Morocco Payroll

---
name: morocco-payroll
description: "Morocco payroll for tax year 2026: employer withholding of IR on salaries, CNSS, AMO and vocational training tax, and the payslip. Covers the 2026 scale, frais professionnels, family reductions, exempt items, intern and new-company reliefs, special categories, the monthly and annual filings, and penalties. Use for bulletin de paie, IR salarial, salaire net, SIMPL-IR, Damancom, 9421, charges patronales, or the cost of hiring in Morocco. CNSS rates in this skill are the latest we could read and are marked unverified for 2026. Out of scope: the owner's own cover (ma-social-contributions), self-employed income tax (morocco-professional-income-tax), employment-law disputes. Not the Massachusetts skill ma-payroll."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/morocco-payroll"
  jurisdiction: "MA"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Morocco payroll, tax year 2026

Keep Moroccan terms (IR salarial, CNSS, AMO, TFP, SMIG, bulletin de paie, Damancom, SIMPL) and reply in the user's language: English, French or Darija.

## Who this applies to

Every employer domiciled or established in Morocco must withhold IR on each payment of salary income (CGI art. 156-I). Salary income covers wages, indemnities, emoluments, pensions, life annuities, special allowances and flat expense refunds paid to company directors, and benefits in money or in kind (art. 56).

A worker is an employee where there is legal subordination, whatever the contract says. The signs are in this table. The table is working guidance for the file, not a quotation from the law. If the signs point to subordination, run payroll.

| Sign | Points to employee | Points to independent |
|---|---|---|
| Direction and control | Employer sets hours, methods, place | Worker organises own work |
| Integration | Part of the business's organisation | Provides a service from outside |
| Continuity | Ongoing, exclusive | Project-based, several clients |
| Tools and risk | Employer's tools and risk | Worker's own commercial risk |
| Pay | Fixed monthly salary | Invoices |

A genuine independent invoices and handles their own cover: see `ma-social-contributions`, `morocco-professional-income-tax`. Calling an employee independent to avoid CNSS or IR is not a planning option. **AUDIT FLASH POINT**: requalification brings back IR, contributions and penalties.

A self-employed owner who hires has two separate tracks: their own cover and the employer duties here. Check first whether the owner's regime limits hiring: this skill has no confirmed rule on it, so stop and ask.

Payments to people outside the permanent staff are not on this payroll route: see the 30% row below.

## Rates, bands and thresholds

| Item | Rate or amount | Conditions | Year | Source URL |
|---|---|---|---|---|
| IR band 1 | 0% to MAD 40,000 a year | Art. 73-I. Monthly 3,333.33 | 2026 | https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1 |
| IR band 2 | 10%, 40,001 to 60,000 | Art. 73-I. Monthly to 5,000; subtract 333.33 a month, 4,000 a year | 2026 | same |
| IR band 3 | 20%, 60,001 to 80,000 | Monthly to 6,666.67; subtract 833.33, 10,000 a year | 2026 | same |
| IR band 4 | 30%, 80,001 to 100,000 | Monthly to 8,333.33; subtract 1,500, 18,000 a year | 2026 | same |
| IR band 5 | 34%, 100,001 to 180,000 | Monthly to 15,000; subtract 1,833.33, 22,000 a year | 2026 | same |
| IR band 6 | 37% above 180,000 | Subtract 2,283.33 a month, 27,400 a year | 2026 | same |
| Frais professionnels, general | 35% | Gross annual taxable income up to MAD 78,000. Base excludes benefits in money or kind (art. 59-I-A) | 2026 | same |
| Frais professionnels, general | 25%, capped at MAD 35,000 a year (2,916.67 a month) | Gross annual taxable income above 78,000 (art. 59-I-A) | 2026 | same |
| Casino and club staff | 25%, cap 35,000 | Art. 59-I-B | 2026 | same |
| Night newspaper print workers, miners, performing artists, musicians | 35%, cap 35,000 | Art. 59-I-B | 2026 | same |
| Journalists, life-insurance agents and inspectors, travelling sales reps, commercial flight crew | 45%, cap 35,000 | Art. 59-I-B | 2026 | same |
| Merchant navy and sea-fishing crew | 40% | Art. 59-I-C | 2026 | same |
| Family reduction | MAD 600 a year per dependant (50 a month), maximum 3,600 (300 a month) | Art. 74. Wife, or husband and children legally dependent on a female taxpayer. Children up to 27 with income not above the exempt band; no age limit if disabled and unable to support themselves. A change applies from the next month | 2026 | same |
| Severance, voluntary departure, dismissal damages | Exempt to MAD 1,000,000 in total | Art. 57-7 | 2026 | same |
| Meal vouchers | MAD 40 per employee per working day, max 20% of gross taxable salary | Art. 57-13. Not with site food allowances | 2026 | same |
| Intern allowance | Exempt to MAD 6,000 a month, 12 months | Art. 57-16. ANAPEC registration; one use per intern, remaining months carry to a new employer; employer commits to hire at least 60%. Above the cap the exemption is lost in full | 2026 | same |
| Intern hired on CDI | Gross salary to MAD 10,000 a month exempt, 24 months | Art. 57-16, same conditions | 2026 | same |
| New company, association or cooperative | Gross salary to MAD 10,000 a month exempt, 24 months from hire | Art. 57-20. Created 1 Jan 2015 to 31 Dec 2026; up to 10 employees; CDI; hired in the first two years of operations | 2026 | same |
| First job, CDI | Whole salary exempt, first 36 months, no cap | Art. 247-XXXIII. CDI signed 1 Jan 2021 to 31 Dec 2026; employee's first hire; age 35 or under at the first contract. Goes on the art. 79-V list; art. 200-III applies if the conditions fail | 2026 | same |
| Doctoral student under a research contract | Exempt to MAD 6,000 a month, 36 months | Art. 57-21. One use | 2026 | same |
| Stock option top-up | Exempt to 10% of share value at grant | Art. 57-14. Registered shares, three-year hold from exercise | 2026 | same |
| Company savings plan top-up | Exempt to 10% of annual taxable salary | Art. 57-19 and 68-VIII conditions | 2026 | same |
| Literary and artistic prizes | Exempt to MAD 100,000 a year | Art. 57-18 | 2026 | same |
| Pensions | Allowance 70% to MAD 168,000 a year, 40% above | Art. 60-I. Exempt pensions: art. 57-27 | 2026 | same |
| Professional athletes, coaches, technical team | 60% allowance in 2026 | Art. 247-XXXII. Clubs that are sports companies under Law 30-09: 90% in 2026 (art. 247-XXXXIII). Not with any other deduction | 2026 | same |
| Non-permanent staff, performers' fees, sales reps on commission | 30% on gross, no deduction | Art. 73-II-G-1, 4, 5 and 58-II-C. Doctors and non-permanent teachers at 73-II-G-2: final tax | 2026 | same |
| Casablanca Finance City salaries | Specific rate by option at art. 73-II-F-9, up to 10 years | Option ended by request before 1 February. Read the article for the rate | 2026 | same |
| Short-term benefits, sickness, maternity, death, job loss, employer | unverified for 2026: 1.05% (of which job-loss indemnity 0.38%) | Capped at MAD 6,000 a month | 2024 | https://www.cleiss.fr/docs/cotisations/maroc.html |
| Same branch, employee | unverified for 2026: 0.52% (of which job-loss indemnity 0.19%) | Capped at MAD 6,000 | 2024 | same |
| Pension, employer | unverified for 2026: 7.93% | Capped at MAD 6,000 | 2024 | same |
| Pension, employee | unverified for 2026: 3.96% | Capped at MAD 6,000 | 2024 | same |
| Family benefits, employer only | unverified for 2026: 6.40% | No cap | 2024 | same |
| AMO base, employer | unverified for 2026: 2.26% | No cap. Employers with group medical cover from before 1 March 2006 pay only the solidarity rate, on a yearly application | 2024 | same |
| AMO solidarity, employer | unverified for 2026: 1.85% | No cap | 2024 | same |
| AMO, employee | unverified for 2026: 2.26% | No cap | 2024 | same |
| Vocational training tax (TFP), employer only | unverified for 2026: 1.60% | No cap | 2024 | same |
| Total | unverified for 2026: employer 21.09%, employee 6.74%, together 27.83% | | 2024 | same |
| CNSS ceiling | unverified for 2026: MAD 6,000 a month | Capped branches only | 2024 | same |

The monthly bands are the annual bands divided by 12. The subtraction figures are arithmetic from art. 73-I.

## The base

1. Gross pay: salary, taxable allowances, benefits, bonuses, overtime (art. 56). Benefits in kind go in at real value, less anything the employee pays for them (art. 58-I).
2. Remove exempt items (art. 57). Justified expense allowances are exempt, but not for staff on the special rates at art. 59-I-B and C (art. 57-1). Family allowances, employer retirement and social security contributions and employer group insurance premiums are exempt (art. 57-2, 11, 12). Tips handed directly to staff are exempt; tips collected by the employer are taxed with the salary (art. 57-25, 58-II-A). Tourism cheques are exempt on regulatory conditions (art. 57-24).
3. Take frais professionnels at the row above.
4. Take employee CNSS and AMO, pension contributions to the schemes at art. 59-II, the employee share of group insurance (art. 59-IV), and repayments on a social-housing loan retained monthly by the employer (art. 59-V). For a pension scheme, the employer must pay monthly and keep a certified copy of the membership contract. Foreign nationals paying only into a foreign pension fund deduct up to the rate paid by Moroccan staff (art. 59-II-B).
5. Result: net taxable income. Apply the monthly band, then subtract the family reduction. It imputes on IR withheld (art. 75) and does not create a refund in the worked cases.

Employer and employee contributions: run the capped branches on the lower of gross and MAD 6,000, the uncapped ones on full gross. Family benefits and TFP are employer only. The employee never pays them. The employer pays both shares to CNSS and takes the employee share from pay. The most an employee pays on the capped branches is 4.48% of 6,000: MAD 268.80. TFP goes through CNSS although it is a tax.

Sales reps tied to one employer may ask to use the scale instead of 30%. Reps with several employers may do so for one employer (art. 58-II-B); file with the employer's inspector.

The treatment of each benefit, allowance and bonus for CNSS, as distinct from IR, has no source here: see the last line of Sources. Treat it as included until checked.

## Deadlines and filing

1. Before the first payroll: affiliate the employer with CNSS, register each employee, and be set up with the DGI for withholding.
2. Each month, run pay and give each employee a bulletin de paie showing employer and employee identity, CNSS numbers, period, hours, base pay, allowances, overtime, benefits, gross, taxable gross, each deduction, IR and net pay. Practice list; legal minimum to confirm.
3. IR: pay withholdings on a month's payments within the following month, with a dated, signed slip showing period, payer, payments and tax (art. 174-I). Use SIMPL-IR on the DGI portal. All companies file electronically since 1 January 2017 (art. 155-I). On transfer, sale or closure, pay within the month that follows. On the employer's death, heirs pay within three months after the month of death.
4. CNSS: file on Damancom, the salary declaration (DNS) and the slip (BDS), in EFI (manual) or EDI (file upload). Unverified for 2026: filing and payment by the 10th of the next month, BDS around the 22nd, access through Mon e-ID.
5. Annual salary declaration: file before 1 March for salaries paid in the prior year (art. 79-I), with the fourteen items per employee. Keep the receipt. The same deadline covers the intern list (79-II, contract and ANAPEC proof), option and free-share schedules (79-III), savings-plan schedule (79-IV), the 57-20 employee list (79-V, CDI copy), the doctoral schedule (79-VI) and the CFC schedule (79-VII). Occasional payments go in an annex.
6. Keep a special register or equivalent to the end of the fourth year after the year of withholding (art. 80).

## Penalties and interest

| Failure | Consequence | Source |
|---|---|---|
| Late payment of IR withheld | Penalty 10%, down to 5% if paid within 30 days; 20% for failure to pay or late payment of withheld tax at art. 156 to 160 ter. Plus 5% for the first month and 0.50% for each further month or part (art. 200-I, 208-I). The 5% and 20% rules overlap in the text: confirm which applies on a late retention | https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1 |
| Annual declaration late | 5% up to 30 days late, or a late corrective return with extra tax; 15% after 30 days (art. 200-II) | same |
| Late CNSS | Unverified for 2026: 3% first month, 0.5% each further month since April 2025 | no official page read |

## Cross-border points

Foreign staff paying only into foreign pension funds: art. 59-II-B above. Foreign-source pensions, foreign tax credits, expatriate and detached-worker positions and social security agreements are not covered: refer them. Non-Moroccan staff of FIFA offices in Morocco are exempt (art. 57-26). Salaries from the Islamic Development Bank to its staff are exempt (art. 57-15).

## Two worked examples that recompute

All use CNSS rates marked unverified above. No extra pension or insurance.

**Example 1: pay MAD 8,000, three dependants.** Annual gross 96,000 is above 78,000, so 25%: frais 2,000. Capped contributions on 6,000: 268.80. AMO on 8,000: 180.80. Net taxable 5,550.40, band 20%. IR before family 276.75, family 150, IR 126.75. Net pay 7,423.65.

```oa-check
name: Pay 8000, three dependants
inputs:
  gross: 8000
  dependants: 3
steps:
  - capped: min(gross, 6000) * 0.0448
  - amo: gross * 0.0226
  - frais: min(gross * 0.25, 2916.67)
  - rni: gross - frais - capped - amo
  - ir: rni * 0.20 - 833.33 - dependants * 50
  - net: gross - capped - amo - ir
expected:
  rni: 5550.40
  ir: 126.75
  net: 7423.65
```

**Example 2, a decision: a new company hires on CDI at MAD 10,000. Is the art. 57-20 relief worth claiming?** With no dependants the ordinary monthly IR is 601.56. If all art. 57-20 conditions are met, IR is nil for 24 months: 14,437.44 saved for the employee. If the company cannot show the conditions in the March list, use the ordinary figure. CNSS still runs on the rows above; the state support for employer contributions under the ANAPEC Tahfiz programme has no 2026 CNSS text here.

```oa-check
name: Tahfiz decision at 10000
inputs:
  gross: 10000
  months: 24
steps:
  - capped: min(gross, 6000) * 0.0448
  - amo: gross * 0.0226
  - frais: min(gross * 0.25, 2916.67)
  - rni: gross - frais - capped - amo
  - ir: rni * 0.30 - 1500
  - saved: ir * months
expected:
  rni: 7005.20
  ir: 601.56
  saved: 14437.44
```

**Case 3: low pay, MAD 4,000, two dependants.** Annual 48,000, so 35%: frais 1,400. Capped 179.20, AMO 90.40, net taxable 2,330.40. No IR. Net 3,730.40. Employer cost: capped 8.98% of 4,000 is 359.20, family 256, AMO 164.40, TFP 64: 843.60.

**Case 4: the ceiling, MAD 18,000, one dependant.** Frais cap 2,916.67. Capped 268.80, AMO 406.80. Net taxable 14,407.73, band 34%. IR before family 3,065.30, IR 3,015.30. Net 14,309.10. The capped amount stays flat; AMO and IR keep rising.

## Ask the client first

1. Is the worker subordinated, or truly independent? Permanent staff or not?
2. Gross pay, split into salary, allowances, benefits, bonus.
3. Dependants, and any change this month.
4. Job category for art. 59-I-B or C, or a relief: intern, CDI after internship, new-company hire, first job at 35 or under, doctoral student.
5. Employer's creation and start date, and head count under any relief.
6. Any supplementary pension, group insurance, social-housing loan.

Before delivering, check: ceiling on capped branches only, right frais rate and cap, contributions deducted before the scale, family reduction after it, employer-only branches kept off the employee.

Do not file or pay for the user. Produce computations and draft payslips only.

## Sources

| Source | URL | Read on |
|---|---|---|
| Code Général des Impôts 2026, DGI, arts 56 to 60, 73 to 75, 79, 80, 155, 156, 174, 200, 208, 247 (including XXXII, XXXIII, XXXXIII) read by section | https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1 | 2026-11-01 |
| CLEISS, Les cotisations au Maroc, table at 1 January 2024 (French public body, not a Moroccan source) | https://www.cleiss.fr/docs/cotisations/maroc.html | 2026-11-01 |
| cnss.ma, failed: no connection from script or browser | https://www.cnss.ma | not read, connection failed 2026-11-01 |

Not yet confirmed: every CNSS, AMO and TFP rate and the MAD 6,000 ceiling for 2026 (cnss.ma unreachable; the latest read is dated 1 January 2024); SMIG for 2026; Damancom deadline, BDS date, Mon e-ID access, EFI and EDI; CNSS late surcharge; quarterly IR payment for small employers (not in art. 174-I); form number 9421 and portal fields; payslip legal contents and retention period under the Code du travail; IR rounding to the dirham; CNSS treatment of benefits, indemnities (travel, meal, representation) with their limits, overtime, 13th month; apprentices; hiring limits for auto-entrepreneurs; monthly versus year-end spreading of bonuses; CIMR terms; ANAPEC Idmaj and Tahfiz social relief for 2026.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `morocco-payroll` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/morocco-payroll. If neither is available, confirm every figure against the official source pages cited above before relying on it.