No GCC-style WPS
Jurisdiction: Morocco · Currency: MAD · Region: North Africa · Last reviewed: 19 July 2026
Payroll obligations at a glance
Wage Protection
Payroll compliance centres on monthly CNSS declarations (Damancom) and IR withholding (Simpl) rather than a WPS salary-file regime.
CNSS: employer
Employer 21.09%: family allowances 6.40% (no ceiling), short-term 1.05% (MAD 6,000 cap), long-term/pension 7.93% (MAD 6,000 cap), AMO health 4.11% (no ceiling), vocational training 1.60% (no ceiling).
CNSS: employee
Employee 6.74%: short-term 0.52%, long-term 3.96%, AMO 2.26%.
Income tax (IR)
Six brackets 0% to 37% (top rate cut from 38% in 2025); MAD 40,000 annual exemption; 20% professional-expense deduction; CNSS deductible.
Severance
Payable once 6 months of service and the contract ends for any reason except serious misconduct.
Filing
CNSS via Damancom and IR via Simpl, due by the end of the month following the payroll period.
Employer checklist
- Register the business and staff with CNSS
- Declare and pay CNSS monthly via Damancom
- Withhold and remit IR monthly via Simpl
- Apply the MAD 6,000 ceilings on capped CNSS branches
- Track severance eligibility from 6 months of service
Official portals & legislation
Governance & sourcing
Jurisdiction
Morocco (North Africa)
Last reviewed
19 July 2026
Review cadence
Monthly, and on any material change
Effective basis
Rules in force at the review date
Primary sources are the official portals listed above. Important exceptions: figures vary by entity, free zone, sector and employee nationality, and some rules have transitional arrangements, so confirm the position for your specific case. See our methodology for how we prioritise sources, and please report a change if a rule has moved.
Frequently asked questions
Is there a WPS in Morocco?
No. Payroll compliance runs through monthly CNSS social-security declarations (Damancom) and income-tax withholding (Simpl), not a Gulf-style wage-protection file.
What are employer social costs in Morocco?
CNSS employer contributions total about 21% of gross salary across family allowances, short and long-term benefits, AMO health and vocational training; the employee pays about 6.7%. Some branches are capped at MAD 6,000 per month.
Is there income tax on salaries in Morocco?
Yes. A progressive income tax (IR) from 0% to 37% applies, with an annual exemption, withheld monthly. This is unlike the GCC, where salaries are untaxed.
Last reviewed: 19 July 2026. General information, not legal or tax advice. Rates and rules change frequently and depend on entity, free zone, sector and nationality; confirm against the official sources above before you file or pay. Use the
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