Reading a Moroccan payslip

A line-by-line breakdown of a Moroccan payslip, gross, CNSS, AMO, IR withholding, take-home pay, mandatory fields.

Read: 8 min · Category: Compensation and payroll · Updated: 2026-04-18 · Reviewed: 2026-04-18

A Moroccan payslip is a regulated document with a fixed logic: gross earnings (base + overtime + bonuses + benefits in kind), minus CNSS at 6.74% and AMO at 2.26% on the contribution base, minus income tax (IR) on the taxable salary, equals net take-home. Every payslip must also show your CNSS registration number, if it doesn’t, your employer isn’t declaring you, and your future pension and AMO benefits are silently leaking. This guide walks the standard line items and the five practical checks every employee should run on every slip.

Payroll documents arranged on a desk with a pencil and notebook
Every line on your payslip ties to a regulated formula. The five practical checks below are the ones worth running every month, five minutes that protect years of accrued rights. Photo: Karolina Grabowska via Pexels. Pexels licence.

Mandatory fields

Every payslip must include:

  • Employer name, address, CNSS affiliation number and business-licence number;
  • Employee name, CNSS registration number, role, date of hire;
  • Pay period, working days and hours;
  • Earnings breakdown (base pay, overtime, bonuses, allowances);
  • Deductions breakdown (CNSS, AMO, income tax IR, any advances or garnishments);
  • Gross, taxable, and net take-home pay;
  • Year-to-date totals for the main aggregates (gross, IR withheld, net).

Earnings block

  • Base pay, per grid or contract (must at least respect the hourly SMIG).
  • Overtime, 25% to 100% premium depending on hour and day (Labour Code art. 201).
  • Bonuses, seniority (mandatory after 2 years), performance, transport, meal, hardship…
  • Allowances, travel, phone, representation.
  • Benefits in kind, housing, car, valued per the tax scale.

Note: some bonuses are taxable and contribution-bearing, others aren’t (travel allowances within regulatory limits). The distinction affects your gross contribution base and your net.

Employee deductions

On the contribution-bearing gross:

  • CNSS (long-term + family + short-term allowances), employee rate ≈ 6.74%, capped at MAD 6,000 (CNSS ceiling);
  • AMO, employee rate ≈ 2.26%, uncapped;
  • Vocational-training levy (TFP), employer share only, not a line on your payslip.

On the taxable salary (gross – deductible social contributions – capped professional-expenses allowance):

  • Income tax (IR), progressive, withheld at source by the employer.
Economist calculating income using a calculator alongside cash and notebook
Income tax (IR) is computed monthly on a taxable base, after CNSS, AMO, and the flat professional-expenses allowance. The gross-to-net calculator runs the full chain in seconds. Photo: Karolina Grabowska via Pexels. Pexels licence.

Professional-expenses allowance and IR

The General Tax Code grants a flat professional-expenses allowance against your taxable gross:

  • Rate and cap are defined in the Code and updated periodically.
  • Intent: cover work-related expenses on a flat basis.

Gross → net, simplified

Gross pay (earnings)
  – Employee social contributions (CNSS + AMO)
  = Adjusted taxable salary (after professional-expenses allowance)
  – Income tax withheld at source
  – Other deductions (advances, garnishments, supplementary mutual, complementary pension CIMR if applicable)
  = Net take-home

Practical checks

  1. Is your CNSS number shown? If not, your employer may not be declaring you, flag immediately.
  2. Contribution-bearing gross, make sure all eligible bonuses are included; otherwise daily allowances and future pension will be understated.
  3. Overtime, at the correct premium.
  4. YTD IR, must match what you actually received; useful for tax filing.
  5. Seniority, after 2 years of continuous service, a seniority bonus is mandatory (5% of base salary, then stepped increases).

What your employer pays in addition (off-slip)

  • Employer CNSS (family, short-term, long-term), roughly 16-18% of capped gross across components;
  • Employer AMO;
  • TFP for OFPPT;
  • Possibly CIMR (complementary pension).

The full “employer cost” is therefore materially higher than your gross.

To convert your own gross to net with a full line-by-line breakdown, try the gross-to-net salary calculator, 2025 Finance-Law brackets.

Organized desk with stacks of paper, folders, and pens
Keep every payslip, for life. Pension, severance disputes, mortgage applications, and CNSS audits all eventually trace back to the slip-by-slip record. Photo: Karolina Grabowska via Pexels. Pexels licence.

Negotiating an offer? Know the net first

A gross figure means nothing until you convert it. Before accepting an offer, run the gross-to-net calculator above with your dependants and bonuses. To see real listings in your sector and city, browse Morocco jobs on Bayt.com and apply this guide’s logic to each one.

Further reading

Rates and procedures change — check the latest version on the cited official source.

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