CNSS Auto-Entrepreneur & Self-Employed 2026 — Contribution, AMO, Retirement

**Mandatory categories**: (1) **Auto-entrepreneurs** under Law 114-13 (turnover ≤ 500,000 MAD for services, ≤ 2M MAD for goods) — about 350,000 registered in 2026; (2) **Liberal professions**: doctors, lawyers, notaries, adouls, accountants, architects, consulting engineers, physiotherapists, veterinarians — ~80,000 registered with professional orders; (3) **Merchants registered in Commercial Registry** non-salaried — about 1,200,000; (4) **Craftsmen** registered with Craft Chambers (~500,000); (5) **Commercial farmers** not covered by MAMDA — ~500,000.

The 2026 CNSS-Tadamon scale sets the monthly flat contribution by declared professional income. 6 progressive categories: **Category A — Monthly income ≤ 2,800 MAD**: 224 MAD/month (8% of minimum wage, legal floor). **Category B — 2,801 to 4,200 MAD**: 336 MAD/month. **Category C — 4,201 to 6,000 MAD**: 480 MAD/month. **Category D — 6,001 to 8,400 MAD**: 672 MAD/month. **Category E — 8,401 to 12,000 MAD**: 960 MAD/month. **Category F — Above 12,000 MAD**: 1,200 MAD/month (legal cap). **Auto-entrepreneurs** (Law 114-13): simplified regime where CNSS-Tadamon is **included in the IR flat fee** (0.5% turnover for services, 1% for goods) — single annual payment to DGI covers both. Clear benefit for turnover < 100k MAD/year (effective contribution ~50 MAD/month).

**Coverage identical to classical CNSS salaried**: AMO-Self-Employed care basket strictly mirrors AMO-salaried scope. Includes: general consultations 80% of National Reference Tariff (TNR), specialists 70%; generic drugs 70%, brand 50%; public hospitalization 90%, contracted private 70%; maternity 4,500 MAD lump sum; optical 600 MAD/2 years; routine dental 50% within 3,000 MAD/year; Long-Term Conditions (ALD) 100% if listed. **Annual family cap**: 150,000 MAD. **Waiting period**: 6 months effective contributions before rights open. **Dependents**: spouse + children ≤ 21 (26 if students).

**Pillar 1 — Mandatory RNCI**: 50% of CNSS-Tadamon contribution goes to retirement. Pension calculated as salaried CNSS: SAM × Rate. Rate 50% for 27 years, +1%/year up to 70% max. Departure age: 60. **Pillar 2 — Optional Retirement Savings Plans (PER)**: strongly recommended to compensate for low Tadamon caps. Contributions 100% tax-deductible (10% of income + 50,000 MAD/year), exit as annuity or capital at 60. **Auto-entrepreneur specific case**: IR flat fee 0.5-1% turnover includes very low minimum retirement contribution. For turnover 100,000 MAD/year: retirement acquired ~500 MAD/year contribution → future pension ~50 MAD/month after 30 years (insufficient). **Strong recommendation: open a complementary PER** from activity start.

**Law 98-15 article 12**: CNSS-Tadamon non-affiliation = initial **3,000 MAD** penalty + retroactive regularization obligation. Persistence: **5,000 MAD** fine + bank account seizure. **Additional sanctions**: (1) inability to renew Commercial Registry or professional Order registration, (2) inability to respond to public tenders (≥ 50,000 MAD), (3) administrative closure possible for public-facing businesses (art. 14). **Spontaneous regularization**: 50% penalty reduction.