Investment guide · Employment and social security: institutional map
In force
- Effective date
- Per the official text
- Verification date
- 2026-09-17
- Source
- Official primary source (see link below)
Institutional map (who does what)
- MIEPEEC: labour and employment policy, competent authority for foreign employment.
- CNSS: social-security affiliation and collection.
- ANAPEC / taechir platform: official channels related to work permits for foreign employees.
Key institutional facts (rates and thresholds)
- Mandatory affiliation: employers must affiliate employees with CNSS and pay contributions.
- Contribution ceiling: MAD 6,000 per employee per month (ceiling for short/long-term benefits and unemployment insurance; family allowances, AMO and the training tax are not capped).
- 2026 order of magnitude: employer share ≈ 21.09% (excluding IPE); employee share ≈ 6.74%.
- Mining companies contributing to the mining vocational training fund may be exempt from the TFP (1.6%).
- Foreign employees must hold a work permit and a residence permit (types and statutory deadlines per official channels).
Official sources
- CNSS: https://www.cnss.ma
- Ministry of Labour (foreign employment): https://miepeec.gov.ma/fr/mtip-espace-emploi/migrations-pour-des-fins-de-travail/recruter-un-salarie-etranger/
- taechir (official platform): https://taechir.travail.gov.ma
Official sources
Facts in this record rely on an official primary source; texts may be amended, so refer to the official text and the latest Bulletin Officiel.
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