CNSS and AMO contribution rates in Morocco 2026
Wadifa Info · updated 31 October 2026 · Also in French and Arabic
In short: in 2026 the employee pays 4.48% CNSS up to MAD 6,000 a month (at most MAD 268.80) and 2.26% AMO on all gross pay. The employer pays 8.98% up to MAD 6,000, 6.40% family allowance, 4.11% AMO and 1.6% training tax. Source: decrees 2.01.2723, 2.05.734 and 2.73.633, as published by the CNSS.
What are the CNSS and AMO rates in 2026?
| Branch | Employee | Employer | Total | Base |
|---|---|---|---|---|
| Family allowance | none | 6.40% | 6.40% | Full gross pay |
| Loss-of-job benefit (IPE) | 0.19% | 0.38% | 0.57% | Capped at MAD 6,000 |
| Other short-term benefits | 0.33% | 0.67% | 1% | Capped at MAD 6,000 |
| Long-term benefits (pension) | 3.96% | 7.93% | 11.89% | Capped at MAD 6,000 |
| Capped social security total | 4.48% | 8.98% | 13.46% | Capped at MAD 6,000 |
| Health insurance (AMO) | 2.26% | 2.26% | 4.52% | Full gross pay |
| AMO contribution paid by employers only | none | 1.85% | 1.85% | Full gross pay |
| Vocational training tax (TFP) | none | 1.6% | 1.6% | Wage bill |
What does the MAD 6,000 ceiling apply to?
Under article 4 of decree 2.01.2723, short-term and long-term contributions are due only up to MAD 6,000 a month. So the employee's CNSS deduction never exceeds MAD 268.80, and the matching employer share never exceeds MAD 538.80. Family allowance and AMO apply to all gross pay, with no ceiling.
How do you calculate contributions on a salary?
| Monthly gross | Employee (CNSS + AMO) | Employer (CNSS + family + AMO + TFP) |
|---|---|---|
| MAD 5,000 | 224.00 + 113.00 = MAD 337.00 | 449.00 + 320.00 + 205.50 + 80.00 = MAD 1,054.50 |
| MAD 10,000 | 268.80 + 226.00 = MAD 494.80 | 538.80 + 640.00 + 411.00 + 160.00 = MAD 1,749.80 |
For net pay after income tax, see the income tax brackets and the net salary calculator (in French).
Which decrees set these rates?
- Decree 2.01.2723 as amended: family allowance 6.40%, short-term 1.57%, long-term 11.89%, MAD 6,000 ceiling.
- Decree 2.05.734 as amended: AMO 4.52%, split equally, plus 1.85% paid by employers only.
- Decree 2.73.633, article 3: training tax of 1.6% of the wage bill.
Related guides
Minimum wage · CNSS and AMO rates · Income tax brackets · Overtime · Annual leave · Severance pay · Public holidays
Sources
CNSS collections of legal texts for the general scheme and for AMO (cnss.ma): decrees 2.01.2723 and 2.05.734 as amended; decree 2.73.633, article 3.
Information only, not legal advice. Reuse with a link to this page (CC BY 4.0). Corrections: [email protected].