| Column | Meaning | How to calculate | | :--- | :--- | :--- | | | Gross salary for contribution | Use actual gross up to cap (e.g., MAD 6,000 max for Family Allowances; no cap for AMO) | | Taux (Rate) | Legal contribution % | Fixed by CNSS (see table above) | | Part Employeur | Employer’s due | Assiette × Taux Employeur | | Part Salarié | Employee’s deduction | Assiette × Taux Salarié | | Total à payer | Sum of both parts | Employer part + Employee part |
[Click here to download the official CNSS Borderau Vierge PDF (external link to cnss.ma)] – or visit your nearest CNSS agency for assistance. Disclaimer: This article is for informational purposes only. Contribution rates and laws may change. Always consult your chartered accountant (expert-comptable) or the official CNSS website for binding data. bordereau de paiement cnss vierge pdf
| Branch | Employer Share | Employee Share | Total | Salary Cap (per month) | | :--- | :--- | :--- | :--- | :--- | | | 6.40% | 0% | 6.40% | MAD 6,000 | | Social Solidarity | 1.00% | 0% | 1.00% | No cap (on total payroll) | | AMO (Sickness/Maternity) | 4.11% | 2.26% | 6.37% | No cap (on total gross salary) | | AT/MP (Work Accidents) | 0.40% – 4.00%* | 0% | Variable | No cap | | TIMSHEL (Voluntary complementary) | 0.55% | 0.33% | 0.88% | No cap | | Column | Meaning | How to calculate
The term (blank) refers to an unfilled, editable template—usually in PDF format—that employers, accountants, or HR managers use to manually enter monthly contribution data before submitting it to the CNSS. editable template—usually in PDF format—that employers
*The AT/MP rate depends on the risk level of your company’s activity.