CNSS, AMO and CIMR deductions
Up to three contributions come off an employee's pay before income tax. Together with IR they explain the gap between gross and net salary.
CNSS
The employee share is 4.48% of salary, calculated on a ceiling of 6,000 MAD a month. The most it can cost you is therefore 268.80 MAD a month, however high your salary.
AMO
Compulsory health insurance. The employee share is 2.26% of the whole salary, with no ceiling, so it keeps growing with your pay.
CIMR
A supplementary pension scheme that only some employers offer. The employee rate depends on the scheme your employer joined. Dariba starts at 6% and lets you change it; check your payslip for the real rate.
Why they also lower your income tax
These contributions are subtracted from taxable income before the IR brackets are applied, so every dirham you pay in CNSS, AMO or CIMR reduces the tax base as well.
Every rate and the CNSS ceiling can be edited in the calculator, in case your contract or the law differs from the defaults.
Figures come from secondary sources (press and payroll guides). Confirm on cnss.ma and with the tax authority (DGI) before relying on them. This is an estimate, not tax advice.
Last reviewed: October 27, 2026