Every month, Moroccan businesses calculate and pay contributions to the Caisse Nationale de Sécurité Sociale (CNSS). These contributions fund social benefits (health, retirement, maternity, family allowances) and represent a significant share of total payroll costs. Yet many managers and payroll administrators do not have a clear grasp of all the applicable rates and ceilings. Here is a complete, up-to-date table for 2026.
How CNSS Contributions Work
CNSS contributions are split between two parties: an employee share, deducted directly from the employee’s gross salary, and an employer share, borne exclusively by the employer. The total is paid to CNSS each month via the Damancom portal.
Some contributions are capped — meaning they only apply to the portion of gross salary below the ceiling. Others apply to the full salary with no ceiling.
The CNSS Contribution Ceiling for 2026
The monthly CNSS contribution ceiling is set at 6,000 MAD gross for 2026. This ceiling applies only to the “short-term social benefits” and “long-term social benefits” branches. For all other items (AMO, family allowances, TFP), no ceiling applies.
2026 CNSS Contribution Rates Table
| Branch | Employee Share | Employer Share | Ceiling |
|---|---|---|---|
| Social benefits (short and long term) | 4.48% | 8.98% | 6,000 MAD/month |
| AMO — Compulsory Health Insurance (basic coverage) | 2.26% | 2.26% | No ceiling |
| AMO Solidarity (Tadamoun) | — | 1.85% | No ceiling |
| Family allowances | — | 6.40% | No ceiling |
| Vocational Training Tax (TFP) | — | 1.60% | No ceiling |
| Total | 6.74% | 21.09% | — |
The total social contribution cost amounts to 27.83% of gross salary when both shares are combined.
Employee Contribution Breakdown
The employee bears a monthly deduction of 6.74% of their gross salary, split as follows:
- 4.48% for social benefits (retirement, disability, death, daily allowances) — applies only to the first 6,000 MAD of gross salary.
- 2.26% for AMO (Compulsory Health Insurance) — no ceiling, applies to the full gross salary.
Concrete example: for an employee with a gross salary of 8,000 MAD, the employee CNSS deduction is: (6,000 × 4.48%) + (8,000 × 2.26%) = 268.80 + 180.80 = 449.60 MAD
Employer Contribution Breakdown
The employer bears 21.09% of each employee’s gross salary, broken down as follows:
- 8.98% for social benefits — capped at 6,000 MAD
- 2.26% for basic AMO — no ceiling
- 1.85% for AMO Solidarity (Tadamoun) — no ceiling
- 6.40% for family allowances — no ceiling
- 1.60% for Vocational Training Tax (TFP) — no ceiling
Family Allowances in Practice
Family allowances are entirely employer-funded (via the 6.40% contribution). In return, the employer pays family allowances directly to employees with dependent children each month:
- 300 MAD/month for each of the first 3 children
- 100 MAD/month for each child from the 4th to the 6th (rate in effect since October 2025)
These allowances appear on the payslip and are exempt from income tax within legal limits.
What May Change Before End of 2026
CNSS rates may be updated through the Finance Law or regulatory decisions. It is advisable to monitor CNSS circulars to stay informed.
Calculate Your Social Charges Easily
To avoid calculation errors, the best approach is to use payroll software that automatically incorporates the applicable rates and ceilings. einvoice.ma includes these parameters in its payroll module.
