Moroccan labour law - a payroll and HR guide

CNSS, AMO, CIMR and the progressive IR - organised for payroll.

Moroccan payroll runs to one labour code and a layered social-security system. This guide sets out each contribution line and how the progressive income tax fits around them.

Governing lawCode du Travail (Loi 65-99)

The authorities this payroll answers to

  • Social securityCNSS - Caisse Nationale de Sécurité Sociale
  • HealthAMO - compulsory health cover
  • PensionCIMR - complementary retirement
  • Income taxIR - impôt sur le revenu
  • Minimum wageSMIG / sector minimums
  • DocumentsBilingual FR/AR payslips

01What comes off a Moroccan payslip

A payslip carries the employee CNSS share up to the ceiling, the AMO health contribution, any CIMR line, and IR computed after social deductions and family allowances.

Because CNSS is capped but AMO and IR are not, the three lines move differently as salary rises - which is exactly where manual payroll drifts.

02Hours, leave and minimum wage

The legal week is 44 hours, overtime is paid at escalating premiums, and paid annual leave accrues at 1.5 days per month. Pay must respect the statutory minimum wage (SMIG), with sector minimums where a collective agreement raises the floor.

03Documents and bilingual output

Payslips and HR documents are commonly issued in both French and Arabic. A payroll built for Morocco produces the CNSS declaration and the bilingual payslip from the same records, so the filing and the document never disagree.

At a glance

  • Working week44 hours
  • Annual leave1.5 days/mo
  • CNSSCapped base
  • IRProgressive

Read this precisely: this is an orientation, not legal advice, and rates, ceilings and the IR barème are set by law and change. Confirm current provisions with the CNSS or a qualified adviser before acting.

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