CNSS Morocco 2026: Everything you need to know (registration, contributions, retirement, AMO)

1. CNSS registration and immatriculation number

• 9-digit number, unique and kept for life
• Employer registration mandatory within 30 days of hire
• Non-declaration penalty: 100% of contributions due + surcharges
• Self-employed: registration via CPU or auto-entrepreneur status

Every employee must obtain a CNSS number upon first hire. The employer initiates the procedure, but the employee can also do it in case of delay. Registration is done via the MACNSS portal or at a branch with national ID, employment contract and the immatriculation form. The 9-digit number is issued within 5 to 10 working days.

MREs returning to Morocco keep their old number if they were already employed before expatriation. A bilateral agreement with France, Belgium, Spain, Netherlands, Germany, Tunisia, Romania, Portugal, and Quebec allows totalizing periods contributed abroad to reach the 3,240 days required for retirement.

2. 2026 contributions: rates, ceiling and breakdown

For a gross salary of MAD 10,000, the employee contribution is MAD 494.80 (4.48% on the capped MAD 6,000 + 2.26% AMO on MAD 10,000). The employer share is MAD 1,749.80 (8.98% on MAD 6,000, then 6.40% family allowances, 4.11% AMO and 1.60% vocational training tax on MAD 10,000): the total cost of an employee is thus 17.5% above gross.

3. AMO: reimbursements, care basket and third-party payment

• Annual reimbursement ceiling: unlimited for ALD, 50,000 MAD for routine care
• Waiting period: 54 declared days before entitlement

CNSS Mandatory Health Insurance covers 70% of the national reference tariff for outpatient care, 80 to 90% for hospitalization and 100% for Long-Term Conditions (ALD) and maternity. The third-party payment automatically applies in over 4,500 contracted pharmacies, 1,800 private clinics and all public hospitals.

4. Unemployment Benefit (IPE): 2026 conditions

• Duration: 6 consecutive months maximum
• Amount: 70% of average salary capped at SMIG
• Application within 60 days of job loss

IPE compensates involuntarily dismissed employees for a maximum of 6 months. The amount equals 70% of the average salary over the last 36 months, without exceeding the SMIG (MAD 3,422.72 gross per month since January 1, 2026). Conditions: 780 days of contributions in the last 36 months including 260 in the last 12, dismissal for economic reasons or non-serious disciplinary motives, registration with ANAPEC.

5. CNSS retirement: calculation, anticipation and employment-pension combination

The pension is calculated on the best 96 months of career (2025 reform), with a minimum replacement rate of 50% for 3,240 days of contributions. Legal age remains 60 (55 for miners and heavy workers). Early retirement possible from 55 with a 6% discount per year anticipated. Employment-pension combination authorized without cap since 2024 for private sector retirees.

6. Online procedures: MACNSS portal

• Authentication: CIN + password + SMS OTP
• Certificate downloaded as PDF in 30 seconds
• Pension simulation: instant scenarios
• Push notifications for AMO reimbursements

MACNSS (macnss.ma) is the insured person's portal: consulting your record, certificates, tracking AMO reimbursements. Benefit claims go through TAAWIDATY (taawidaty.cnss.ma), launched in December 2021 and extended in 2023 to all family and social benefits: family allowances, daily sickness and maternity allowances, unemployment benefit, old-age pension, disability pension, refund of contributions. Damancom remains the employers' portal and is unaffected.