GROW YOUR BUSINESS IN MOROCCO
Have an enterprise level payroll department and a HRMS with Employee Self-Service at a per employee cost
Praxima Services Includes
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Full Payroll Outsourcing
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Hybrid Payroll Outsource
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International Payment Management
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Local Filing
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Social Security Filing
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Interact with Local Authorities
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Human Resources Management System
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Integration with all Accounting and Third Party
Software
Benefits of outsourcing to Praxima
Local Tax Compliance
Secure Data Transferring
Responsive Administrators
Increase Productivity
Industry Experts
Running Your Payroll
Focus on Your
Core Business
Moroccan Payroll processed to International Standards
Payroll in Morocco
Payroll tax at a rate of 1.6% is payable on the gross monthly remuneration of employees, subject to the contributions made to social security.
TAX RATES | 2022
Income taxes payable in Moroccan Dirham (MAD):
MAD Tax Rates
0-30,000 0%
30,001-50,000 10%
50,001-60,000 20%
60,001 - 80,000 30%
80,001 - 180,000 34%
Over 180,000 38%
STATUTORY FILING | 2022
Individuals employed by a Moroccan resident entity earning employment income only, are not obligated to file a return. Individuals employed by a non-resident entity or earning an income from more than one employer are required to file a tax return by latest 28 February of the following year.
SOCIAL SECURITY | 2022
In Morocco the only mandatory social regime is managed by the Caisse Nationale de Sécurité Sociale (CNSS) fund. The following rates are applied to the gross salary, excluding any exempted allowances and indemnities. The employee contributes the following:
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4.48% for Social Allocation;
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2.26% for Medical Care.
The employer contributes the following:
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6.4% to Family Allocation;
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8.98% to Social Allocation up to MAD 6,000;
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1.6% to Professional Training; and
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4.11% to Medical Care
Depending on the existence and conditions of a social security treaty between Morocco and another country, certain foreign assignee may be exempted contributing to the CNSS if they continue to contribute to their foreign social security regime.
Taxable Income
The individual income tax code has a broad concept of remuneration and covers all payments for work carried out in Morocco. This includes individual income, such as employment income, independent income, commissions, capital gains, investment income and rental income are taxable.
All fringe benefits in cash or kind including the use of company-paid vehicles and houses are taxable.
Tax Residents
The following individuals are considered to be residents of Morocco for all tax purposes:
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If Morocco is their place of permanent home.
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Individuals present in the country for over 183 continuous or not continuous days in a year.
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Individuals whose center economic interest are within Morocco.
Residents are taxed on their worldwide income while non-residents are only taxed on their Moroccan-sourced income.
Your HRMS is Standard
Employee Self-service
Payslip and tax certificate retrieval. Updating of personal particulars. Leave request and balance enquiries
Records
Employee documents folder. Training records. Heath & Safety records. Disiplinary records. Qualifications, resume and hiring records.
Work Flow
Workflow with different approval levels. Full work flow functionality for leave requests, expense and time-sheets
PAYMENTS, REPORTING & FILING
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Direct payment into employee bank accounts. Emailed password protected pay slips.
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Payment of taxes, benefit providers and other creditors.
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Filing of returns to the authorities.
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Generation and filing of statutory reports.
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General ledger and 100's of customisable reports.
