Rabat — The Moroccan National Social Security Fund (CNSS) has announced the implementation of Decree No. 1314-25, effective October 1, establishing a clear regulatory framework for allowances and reimbursements exempt from social contributions.
Published in the Official Bulletin on September 29, the decree aims to harmonize practices between companies and the administration, secure social inspections, and reduce the risk of penalties. CNSS is urging employers to update their payroll settings without delay to comply with the new rules.
For the first time, Decree 1314-25 provides a comprehensive guide on which elements of remuneration are exempt from social contributions, their respective ceilings, and the required documentation.
According to CNSS, the reform marks a significant step in modernizing payroll management in Morocco, ensuring greater legal clarity for employers and eliminating the disparities previously observed during inspections.
To support the transition, CNSS has launched an accompanying program, including the revision of the Guide to the Social Contribution Base and regional informational sessions for companies, accountants, HR departments, and social partners.
Key Allowances and Reimbursements Defined
Until now, HR and accounting teams faced uncertainty over which allowances could be exempted and up to what limits.
The new decree clarifies all conditions, ceilings, and supporting documents for payments such as: commuting reimbursements, professional travel expenses, representation allowances, termination indemnities, and benefits in kind. It establishes a single standardized scale applicable to both employers and CNSS.
- Commuting Allowances: Exemptions are now capped at MAD 500 per month for employees within urban areas and MAD 750 for those outside. Documentation must clearly specify the employee’s address, distance, and zone.
- Professional Travel Expenses: Employers can choose between two methods:1. Actual expenses, with receipts for transport, meals, and lodging;
2. Flat-rate allowances for regular travel, limited to 100% of the base salary and a maximum of MAD 5,000 per month.
For incomplete documentation, minimum scales apply: transport according to mileage or public rates; meals at 10 times the hourly SMIG (minimum wage pay) per day; lodging at 30 times the hourly SMIG per night, with ceilings doubling for overseas missions.
- Representation Allowances: Exempt up to 10% of base salary, applicable to executives, senior managers, and, in exceptional cases, commercial agents performing equivalent functions.
- Termination and Retirement Allowances: Severance payments are exempt up to MAD 1 million, provided they arise from labor inspection-approved agreements, judicial decisions, or arbitration. Damages awarded through litigation are also exempt up to the same amountVoluntary departures or retirements are capped at 2,080 times the hourly SMIG for non-agricultural sectors and 260 times the daily minimum wage in agriculture.
Next Steps for Employers
CNSS recommends that companies:
- Map all existing allowances and benefits in kind
- Align amounts with the new ceilings and formalize required documentation
- Update payroll systems and internal notes related to mobility, representation, and termination
- Train HR and finance teams on the new rules and systematically archive supporting documents
By introducing explicit, verifiable criteria, Decree 1314-25 aims to enhance transparency between employers and CNSS, secure inspections, reduce interpretation gaps, and allow companies to anticipate their social obligations.
CNSS says this reform is part of its broader strategy to promote compliance, digitalization, and administrative simplification, contributing to improved social governance in Morocco.
