Running payroll in Morocco means navigating CNSS contributions, IGR withholding, CIMR pensions and DAMANCOM declarations. This guide covers every obligation, rate, and deadline your HR team needs to stay compliant in 2025.

Morocco's payroll system is sophisticated and highly regulated. Understanding the full compliance landscape is essential for any company operating in Morocco in 2025.

1. CNSS — Caisse Nationale de Sécurité Sociale

Long-term benefits: 11.89% employer + 4.48% employee (salary ceiling 6,000 MAD/month)
Short-term benefits: 1.05% employer + 0.52% employee (no ceiling)
TFP (professional training): 1.6% employer (no ceiling)

Deadline: Payment and declaration via DAMANCOM by Day 10 of the following month. Late payment: 5% penalty per month of delay.

2. IGR — Impôt Général sur le Revenu

Progressive income tax withheld monthly by the employer and remitted to the DGI:

0 – 30,000 MAD/year: 0%
30,001 – 50,000: 10%
50,001 – 60,000: 20%
60,001 – 80,000: 30%
80,001 – 180,000: 34%
Above 180,000: 38%

Deadline: Remit to DGI by Day 3 of the following month (D-3) via télépaiement.

3. CIMR — Supplementary Pension Fund

Contribution rates vary by collective agreement, typically 6–12% employer + 3–6% employee. Declaration and payment by Day 31 of each month.

4. AMO — Mandatory Health Insurance

2.26% employer + 2.26% employee on full gross salary (no ceiling). Coordinated through CNSS.

5. DAMANCOM

Mandatory online declaration platform for all companies with 5+ employees since 2020. Integrates CNSS, AMO, TFP and family allowances in a single monthly submission.

Monthly Compliance Calendar

D-3: IGR remittance to DGI
D-10: CNSS/AMO/TFP payment via DAMANCOM
D-31: CIMR declaration and payment

PayrollFit automates every step: calculates CNSS/AMO/IGR automatically, generates DAMANCOM-compatible files, and sends D-7 deadline alerts before each due date. Book a free demo to see the compliance module in action.

Morocco Payroll in 2025: The Complete Guide to CNSS, IGR and CIMR