Payslip Template Morocco (Free Excel Download)

Morocco Payslip Template (Free Excel Download)

A ready-to-use payslip (bulletin de paie) template for Moroccan employers, with CNSS social security, AMO health insurance and income tax (IR) lines built in. Amounts are in Moroccan dirhams (MAD/DH) and the layout follows what payroll software and the Damacom portal expect.

How to Use This Template

1. Complete the employer header once, including your CNSS affiliation number.
2. Enter the employee's gross monthly salary and any bonuses or allowances.
3. Deduct CNSS (4.48%, capped) and AMO (2.26%), then compute IR on the net taxable amount.
4. Declare and pay CNSS contributions via the Damacom portal before the 10th of the following month.

Morocco Payslip Template

Employeur: [Raison sociale] | N° Affiliation CNSS: [] Salarié: [Nom complet] | N° Immatriculation CNSS: [] Fonction: [__________] | Période de paie: [Mois / Année]

Charges patronales (non déduites du salarié): CNSS patronal ~21,09 % (y compris prestations familiales, taxe de formation professionnelle) + AMO patronal — à détailler selon votre déclaration Damacom.

Worked Example

Monthly gross salary: 8,000 MAD.

• CNSS employee: 4.48% × 6,000 = 268.80 MAD (the 6,000 MAD ceiling binds here — 8,000 MAD salary exceeds the cap)
• AMO employee: 2.26% × 8,000 = 180.80 MAD
• Net taxable: 8,000 − 268.80 − 180.80 = 7,550.40 MAD
• Annualised: 7,550.40 × 12 = 90,604.80 MAD
• 2026 IR brackets start at 0% up to 40,000 DH, then 10% on the next band: (90,604.80 − 40,000) × 10% = 5,060.48 MAD/year ≈ 421.71 MAD/month (check the intermediate 20/30/34/37% thresholds against the DGI tables for higher salaries)
• Net pay ≈ 8,000 − 268.80 − 180.80 − 421.71 = 7,128.69 MAD

Statutory Notes for Morocco Payroll

• CNSS employee share is 4.48%, calculated on salary capped at 6,000 MAD per month. The employer share totals roughly 21.09%.
• AMO (mandatory health insurance) is 2.26% employee share.
• IR 2026: 0% up to 40,000 DH annually, then progressive 10/20/30/34/37% bands, with the top rate above 180,000 DH.
• SMIG (minimum wage) is approximately 3,422.72 MAD per month as of January 2026.
• CNSS declarations and payments go through the Damacom portal and are due before the 10th of each month.
• Tax brackets and the SMIG are revised periodically — confirm against the DGI and CNSS before each payroll year.

Pro Tips

• Watch the CNSS cap. Salaries above 6,000 MAD/month don't attract extra employee CNSS — a common spreadsheet error is applying 4.48% to the full amount.
• Annualise before applying IR. Moroccan income tax is an annual calculation; always multiply the monthly net taxable by 12, apply the brackets, then divide back by 12.
• Keep Damacom receipts. The portal generates your proof of declaration — file it with the month's payroll, not in a separate folder you'll forget.
• Separate taxable and exempt allowances. Some indemnities have specific tax treatment; lumping them into basic salary over-withholds IR.
• SMIG compliance. With the SMIG around 3,422.72 MAD, verify no full-time net falls below the legal minimum after deductions.

Frequently Asked Questions

Q1: What deductions appear on a Moroccan payslip? A: Three mandatory employee deductions: CNSS social security (4.48%, capped at 6,000 MAD), AMO health insurance (2.26%), and income tax (IR) calculated on the net taxable salary using the progressive annual brackets.

Q2: What is the CNSS ceiling for 2026? A: The employee CNSS contribution of 4.48% applies to salary up to a ceiling of 6,000 MAD per month.

Q3: How is Moroccan income tax calculated on a monthly payslip? A: Subtract CNSS and AMO from gross to get the monthly net taxable amount, multiply by 12, apply the annual IR brackets (0% to 40,000 DH, then 10/20/30/34/37%), and divide the result by 12 for the monthly withholding.

Q4: What is Damacom? A: Damacom is the CNSS online portal where employers declare salaries and pay social security contributions. Declarations are due before the 10th of the following month.

Q5: What is the minimum wage (SMIG) in Morocco? A: Approximately 3,422.72 MAD per month as of January 2026. It is revised periodically, so confirm the current figure with the CNSS.

Q6: Does the employer pay CNSS too? A: Yes — the employer share totals about 21.09% of gross salary (covering family benefits, professional training tax and other contributions), paid on top of the salary through Damacom.