Morocco Payroll 2026: CNSS, AMO, IR Calculation and Damancom Declaration (Complete Guide)
2026 CNSS and AMO rates, IR scale, capped and uncapped bases, Damancom file generation: complete technical guide with worked examples.
Payroll Compliance Lead, Mawered
Nour oversees payroll compliance for Mawered's engines covering Tunisia, Morocco and France. Before joining Mawered, she spent 7 years supporting SME CNSS and IRPP declarations at a Tunisian accounting firm.
Moroccan payroll is among the most complex in MENA: six CNSS branches with different bases and rates, mandatory health insurance (AMO), a progressive IR calculated annually, and mandatory Damancom portal declaration before the 10th of each month. This guide covers the 2026 rates with fully worked examples.
CNSS + AMO Rates 2026
Capped base (6,000 MAD/month): long-term benefits (7.93% employer + 3.96% employee), short-term benefits (1.05% + 0.52%). Uncapped base: family allowances (6.40% employer), professional training (1.60% employer), AMO health insurance (4.11% employer + 2.26% employee). Total employer contribution on full salary: ~21.09% base rate, varying by salary level due to ceiling effects.
IR Scale 2026
0–30,000 MAD/year: 0% | 30,001–50,000: 10% | 50,001–60,000: 20% | 60,001–80,000: 30% | 80,001–180,000: 34% | Above 180,000: 38%. Standard allowance: 20% of gross income, capped at 30,000 MAD/year. Family deductions: 360 MAD/year per dependent (spouse + up to 6 children).
See the French version for complete worked examples (5,000 MAD gross single employee; 9,000 MAD gross married with 2 children).
See also: HR Software Morocco 2026 Buyer's Guide — Mawered payroll module
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