Investment guide · Employment and social security: institutional map

## 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