Morocco Employer Payroll — IR Salarial, CNSS/AMO & Bulletin de Paie

Confirm the employer is registered with DGI for IR salarial withholding and with CNSS via DAMANCOM. Collect each employee's full identity details, hire date, contract type (CDI/CDD), gross salary, taxable allowances, benefits in kind, and declared number of dependants (personnes à charge) for the family deduction.

For each employee, compute the monthly revenu net imposable (RNI) by deducting frais professionnels (35% if gross ≤ MAD 6,500/month, capped at MAD 2,500; or 25% if > MAD 6,500, capped at MAD 2,916.67) and the employee CNSS/AMO part salariale. Apply the 2026 progressive IR scale (0% on first MAD 3,333.33/month through 37% above MAD 15,000/month) and subtract the family deduction (MAD 50/month per dependant, max MAD 300/month) to arrive at the IR salarial to withhold.

Compute employer and employee social contributions for each employee. Apply the MAD 6,000/month ceiling only to the capped prestations sociales branches; compute AMO (Assurance Maladie Obligatoire), allocations familiales, and taxe de formation professionnelle (TFP) on the full gross salary with no ceiling. Total employer charge is approximately 21.09% and employee charge approximately 6.74% of gross (rates subject to verification against the current CNSS schedule).

Assemble the compliant monthly payslip (bulletin de paie) for each employee showing: salaire brut global, all deductions (frais professionnels, CNSS/AMO part salariale, IR salarial retenue), family deductions applied, and the net-à-payer. Confirm the net amount matches the bank transfer instruction. The bulletin de paie must be provided to the employee each pay period.

File and pay IR salarial to DGI via SIMPL-Salaires and CNSS/AMO/TFP to CNSS via DAMANCOM by the applicable monthly deadlines. Late filing triggers penalties under CGI Art. 184/208; late CNSS payment accrues majorations. Retain all payment acknowledgements and télédéclaration receipts as proof of compliance.