Payroll & social security filings
Monthly payslips, CNSS social security, AMO health insurance and payroll income tax, filed online through Damancom, plus annual returns. Reports in English for your head office.
Discuss your needs →Payroll & HR for your Moroccan team
Moroccan payroll, HR compliance and statutory audit, handled in English
Hiring in Morocco from the UK or the US? We run your local payroll (CNSS, AMO, income tax), HR administration, employment contracts and HR compliance audits, and provide the statutory audit if your subsidiary needs one. You get reports in English and a single point of contact in Casablanca.
- Online filings via Damancom: CNSS, AMO, income tax
- Compliant with the Moroccan Labour Code
- Chartered accountant & statutory auditor
120+companies supported in Morocco
8 yrsof payroll, HR and statutory audit expertise
100%of filings made online via Damancom
24 hresponse time on business days
Our services
A complete local payroll and HR function for your Moroccan entity
Moroccan employment rules, social security and payroll tax differ sharply from UK PAYE or US payroll. Our specialists handle every step, from payslips to contracts, so your head office does not have to.
HR administration
Employee files, leave and absence tracking, mandatory registers, onboarding and leavers, and HR dashboards for your local and group managers.
Discuss your needs →Employment contracts
Permanent and fixed-term contracts, amendments and specific clauses drafted under the Moroccan Labour Code, with English versions for your HR team.
Discuss your needs →HR compliance audit
A review of your Moroccan entity against the Labour Code and CNSS rules, a risk map and a remediation plan. Useful before an acquisition or a CNSS inspection.
Discuss your needs →Resources
Moroccan payroll and employment law, explained
The topics that come up most often for foreign companies employing people in Morocco.
How Moroccan payroll works: CNSS, AMO, income tax
How employer and employee contributions and payroll income tax are calculated.
Minimum wage & current rates
The statutory minimum wage (SMIG), income tax bands and contribution ceilings.
Permanent vs fixed-term contracts
Mandatory clauses, durations, probation periods and common pitfalls.
Internal work rules
When they become mandatory, what they must contain and how to file them with the labour inspectorate.
Preparing for a CNSS inspection
The documents to gather and what inspectors look at.
Final settlement when an employee leaves
What the final pay must include, the settlement receipt and deadlines.
05 — Statutory audit
Statutory audit of your Moroccan subsidiary
Audit opinion on the annual accounts, general and special reports, review of related-party agreements and the checks required by law. An independent engagement that secures your shareholder meetings and reassures your partners and group auditors.
- Companies required to have a statutory auditor (SAs, or above the thresholds)
- Subsidiaries of UK and US groups that report into consolidated accounts
- Boards of directors and shareholders
A word from our managing partner
“Payroll and social security filings leave no room for approximation. Our job is to take them off your hands completely, with the same rigour a CNSS inspection or a statutory audit would demand.”
Managing partner’s nameFounder & managing partner — CAF
A chartered accountant and statutory auditor, our managing partner leads the firm’s payroll and audit work from Casablanca.
FAQ
What foreign employers ask us most
Do we need a Moroccan entity to employ staff in Morocco?
In practice, yes. To run Moroccan payroll you must register with the CNSS as an employer, which usually means setting up a subsidiary or a branch. Our sister team handles company formation, and we take over payroll from the first hire.
How is payroll calculated in Morocco (CNSS, AMO, income tax)?
Gross salary is the base for CNSS social security contributions (up to a ceiling) and for AMO health insurance. Income tax is then calculated on net taxable pay using progressive bands. On top come the employer’s share, the vocational training levy and, where applicable, supplementary pension contributions.
Can you report payroll costs to our UK or US head office?
Yes. Alongside Moroccan payslips and filings, we produce a monthly payroll summary in English, mapped to your group’s cost centres, so your finance team can book and consolidate it.
What is the minimum wage in Morocco?
The minimum wage (SMIG for industry, trade and services; SMAG for agriculture) is set by decree and revised periodically. We always apply the rate in force on the payroll date.
When is a statutory auditor required?
A statutory auditor (commissaire aux comptes) is mandatory for every SA (joint-stock company), and for SARLs and partnerships whose revenue exceeds the legal threshold of MAD 50 million excluding VAT. Shareholders or a court can also request one.
Are internal work rules mandatory?
Yes, for any company that normally employs at least 10 people. The rules must be submitted to staff representatives and approved by the labour inspectorate within two years of the business opening.
What does the final settlement include when an employee leaves?
The month’s salary, pay in lieu of untaken leave, any notice and severance pay, pro-rata bonuses, and the end-of-contract documents: employment certificate and signed settlement receipt.
Contact
Let’s talk about your Moroccan payroll
Tell us your headcount and timeline. We reply within one business day with a clear proposal, and can schedule a call during UK or US East Coast hours.