# Sources et méthodologie — Salaire Maroc

**URL:** https://salairemaroc.com/sources-methodology

## Purpose

Document how Salaire Maroc calculates net salary, which rates are used, and what the simulator does and does not cover.

## Last updated

2026 (rates file: `morocco_2026.php`)

## Calculator objective

Provide an **educational, transparent simulation** of net salary for standard Moroccan private-sector employees. Salaire Maroc is not an official payroll bureau or government service.

## What the calculator includes

- CNSS employee contribution (capped base)
- AMO employee contribution (uncapped)
- Income tax (IR) with 2026 brackets
- Professional expenses (CGI Art. 59)
- Family charge deduction (CGI Art. 74)
- Optional mutuelle, CIMR, employer cost

## What the calculator does NOT cover

- All sector-specific collective agreements
- Special CIMR pension regimes
- Non-standard benefits and exemptions
- Official payslip certification
- Real-time legislative updates

## Simplified calculation method

1. Gross monthly → apply CNSS (capped) and AMO (uncapped)
2. Annualize → deduct professional expenses
3. Apply IR brackets → deduct family charges
4. Net monthly = Gross − social − IR − optional deductions

## Key rates (2026)

| Component | Rate | Notes |
|-----------|------|-------|
| CNSS salarié | 4,48% | Base capped at 6,000 MAD/month |
| AMO salarié | 2,26% | No monthly cap |
| Frais professionnels | 35% / 25% | Cap 35,000 MAD/year |
| Charges de famille | 600 MAD/person | Cap 3,600 MAD/year |

## Simulation limits

Results are indicative. Actual payslips may differ. Do not use for official tax or legal decisions.

## Sources to verify

- CGI 2026 — Articles 59, 73, 74
- CNSS / AMO official contribution rates
- Your employer's payslip

## Main calculator

https://salairemaroc.com/calcul-salaire-net-maroc