Pay-roll tax exemptions For the first time, a regulatory framework

This is a first in the history of social protection. What was previously a simple administrative circular has now become a regulatory standard.

Decree No. 1314.25 from the Ministry of Economy and Finance, published in the Official Gazette on September 29, 2025, now sets the conditions and ceilings for exemptions from social security contributions on certain elements of salary.
The text covers all allowances, benefits in kind, and bonuses excluded from the Social Security (CNSS) base. The text is part of a move to harmonize with the General Tax Code (CGI), which includes certain reference amounts and ceilings. For companies, there are three benefits: greater legal certainty, fewer differing interpretations during audits, and a single framework for managing payroll and employee benefits.
Far from being a break with the past, the decree builds on an established foundation. Since 1972, Article 19 of the “Dahir” (royal decree) on Social security has established that the contribution base includes all remuneration except that of a compensatory nature. Over the decades, the National Social Security Fund (CNSS) has clarified this principle through circulars and then through deliberations by its board of directors, notably in 2013 with the adoption of its internal regulations.
What has changed today is the legal scope of this framework. Law No. 02-24, which came into force on April 1, 2025, provided for explicit piece of legislation. Decree No. 2-25-266 then entrusted the Ministry of Finance with the task of detailing the list of items not subject to contributions. Decree No. 1314-25, effective since October 1, gives substance to this requirement. In other words, the framework becomes enforceable: what was previously a simple administrative practice now falls within the scope of the law.
This decree puts an end to a situation where employers were juggling between two interpretations, one tax-related and the other social security-related. From now on, the rules are virtually aligned, which simplifies the task of finance and human resources departments while reducing the margin for interpretation by CNSS inspectors. It also sends a signal to companies: the management of social security exemptions must be as rigorous as that of taxation. Each benefit must therefore be justified and tracked: assignment orders, certificates, contracts, invoices, and payment statements are now key to social security compliance. This is a fundamental approach that reflects, among other things, the CNSS’s desire to secure its “revenue” while offering employers a clear and enforceable framework.
Khadija MASMOUDI