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.
| Description | Amount (MAD) |
|---|
The monthly base salary as specified in the employment contract.
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%
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.
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).
• 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)
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)
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.