Social security was implemented in Morocco in the aftermath of independence to create solidarity mechanisms capable of relieving the finances of both the state and the Moroccan citizens from the risks of illness, maternity, disability, old age.
In this context, the social protection bodies dedicated to workers in Morocco are different, whether it is the public or private sector:
The CNSS: Definition and prerogatives
The CNSS, an acronym for the National Social Security Fund, is a public institution created by the Dahir of 27 July 1972 to cover employees in the private sector.
The primary mission of the CNSS as a public institution is to manage the compulsory social security scheme for all employees in the private sector in Morocco:
This mission consists mainly of:
- Registration of employers and employees subject to taxation;
- The collection of employer and employee contributions due;
- The management of social security contributions;
- Payment of social benefits to beneficiaries.
In particular, the CNSS has the mission to serve:
- Family allowances
- Short-term benefits (daily allowances in the event of illness or accident, maternity, and death)
- Long-term benefits (disability pension, old-age pension, and dependent's pension).
The CNSS is a public institution under the supervision of the Ministry of Labour and Professional Integration, managed by a General Manager.
The CNSS has 13 regional offices and agencies covering the entire Moroccan territory. These regional offices are responsible for the day-to-day management of the plan and the payment of benefits to insured persons.
The CNSS also has under its supervision a network of health establishments organized in the form of multidisciplinary hospitals.
Membership of the CNSS is mandatory for Moroccan employers operating in the private sector.
Indeed, all employers established in Morocco and operating in the private sector are required to carry out:
- Their affiliation to the CNSS;
- The registration of their employees at the CNSS;
- The filing to the CNSS of salaries and related contributions every month.
As far as employees are concerned, they must be subject to the following social security contributions:
- Family allowances
- Social benefits
- Compulsory health care insurance
- Professional training
Foreign employees seconded to Morocco are exempt from subscribing to the CNSS if they come from a country that has concluded a social security agreement with Morocco.
|Benefits||Ceiling||Employer's share||Employee's share|
|Family benefits||Uncapped base||6,4%||-|
|Short-term social benefits||Capped base (6000 MAD)||1,05%||0,52%|
|Long-term social benefits||Capped base (6000 MAD)||7,93%||3,96%|
|Compulsory health insurance||Uncapped base||4,11%||2,26%|
|Training contributions||Uncapped base||1,60%||-|
The low level of social benefits provided by the CNSS leads some employers to subscribe to other private health care insurances in addition to the mandatory public health care insurance scheme. This additional coverage may cover death, disability, illness, or retirement.
Besides, any company with employees in Morocco is required to subscribe to work accident insurance. Work accident insurance premiums are calculated on the total payroll costs. Private insurance applies a rate that depends on the activity carried out by the employer.
The total amount of contributions to the work accident insurance is the responsibility of the employer.
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