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