--- name: ma-social-contributions description: "> Use this skill whenever asked about Morocco social contributions for the self-employed — the CNSS scheme for travailleurs non-salariés (TNS), the mandatory AMO health-insurance generalisation, and the dedicated social cover for auto-entrepreneurs. Trigger on phrases like \"CNSS auto-entrepreneur\", \"AMO Maroc\", \"social security Morocco self-employed\", \"TNS Maroc\", \"cotisation CNSS indépendant\", \"couverture sociale travailleur non salarié\", \"تغطية صحية للعمل الحر\", \"CNSS Maroc cotisation\", \"retraite TNS Maroc\", \"AMO travailleur non salarié\". Covers the profession-by-profession TNS rollout, the forfaitaire (SMIG-indexed) contribution base, AMO and retraite rates and minimums, registration and quarterly payment, and the contrast with employee CNSS (employer/employee split, salary ceiling) for those who hire. Reply in the user's language (English, French, or Moroccan Arabic / Darija). Cross-reference ma-auto-entrepreneur and ma-cpu, which bundle their own social-cover components." 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-social-contributions" tax_year: 2026 obligation: SSC --- # Morocco — Social Contributions for the Self-Employed (CNSS / AMO / Retraite TNS) > **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. Morocco is in the middle of a multi-year **généralisation de la protection sociale** (social-protection roll-out, Loi-cadre n° 09-21). The headline goal is to bring every worker — salaried and **non-salaried (travailleurs non-salariés, TNS)** — into the **Caisse Nationale de Sécurité Sociale (CNSS)** for **mandatory health insurance (Assurance Maladie Obligatoire, AMO)** and a **basic pension (retraite de base)**. For the self-employed this happens **profession by profession**: each socioprofessional category is brought in by its own **décret** that fixes a **forfaitaire (flat) income base** for that category. Auto-entrepreneurs have a **dedicated, turnover-linked** variant. Anyone who **hires staff** also has the ordinary **employer/employee CNSS** obligations, which work very differently (percentages on real salary, with a ceiling). This skill replies in the user's language. Moroccan users mix English, French, and Darija — keep the native terms (CNSS, AMO, TNS, retraite, SMIG, DGI) and explain them in the user's chosen language. --- ## 1. Quick Reference | Field | Value | |---|---| | Country | Morocco (MA) | | Topic | Social contributions for the self-employed — CNSS / AMO / retraite | | Authority | **CNSS** (Caisse Nationale de Sécurité Sociale) — cnss.ma | | Currency | **MAD** (dirham marocain, DH) | | Legal framework | **Loi-cadre n° 09-21** (généralisation); **Loi n° 98-15** (AMO base TNS); **Loi n° 99-15** (retraite TNS); category décrets | | TNS — AMO rate (active) | **6.37%** of the forfaitaire base *(verify current value)* | | TNS — AMO rate (pensioners) | **4.52%** of total base pensions *(verify)* | | TNS — retraite (pension) rate | **10%** of the forfaitaire base *(verify)* | | TNS — contribution base | **Forfaitaire**, indexed to **SMIG**, **1.75× to 2.75× SMIG** by category *(verify)* | | SMIG (reference) | **16.29 MAD/hour ≈ MAD 3,111.39/month** (Jan 2024 figure) *(verify current SMIG)* | | Auto-entrepreneur base | **50% of turnover (services)** / **20% of turnover (commercial)** *(verify)* | | Auto-entrepreneur minimum | **~MAD 300 / quarter (≈ MAD 1,200/year)**, even at zero turnover; annual range cited **MAD 1,200–14,400** *(verify)* | | Employee CNSS (total) | **~27.83%** of gross — employer **~21.09%** / employee **~6.74%** *(verify)* | | Employee CNSS ceiling | **MAD 6,000 / month** for capped (short/long-term) branches *(verify)* | | Uncapped employee branches | AMO, allocations familiales, taxe de formation professionnelle (whole salary) *(verify)* | | Filing & payment (TNS / AE) | **Quarterly**, online via cnss.ma / ae.gov.ma *(verify exact dates)* | | Filing & payment (employer) | **Monthly** DAMANCOM teledeclaration *(verify)* | | Cross-references | `ma-auto-entrepreneur`, `ma-cpu`, `ma-income-tax`, `morocco-vat` | | Contributor | Open Accountants Community | | Quality tier | **Research-verified — pending sign-off by a Moroccan expert-comptable** | | Version | 1.0 | | Last research update | May 2026 | ### Conservative defaults When data is missing or ambiguous, the agent applies the **conservative default** and flags it for the reviewer: - **Profession not yet confirmed as "rolled out"** → assume affiliation **is now mandatory** (the roll-out is broad by 2026) and tell the user to confirm their category's **décret** and effective date on cnss.ma. - **Category / forfaitaire base unknown** → do **not** guess the bracket; quote the rate formula and send the user to the **category décret** for the exact base. - **Activity mix unknown (auto-entrepreneur)** → treat as **services (50% base)**, the higher base, until commercial (20%) is confirmed. - **Zero / low turnover** → assume the **minimum contribution still applies** (no exoneration for "no income"). - **Has any staff** → assume **employer CNSS registration and monthly DAMANCOM** are due, separate from the owner's own TNS cover. - **2026 figures** → every rate, base multiple, ceiling, and minimum carries "verify current value"; check the **Loi de Finances 2026**, the relevant **décret**, and **cnss.ma** before finalising any number. --- ## 2. Who Contributes Three distinct populations, three different mechanics. Identify which one the user is in **before** computing anything — they do not mix the same way. ### 2a. Travailleurs non-salariés (TNS) — by profession The **TNS** regime covers self-employed people who are **not** auto-entrepreneurs and **not** employees: independent professionals, regulated/liberal professions, and own-account traders/artisans with accounts. They are brought in **category by category**, each by a **décret** that fixes a **forfaitaire income** for that group. Categories already brought in (illustrative, **non-exhaustive** — confirm each on cnss.ma): - **CPU** payers (Contribution Professionnelle Unique) — the largest cohort → see `ma-cpu`, which **bundles** its own AMO/social component. - **Commerçants et artisans** keeping accounts (tenant une comptabilité). - **Health professions:** médecins (doctors), pharmaciens, dentistes (chirurgiens- dentistes), sages-femmes, kinésithérapeutes, infirmiers, opticiens. - **Legal / court professions:** notaires, adouls, avocats, huissiers, experts- comptables (each by its own décret / ordre). - **Architects, engineers, and other ordres professionnels** as their décrets land. > Each profession's **forfaitaire base** is set in **its own décret**. The agent must > not transplant one category's base onto another. ### 2b. Auto-entrepreneurs — dedicated cover Auto-entrepreneurs have a **dedicated, simplified** social cover: affiliation is **automatic** on RNAE registration, and the contribution is **linked to declared turnover** rather than a fixed category forfait (see §3 and `ma-auto-entrepreneur`). ### 2c. Employees and those who hire (ordinary CNSS) If a self-employed person **hires staff**, they become an **employer** with the **ordinary CNSS** obligations: percentage contributions on **real salary**, split **employer / employee**, with a **ceiling** on some branches. This is **separate** from the owner's own TNS/AE cover and is handled below in §3c. --- ## 3. Base, Rates & Minimums ### 3a. TNS (regulated/independent professions) Contributions are computed on a **forfaitaire (flat) base** set by the worker's **category décret**, indexed to the **SMIG**, in a band of roughly **1.75× to 2.75× SMIG**. A TNS may, on registration, **opt for a higher base** than the category default, and may **change the base once a year** (request filed ~60 days before it takes effect) *(verify)*. | Regime | Rate (active) | Base | |---|---|---| | **AMO** (health) | **6.37%** *(verify)* | Forfaitaire base (1.75×–2.75× SMIG) | | **Retraite** (pension) | **10%** *(verify)* | Same forfaitaire base | | **AMO** (pensioners) | **4.52%** of base pensions *(verify)* | Pension, precompted by the payer | **Formula:** ``` Monthly TNS contribution = forfaitaire base × (AMO rate + retraite rate) ≈ base × (6.37% + 10%) (verify both rates) ``` > The AMO and retraite are **distinct regimes** with distinct décrets; retraite > enrolment timing has been **phased** after AMO for some categories. Confirm whether > the user's category is in **both** AMO and retraite yet. ### 3b. Auto-entrepreneurs The auto-entrepreneur base is derived **from turnover**, not from a category forfait: - **Services (prestations):** base ≈ **50% of collected turnover** *(verify)*. - **Commercial / industrial / artisanal:** base ≈ **20% of collected turnover** *(verify)*. The CNSS applies the TNS rates (AMO + retraite) to that derived base, and the result is **collected quarterly with the tax** via the AE portal. The scheme is commonly described through **fixed brackets (tranches) T1–T8**, each with a set quarterly amount. - A **minimum** applies even at **zero turnover** — cited as **~MAD 300/quarter (≈ MAD 1,200/year)** *(verify)*. - The **annual** contribution is cited in a range of **MAD 1,200 to ~14,400** depending on turnover *(verify the current bracket table)*. - AMO benefits start after a **3-month stage (waiting period)** from the first contribution *(verify)*. > **Default:** when the exact bracket amount is unknown, quote the **~MAD 300/quarter** > floor and send the user to **cnss.ma / ae.gov.ma** for their bracket. Do **not** > invent a T1–T8 amount. See `ma-auto-entrepreneur` for the full AE picture. ### 3c. Employee CNSS (employer / employee split) — for those who hire Ordinary employee social charges in 2026 total roughly **27.83%** of gross salary, split **employer ~21.09% / employee ~6.74%** *(verify)*. Critically, **some branches are capped** and **some are not**: | Branch | Capped at MAD 6,000/month? | Notes *(all rates verify)* | |---|---|---| | Prestations sociales (short + long term, incl. base pension) | **Yes** — capped | Employee ~4.48%; employer ~8.98% on the capped salary | | AMO (health) | **No** — whole salary | Employee ~2.26%; employer ~2.26% base + AMO Solidarité ~1.85% | | Allocations familiales (family allowances) | **No** — whole salary | Employer ~6.40% | | Taxe de formation professionnelle (TFP) | **No** — whole salary | Employer ~1.60% | > The **MAD 6,000/month ceiling** applies **only** to the capped (prestations > sociales) branch. AMO, family allowances, and TFP are computed on the **full** > salary. This is the central contrast with the self-employed: the **TNS base is a > SMIG-indexed forfait**, whereas the **employee base is real salary, partly capped**. --- ## 4. Registration & Payment ### TNS / regulated professions 1. Affiliate with **CNSS** under the décret for your **category** (some ordres professionnels coordinate this). 2. CNSS assigns the **forfaitaire base**; you may **opt up** to a higher base. 3. **Declare and pay quarterly**, online via **cnss.ma** *(verify portal/dates)*. ### Auto-entrepreneurs 1. Registration in the **RNAE** (rn.ae.gov.ma, Poste Maroc / Al Barid Bank) **automatically** triggers CNSS affiliation. 2. Social contribution is **collected quarterly alongside the impôt libératoire** via the AE portal — including **nil (néant)** quarters. 3. AMO benefits begin after the **3-month stage**. ### Employers (those who hire) 1. Register the **business** as an employer with CNSS and obtain the **affiliation number**. 2. **Declare and pay monthly** via **DAMANCOM** (teledeclaration), withholding the employee share from payroll *(verify deadline — typically before the end of the month following the period)*. > A self-employed person who hires staff has **two** distinct CNSS relationships: their > **own** TNS/AE cover **and** the **employer** obligation for staff. Keep them separate. --- ## 5. Worked Examples > All figures use the 2026 rates/bases flagged "verify". Recompute with the confirmed > category décret values and current SMIG before relying on them. ### Example 1 — TNS regulated professional (forfaitaire base) Dr. Amine is a self-employed doctor (TNS). His category décret sets a forfaitaire base of, say, **2× SMIG ≈ MAD 6,223/month** *(verify the exact category base)*. - **AMO** = 6,223 × 6.37% ≈ **MAD 396/month** *(verify rate)*. - **Retraite** = 6,223 × 10% ≈ **MAD 622/month** *(verify rate)*. - **Total ≈ MAD 1,018/month**, paid **quarterly** (≈ MAD 3,055/quarter). - Flag: confirm the **exact forfaitaire base** in the medical-profession décret — the 2× SMIG used here is **illustrative**. ### Example 2 — Auto-entrepreneur, services (turnover-linked) Sara is an auto-entrepreneur web developer (services). Quarterly collected turnover **MAD 60,000**. - Social base ≈ **50% × 60,000 = MAD 30,000** for the quarter *(verify the 50%)*. - CNSS applies the AMO + retraite rates to that base, **placing her in a T1–T8 bracket** — quote the **bracket amount from cnss.ma / ae.gov.ma**, not a computed guess. - Even a **zero-turnover** quarter still owes the **~MAD 300 minimum** *(verify)*. - Cross-reference `ma-auto-entrepreneur` for the parallel **impôt libératoire** (1% for services) collected at the same time. ### Example 3 — Self-employed person who hires one employee (employer split) Khadija runs a CPU micro-business (own TNS cover via `ma-cpu`) and hires **one assistant** at **MAD 8,000/month** gross. - For the assistant, the **capped branch** uses **MAD 6,000** (the ceiling), the **uncapped branches** use the **full MAD 8,000**: - Employee prestations sociales ≈ 6,000 × 4.48% ≈ **MAD 269** *(verify)*. - Employee AMO ≈ 8,000 × 2.26% ≈ **MAD 181** *(verify)* → withheld from pay. - Employer prestations ≈ 6,000 × 8.98% ≈ **MAD 539**; employer family allowances ≈ 8,000 × 6.40% ≈ **MAD 512**; employer AMO + TFP on full salary *(verify all rates)*. - Khadija files this **monthly via DAMANCOM**. Her **own** social cover stays under the **CPU/TNS** track — it is **not** part of the employee computation. --- ## 6. Tier 2 — Reviewer Judgement Required Escalate to the **Moroccan expert-comptable** reviewer when: - The user's **profession's roll-out status** or **effective date** is uncertain (is the category in AMO yet? in retraite yet?). - The **exact forfaitaire base** for the category must be read off a specific décret. - A TNS wants to **opt up** to a higher base, or change the base, and needs the pension trade-off modelled. - The user **hires staff** — full employer payroll/CNSS setup, DAMANCOM, and the capped/uncapped branch allocation (see `payroll`-type work). - **Auto-entrepreneur ceiling breach** or exit (re-route via `ma-auto-entrepreneur` / `ma-cpu` / `ma-income-tax`), including how social cover changes on exit. - **Cross-border / detachement** (a TNS working abroad, or a foreign self-employed person in Morocco) and CNSS social-security agreements. - **Arrears, benefit eligibility, or the 3-month AMO stage / pension vesting** (3,240 days) disputes. - Any number where the agent had to fall back to a **"verify"** value or an **illustrative** base. The agent must **never** present these as settled; it presents the computation, the assumptions, and the open items for the reviewer to sign off. --- ## 7. Reference + Test Suite ### Legal & source references - **Loi-cadre n° 09-21** relative à la protection sociale (généralisation roadmap). - **Loi n° 98-15** — régime AMO de base for the **non-salariés (TNS)**. - **Loi n° 99-15** — régime de **pension (retraite)** for the non-salariés. - **Category décrets** — fix the **forfaitaire base** per socioprofessional group (CPU payers, commerçants/artisans, médecins, pharmaciens, dentistes, notaires, adouls, avocats, architects, etc.). **Verify each on cnss.ma.** - **Décret n° 2.21.477 (2021)** — mandatory CNSS/AMO for **auto-entrepreneurs**. - **Loi de Finances 2026** — confirm current rates, SMIG, ceiling, and minimums. - Authority: **CNSS** — cnss.ma (TNS portal, DAMANCOM for employers). Tax interaction: **DGI** — tax.gov.ma. AE register: **RNAE** — rn.ae.gov.ma. - Secondary corroboration: PwC Worldwide Tax Summaries (Morocco), CLEISS (cotisations Maroc), Moroccan accounting practices (figures cross-checked May 2026). ### Short test suite 1. **Q:** TNS doctor, category base = 2× SMIG. **A:** AMO 6.37% + retraite 10% on the **category forfaitaire base** *(verify base and rates)*; paid quarterly. 2. **Q:** Auto-entrepreneur, services, zero turnover this quarter. **A:** Still owes the **~MAD 300 minimum** *(verify)*; AMO benefits only after the 3-month stage. 3. **Q:** Auto-entrepreneur, commercial. **A:** Base ≈ **20% of turnover** *(verify)*; bracket amount from cnss.ma — do **not** compute a guess. 4. **Q:** Employee paid MAD 10,000/month — what's capped? **A:** Only the **prestations sociales** branch is capped at **MAD 6,000**; **AMO, family allowances, TFP** apply to the **full** salary *(verify rates)*. 5. **Q:** Which rate split for employees? **A:** Total ≈ **27.83%**, employer ≈ 21.09% / employee ≈ 6.74% *(verify)*. 6. **Q:** Is a freelance graphic designer's profession "rolled out" yet? **A:** Default to **mandatory**; confirm the **category décret** and effective date on cnss.ma — escalate (Tier 2). 7. **Q:** Self-employed CPU payer hires staff. **A:** Two relationships — own **CPU/TNS** cover (`ma-cpu`) **plus** ordinary **employer CNSS** via **DAMANCOM** for the staff. --- ## PROHIBITIONS - **Do NOT** transplant one category's **forfaitaire base** onto another — each TNS category has its **own décret base**. - **Do NOT** invent auto-entrepreneur **T1–T8 bracket** amounts — quote the **~MAD 300 minimum** floor and send the user to cnss.ma / ae.gov.ma. - **Do NOT** apply the **MAD 6,000 ceiling** to AMO, family allowances, or the training tax — the ceiling is **only** for the capped prestations-sociales branch. - **Do NOT** conflate **TNS / auto-entrepreneur** self-cover with the **employer/employee** computation — a person who hires has **both**, computed separately. - **Do NOT** assume "no income → no contribution" — a **minimum** applies regardless. - **Do NOT** state any rate, base multiple, ceiling, SMIG, or minimum as final without the **"verify current value"** caveat against the **Loi de Finances 2026** and the relevant **décret**. - **Do NOT** advise on **employee payroll mechanics, IR withholding, TVA, or company forms** under this skill — route to the relevant skill (`ma-income-tax`, `morocco-vat`, etc.). - **Do NOT** confirm a profession's **roll-out / effective date** without checking cnss.ma — escalate if uncertain. - **Do NOT** issue any filing or computation as final without **Moroccan expert-comptable** sign-off. --- ## Disclaimer This skill is **research-verified** against public sources (CNSS / cnss.ma including the official TNS and AMO rate pages, the généralisation framework laws, PwC Worldwide Tax Summaries, CLEISS, and reporting on the Loi de Finances 2025/2026) as of **May 2026**. It is **YMYL** content and is **pending sign-off by a Moroccan expert-comptable**. The social-protection roll-out is **ongoing and category-specific**; rates, the SMIG, the forfaitaire bases, ceilings, brackets, and effective dates change with each décret and each Loi de Finances and must be **re-verified** before use. Nothing here substitutes for advice from a licensed Moroccan expert-comptable or the CNSS. Part of **openaccountants.com** — open-source tax skills for the self-employed. --- _Source: [OpenAccountants](https://openaccountants.com/skills/ma-social-contributions) — 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`)._