2026 CNSS contributions: rates, caps, employer-employee calculation
Complete 2026 CNSS contribution table, employer and employee share, with numerical examples to understand your pay slip.
Key facts at a glance
- Employer rate 20.39% up to cap
- Employee rate 6.74% up to cap
- Retirement cap 6,000 MAD/month
- AMO uncapped
CNSS social contributions represent a significant part of labor cost in Morocco: for an employer, about 20% of gross wage mass; for an employee, about 6.74% deducted from gross salary. They fund five branches: (1) family benefits (family allowances 300 MAD/child up to 6 children), (2) short-term benefits (maternity, illness, death), (3) long-term benefits (CNSS retirement), (4) AMO (Mandatory Health Insurance), and (5) vocational training tax (Office de la Formation Professionnelle et de la Promotion du Travail — OFPPT). This guide details 2026 rates by branch with their caps, gives the complete calculation formula for an employee and employer, and illustrates with numerical examples (6,000 MAD, 10,000 MAD, 25,000 MAD salaries). It also covers special cases: senior executive above cap, paid intern, part-time employee, fixed-term contract employee, intermittent performing artist, and treaty-covered expatriate.
2026 CNSS rates table
Family benefits: 6.40% (employer only), no cap. Short-term benefits (maternity, illness, death): 1.05% (0.52% employer + 0.52% employee), cap 6,000 MAD/month. Long-term benefits (retirement): 11.89% (7.93% employer + 3.96% employee), cap 6,000 MAD/month. AMO: 6.37% (4.11% employer + 2.26% employee), no cap. Vocational training tax (OFPPT): 1.6% (employer only), no cap. Job Loss Indemnity (IPE): 0.57% (0.38% employer + 0.19% employee), cap 6,000 MAD. Employer total: 20.39% up to retirement cap, then 11.48% beyond. Employee total: 6.74% up to retirement cap, then 2.26% beyond.
Example for a 10,000 MAD monthly gross employee
Monthly gross salary: 10,000 MAD. Capped at 6,000 MAD on capped branches. Employee CNSS contributions: retirement 6,000 × 3.96% = 237.60 MAD + short-term 6,000 × 0.52% = 31.20 MAD + AMO 10,000 × 2.26% = 226 MAD + IPE 6,000 × 0.19% = 11.40 MAD = 506.20 MAD. Employer contributions: 10,000 × 6.40% = 640 + 6,000 × 7.93% = 475.80 + 6,000 × 0.52% = 31.20 + 10,000 × 4.11% = 411 + 10,000 × 1.6% = 160 + 6,000 × 0.38% = 22.80 = 1,740.80 MAD. Total employer cost: 10,000 + 1,740.80 = 11,740.80 MAD. Net salary before IR: 10,000 - 506.20 = 9,493.80 MAD. IR applied next per 2026 scale (bracket 0-30,000 MAD annual: 0%; 30,001-50,000: 10%; 50,001-60,000: 20%; 60,001-80,000: 30%; 80,001-180,000: 34%; > 180,000: 38%).
Frequently asked questions
What is the 2026 CNSS salary cap?
Can a freelancer contribute voluntarily to CNSS?
How can I contest an erroneous contribution rate on my pay slip?
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