**, the short- and long-term contributions
  are frozen at the MAD 6,000 base, so the **effective CNSS rate falls** as salary
  rises — but **AMO and TFP keep growing** because they are uncapped.
- **Maximum capped employee CNSS** (short + long term) = (0.52% + 3.96%) × 6,000 =
  **4.48% × 6,000 = MAD 268.80/month**. *(Verify.)*
- **AMO has no ceiling** — it is **2.26% employee / 4.11% employer** on the full gross.
- **The employee never pays family allowances or TFP** — those are **employer-only**.
- **TFP is collected by the CNSS** alongside the social contributions (it funds the
  OFPPT vocational-training system) even though it is technically a tax, not a benefit.
- **The employer remits both halves** — the employer withholds the employee part from
  net pay and adds its own part, paying the total to CNSS via Damancom.

---

## 4. Declarations & Calendar

A Moroccan employer runs **two parallel monthly filings** — one to CNSS, one to DGI.

### CNSS — via Damancom

- **Damancom** is the CNSS télédéclaration portal (since 2025, access is via the
  **Mon e-ID** national digital identity). Filing is **mandatory online**.
- The employer files the **DNS — Déclaration Nominative des Salaires** (nominative
  salary declaration: each employee, days worked, salary) each month.
- CNSS issues the **BDS — Bordereau de Déclaration des Salaires** (the computed
  contributions slip) around the **22nd** of the month.
- **Two modes:** **EFI** (manual online entry, suited to very small employers) and
  **EDI** (file upload from payroll software).
- **Deadline:** declaration **and** payment by the **10th of the following month**
  (e.g. March 2026 contributions are due by **10 April 2026**).
- **Late surcharge** (since April 2025): **3% for the first month**, then **0.5% per
  additional month** *(verify current penalty regime)*.

### IR salarial — via SIMPL-IR (DGI)

- The withheld IR is declared and paid on the DGI's **SIMPL** portal (Service des
  Impôts en Ligne) under **SIMPL-IR**.
- **Monthly payment** of the retenue à la source is the default; **quarterly** payment
  may apply to certain small employers *(verify eligibility and the exact monthly
  payment deadline — commonly by the end of the following month)*.
- **Annual return:** the employer files the **déclaration des traitements et salaires**
  (annual recap of all salaries paid and IR withheld, historically model 9421 / now
  filed via SIMPL) by **end of February / 1 March** of the following year *(verify the
  current form and date in force for the 2026 reporting cycle)*.

### Registration

Before the first payroll, the employer must be **affiliated with CNSS** (numéro
d'affiliation) and have each employee **immatriculé** (numéro d'immatriculation CNSS),
and be registered with the **DGI** for IR salarial. *(Verify the affiliation procedure
for an auto-entrepreneur / TNS who becomes an employer.)*

---

## 5. Worked Examples (Payslips)

All figures are **illustrative 2026** computations to **verify** before filing. Single
employee, no CIMR/mutuelle, dependents as stated.

### Example A — SMIG-level employee, 2 dependents

- **Salaire brut imposable (SBI):** MAD 4,000/month. Dependents: 2.
- **CNSS employee** (capped base = min(4,000, 6,000) = 4,000):
  short+long term = 4.48% × 4,000 = **MAD 179.20**.
- **AMO employee** (uncapped): 2.26% × 4,000 = **MAD 90.40**.
- **Total employee social** = 179.20 + 90.40 = **MAD 269.60** (deductible for IR).
- **Frais professionnels** (gross ≤ 6,500 → 35%, cap 2,500): 35% × 4,000 = **MAD
  1,400** (under cap).
- **RNI** = 4,000 − 1,400 − 269.60 = **MAD 2,330.40**.
- RNI ≤ 3,333.33 → **0% bracket → IR brut = 0**.
- **IR net = MAD 0** (the family deduction does not create a refund).
- **Employer CNSS+AMO+TFP** ≈ : capped branches (1.05% + 7.93%) × 4,000 = 8.98% ×
  4,000 = 359.20; family allowances 6.40% × 4,000 = 256.00; AMO 4.11% × 4,000 =
  164.40; TFP 1.60% × 4,000 = 64.00 → **employer total ≈ MAD 843.60**.
- **Net pay to employee** = 4,000 − 269.60 − 0 = **MAD 3,730.40**.

### Example B — Mid-level employee, 3 dependents

- **SBI:** MAD 8,000/month. Dependents: 3.
- **CNSS employee** — capped branches on **6,000**: 4.48% × 6,000 = **MAD 268.80**.
- **AMO employee** (uncapped, on 8,000): 2.26% × 8,000 = **MAD 180.80**.
- **Total employee social** = 268.80 + 180.80 = **MAD 449.60**.
- **Frais professionnels** (gross > 6,500 → 25%, cap 2,916.67): 25% × 8,000 = 2,000
  (under cap) = **MAD 2,000**.
- **RNI** = 8,000 − 2,000 − 449.60 = **MAD 5,550.40**.
- RNI in 5,000.01–6,666.67 → **20%, somme à déduire 833.33**:
  IR brut = (5,550.40 × 20%) − 833.33 = 1,110.08 − 833.33 = **MAD 276.75**.
- **Charges de famille:** 3 × 50 = **MAD 150**.
- **IR net** = 276.75 − 150 = **MAD 126.75** (≈ **MAD 127** rounded).
- **Net pay** = 8,000 − 449.60 − 127 = **MAD 7,423.40**.

### Example C — Higher earner, 1 dependent (ceiling effect)

- **SBI:** MAD 18,000/month. Dependents: 1.
- **CNSS employee** — capped branches on **6,000**: **MAD 268.80**.
- **AMO employee** (uncapped, on 18,000): 2.26% × 18,000 = **MAD 406.80**.
- **Total employee social** = 268.80 + 406.80 = **MAD 675.60**.
- **Frais professionnels** (25%, cap 2,916.67): 25% × 18,000 = 4,500 → **capped at MAD
  2,916.67**.
- **RNI** = 18,000 − 2,916.67 − 675.60 = **MAD 14,407.73**.
- RNI in 8,333.34–15,000 → **34%, somme à déduire 1,833.33**:
  IR brut = (14,407.73 × 34%) − 1,833.33 = 4,898.63 − 1,833.33 = **MAD 3,065.30**.
- **Charges de famille:** 1 × 50 = **MAD 50**.
- **IR net** = 3,065.30 − 50 = **MAD 3,015.30** (≈ **MAD 3,015**).
- **Net pay** = 18,000 − 675.60 − 3,015 = **MAD 14,309.40**.
- Note the ceiling effect: the capped CNSS stays at MAD 268.80 while AMO and the IR
  keep climbing — the marginal cost of a raise here is mostly **IR + uncapped AMO**.

---

## 6. Tier 2 — Employee vs Independent, Bulletin de Paie, Edge Cases

### Employee (salarié) vs independent (TNS / prestataire)

Payroll obligations apply **only to employees**. The distinction turns on
**subordination juridique** (legal subordination), not on the label of the contract:

| Indicator | Points to **employee** | Points to **independent** |
|---|---|---|
| Direction & control | Employer sets hours, methods, place | Worker organises own work |
| Integration | Part of the business's organisation | Provides a service from outside |
| Exclusivity / continuity | Ongoing, exclusive | Project-based, multiple clients |
| Tools & risk | Employer provides tools, bears risk | Worker bears own commercial risk |
| Remuneration | Fixed monthly salary | Invoices, facture, often with VAT |

A genuine **independent** (auto-entrepreneur, TNS, or company) invoices the contributor
and handles **their own** CNSS-TNS / AMO and IR — see `ma-social-contributions` and
`ma-income-tax`. **Disguising an employee as an independent** ("faux indépendant")
risks **requalification**, back-contributions, IR, and penalties. **Default to
employee treatment when subordination is present.**

### Bulletin de paie — required contents

Each employee must receive a monthly **bulletin de paie** (payslip). It must show, at
minimum *(verify against the Code du travail and current practice)*:

- Employer identity, **CNSS affiliation number**, ICE; employee identity and **CNSS
  immatriculation number**.
- Pay period, days/hours worked, position.
- **Salaire de base**, allowances, overtime (heures supplémentaires), benefits in kind.
- **Salaire brut global** and **salaire brut imposable**.
- Each **CNSS / AMO employee deduction** line and the **IR retenu**.
- **Net à payer** (net pay) and payment method/date.
- The **employer's contributions** are often shown for transparency though they are not
  deducted from the employee.

Payslips and payroll registers must be **retained** (the **livre de paie** / payroll
records) for the statutory period *(verify retention duration)*.

### Edge cases & flags

- **Benefits in kind (avantages en nature)** — housing, car, etc. — are generally both
  **CNSS-assiette and IR-imposable** at their assessed value *(verify valuation rules)*.
- **Indemnités** — some indemnities (de déplacement, de panier, de représentation) are
  **exempt within limits**; excess is taxable. *(Verify each ceiling.)*
- **Overtime (heures supplémentaires)** — taxable and CNSS-able; computed on the legal
  premium rates.
- **13th month / primes** — taxable; spread or taxed in the month paid per DGI rules
  *(verify)*.
- **CIMR / mutuelle** — optional complementary pension/health; employee contributions
  may be IR-deductible within limits *(verify)*.
- **Apprentices / stagiaires** — special regimes may reduce or exempt contributions
  *(verify eligibility)*.
- **First hire by a TNS/auto-entrepreneur** — confirm whether the contributor's
  own régime restricts hiring (an auto-entrepreneur's eligibility can be affected by
  employing staff) — **flag and verify** before onboarding.

---

## 7. Reference + Test Suite

### Reference checklist (each month)

1. Build each employee's **salaire brut imposable**.
2. Compute **employee CNSS** on min(gross, 6,000) + **AMO** on full gross.
3. Deduct **frais professionnels** (35%/25%, respect caps) and **employee social** to
   get **RNI**.
4. Apply the **monthly IR scale**, subtract **charges de famille** → **IR net**.
5. Compute **employer CNSS + AMO + TFP** (≈ 21.09%).
6. Produce the **bulletin de paie**; confirm **net à payer**.
7. File the **DNS on Damancom** and pay CNSS by the **10th**.
8. Pay the **IR retenu via SIMPL-IR** by the DGI deadline.
9. Year-end: file the **déclaration annuelle des traitements et salaires** and
   reconcile to the **annual IR scale**.

### Test suite (self-checks before delivering a result)

- [ ] Did I apply the **MAD 6,000 ceiling** to short/long-term CNSS only, and **AMO +
  TFP on full gross**? (Capped CNSS employee max = MAD 268.80.)
- [ ] Did I use the correct **frais professionnels** rate (35% vs 25%) and **cap**?
- [ ] Did I deduct **employee CNSS/AMO** before applying the IR scale?
- [ ] Did I apply the right **monthly bracket** and **somme à déduire**, then subtract
  **charges de famille** (MAD 50 × dependents, max 300)?
- [ ] Did I keep **family allowances (6.40%) and TFP (1.60%) employer-only**?
- [ ] Did I confirm the worker is an **employee** (subordination) and not a disguised
  independent?
- [ ] Did I flag every **benefit-in-kind / indemnity / bonus** for IR + CNSS treatment?
- [ ] Did I mark all rates and dates **"verify"** against the current CNSS circular,
  SIMPL/DGI guidance, and the Loi de Finances 2026?

### Sources (to re-verify before filing)

- **DGI** — tax.gov.ma (Code Général des Impôts; IR salarial; SIMPL-IR).
- **CNSS** — cnss.ma (contribution rates, ceiling, Damancom, DNS/BDS, penalties).
- **Loi de Finances 2026** (Morocco) — confirms IR scale continuity.
- **PwC Worldwide Tax Summaries — Morocco** (individual taxes; social security).
- Moroccan payroll practitioners (cross-checked: Upsilon Consulting, ClicPaie,
  Humantal, Sahl Compta) — used for corroboration only; primary sources govern.

---

## PROHIBITIONS

- **Do NOT** file or pay on the user's behalf, or submit anything to Damancom, SIMPL,
  CNSS, or the DGI. Produce computations and draft payslips only.
- **Do NOT** present any rate, ceiling, bracket, or deadline as final without the
  **"verify"** caveat — these are research-verified, not officially signed off.
- **Do NOT** advise classifying a genuine employee as an independent ("faux
  indépendant") to avoid CNSS/IR. When subordination exists, the worker is an employee.
- **Do NOT** omit the **AMO uncapped** treatment or apply the MAD 6,000 ceiling to AMO
  or TFP.
- **Do NOT** handle **company corporate payroll for IS-liable entities, multi-CNES /
  expatriate regimes, conventions of non-double taxation, severance/indemnité de
  licenciement taxation, CIMR optimisation, or labour-law disputes** — these are out of
  scope; refer to a Moroccan **expert-comptable** and, for labour law, a specialist.
- **Do NOT** advise on the contributor's **own** TNS/auto-entrepreneur social cover
  here — route to `ma-social-contributions`.
- **Do NOT** proceed if the contributor's own régime may prohibit or restrict hiring —
  flag and stop until verified.

## Disclaimer

This skill is **research-verified** against public CNSS, DGI, Loi de Finances 2026, and
reputable Moroccan payroll-practitioner sources as of **May 2026**, but it has **not yet
been signed off by a Moroccan expert-comptable**. Rates, ceilings, brackets, forms, and
deadlines change and must be **independently verified** against the current CNSS
circular and DGI guidance before any payroll is run, declared, or paid. It is general
information, **not** tax, accounting, or legal advice, and creates no engagement. A
qualified Moroccan **expert-comptable** (and, for employment matters, a labour-law
adviser) must review every payroll before filing. Provided by **openaccountants.com**
under its open-source tax-skills project.

---

_Source: [OpenAccountants](https://openaccountants.com/skills/ma-payroll) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._