Business
Morocco — Business: Payroll
Moroccan CNSS payroll contributions include employee 4.48% social allocation and 2.26% medical care, and employer 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
- Employee contributions are 4.48% social allocation (salary limit MAD 6,000) and 2.26% mandatory medical care.
- Employer contributions are 6.40% family allocation, 8.98% social allocation, 1.60% professional training and 4.11% mandatory medical care.
- Foreign assignees may be exempt from CNSS if a social security treaty exists between Morocco and their home country.
- Standard VAT is 20%, with reduced rates of 10% and 0% for designated operations.
- There are no luxury taxes.