Registration and contributions
- Every employer with employees must register with the CNSS and register its employees (Art. 2).
- Contributions are calculated on gross salary, with an employer share and an employee share withheld at source; salaries are declared monthly.
- Failure to declare or to pay exposes the employer to surcharges, enforced recovery and criminal penalties.
Benefits
- Family allowances and daily benefits in the event of sickness, maternity and non-occupational accidents.
- Old-age pension at 60, subject to 3,240 days of contributions (Art. 53); invalidity pension and survivors' pensions.
- Job loss allowance, subject to registration and contribution requirements.
Key articles
Art. 2
« The following are compulsorily covered by the social security scheme: apprentices and salaried persons of either sex working for one or more employers in industry, commerce and the liberal professions, as well as persons employed by cooperatives, civil companies, trade unions, associations and groupings of any kind. »
Art. 53
« An insured person who has reached the age of sixty and can show at least 3,240 days of insurance is entitled to an old-age pension, provided that they cease all salaried activity. »
A lawyer's points to watch
- An undeclared employee may apply to the CNSS and to the labour court to have their rights regularised and to obtain damages.
- Undeclared periods of work may be proved by any means (payslips, certificates, bank statements).
- The employer remains liable for contributions even if the employee agreed not to be declared.
The English text on this page, including the quoted articles, is an unofficial translation. Information sheet prepared by Maître Lahfaia Law Firm, Rabat. It does not constitute legal advice. Only the text published in the Official Bulletin of the Kingdom of Morocco is authoritative; the articles cited may have been amended since this sheet was written.