Since 1 October 2025 the CNSS has applied order no. 1314-25, which sets out the salary components, allowances and amounts paid by the employer that may be excluded from the social contribution base. The text frames the conditions, caps and supporting documents rather than leaving inconsistent practices in place.
Examples of caps
The home-to-work travel allowance is capped at MAD 500 per month within the urban perimeter and MAD 750 outside it. A flat-rate travel allowance may be exempt up to 100% of base salary, without exceeding MAD 5,000 per month, subject to the conditions laid down.
The representation allowance is limited to 10% of base salary for eligible roles. Dismissal or damages compensation recognised within the frameworks set out in the text is likewise regulated.
Consequences for the employer
An amount labelled an "allowance" is not exempt by virtue of its label alone. Its actual purpose, the recipient, the cap and the supporting documents — assignment order, invoices, travel statement or decision — must all be in place.
Companies must therefore update their payroll line items, check the rules on combining allowances, and retain supporting documents under a consistent procedure. Any amount exceeding a cap or lacking evidence may be reinstated into the contribution base during a CNSS audit.
Sources
- CNSS — Notice on the social contribution base from 1 October 2025, 2025-10-15.
- Médias24 — Allowances and business expenses: an order clarifies the CNSS exemption, 2025-10-14.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.