Business
Morocco — Business: Hiring Employees
Hiring in Morocco adds employer CNSS contributions on top of gross pay: 6.40% family, 8.98% social, 1.60% training and 4.11% medical.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Morocco individual: other taxesLast reviewed: 2026-10-26
Key facts
- Employer contributions are 6.40% family allocation, 8.98% social allocation, 1.60% professional training and 4.11% mandatory medical care.
- Employees contribute 4.48% social allocation and 2.26% medical care.
- The social allocation applies up to a MAD 6,000 monthly salary limit.
- Foreign assignees may be exempt where a social security treaty applies.
- Contributions are calculated on gross salary excluding exempted allowances and indemnities.