CNSS Salary Calculator

Calculate your net salary / earnings after all deductions (tax and social security contributions)

Please check bottom of page for explanation on deductions and allowances.
We can do the most cost-effective payroll calculation for individuals and companies. We provide Payroll services. Please contact us so we can discuss further.

Salary Components

Enter monthly base salary (your base salary + seniority + allowances will give your gross salary)
Working for over 2 yrs in a company rewards you with this allowance
Enter total days worked in company
34 MAD/working day & tax-free up to 884 MAD/month
If workplace is >2 km from residence and no company transport is provided, tax-free amount of 500 MAD for urban & 750 MAD allowance per month are granted for work location
10% of base salary is maximum as tax-free allowance for upper management (CEO, director, head of dept...)
1500 MAD a month for regular travelling employees
Caisse Interprofessionnelle Marocaine de Retraite
Dependents reduce your IGR tax by 41.67 MAD each (max 6 = 250 MAD). Includes children under 25 or in full-time study + spouse if married.
Professional expenses deduction applied to gross base salary (max 2,500 MAD/month). This reduces your taxable income for IGR calculation.

Calculation Results

Total Gross Salary: 0.00
Description Amount (MAD)

CNSS Calculator Definitions & Explanations

Base Salary

The monthly base salary as specified in the employment contract.

Seniority Allowance

Calculated based on days worked in the company. The rate increases with seniority:
• 0-2 years: 0%
• 2-5 years: 5%
• 5-12 years: 10%
• 12-20 years: 15%
• 20+ years: 20%

Allowances

Meal Allowance: Daily allowance for meals, tax-free up to 884 MAD/month.
Transport Allowance: Available if workplace is more than 2 km from residence and no company transport is provided.
Representation Allowance: For upper management positions, max 10% of base salary.
Travel Bonus: Additional allowance for employees who regularly travel for work.

Deductions

CNSS (Social Security): 4.48% of salary base (base + seniority, capped at 6,000 MAD).
Health Insurance (AMO): 2.26% of the base salary (not including seniority bonus).
IGR (Income Tax): Progressive tax rates applied to taxable salary (salary base minus deductions).

IGR Tax Brackets (Updated Jan 2025)

• 0 - 3,333 MAD: 0%
• 3,333 - 5,000 MAD: 10% (minus 333.33)
• 5,000 - 6,667 MAD: 20% (minus 833.33)
• 6,667 - 8,333 MAD: 30% (minus 1,500)
• 8,333 - 15,000 MAD: 34% (minus 1,833.33)
• Above 15,000 MAD: 37% (minus 2,283.33)

IGR Tax Allowance for Dependents

Employees with qualified dependents receive IGR tax reductions of 41.67 MAD per dependent (maximum 6 dependents = 250 MAD):
• Children: Qualify until age 25 OR while in full-time study
• Spouse: Counts as 1 dependent if married and spouse is alive
• Examples: 3 dependents = 125 MAD reduction, 6+ dependents = 250 MAD reduction (maximum)

About CIMR (Caisse Interprofessionnelle Marocaine de Retraite)

CIMR (Caisse Interprofessionnelle Marocaine de Retraite) is an employee pension fund that provides retirement benefits. Running since 1949, it offers a sustainable and solidarity-based retirement system, ensuring fair pensions through efficient management.

It operates independently and is managed by a Board of Directors elected by its members. CIMR has received various certifications, including ISO 9001, and more information can be obtained from https://www.cimr.ma site.