CNSS Morocco: voluntarily contribute from abroad
CNSS lets Moroccans abroad voluntarily contribute to keep Moroccan retirement rights. Base freely set between minimum wage and 6,000 MAD, rate 12.89%, paid monthly, quarterly or yearly via Damancom. Online sign‑up, pension at 60 after 3,240 contributed days.
CNSS Morocco: voluntary contributions from abroad
The National Social Security Fund (CNSS) opens a voluntary contribution scheme for Moroccans residing abroad, allowing them to preserve pension rights in Morocco, independently of any affiliation to a foreign scheme. This scheme, in place since 1972, is aimed at MREs who are non-tax residents in Morocco, whether they have already contributed as employees in the country or are starting their career abroad. Former private-sector employees may join without any prior duration requirement provided they register within six months of their departure.
The contribution base is freely chosen between the monthly minimum wage (SMIG) and the CNSS legal ceiling, set at 6 000 dirhams. The overall rate stands at 12,89 % of this base, split between pension, health insurance and other voluntary branches. In concrete terms, a base at the SMIG level results in a monthly contribution of around 441 dirhams, while the ceiling leads to around 773 dirhams per month. Payments are made monthly, quarterly or annually by SWIFT transfer, international bank card on Damancom, or via CNSS agencies in Morocco.
Registration takes place on the Damancom portal by creating an individual affiliated account, with the submission of identity documents, proof of residence abroad and a career statement where applicable. Depending on the situation, a visit to a CNSS agency in Morocco or to the consulate may still be required to finalise registration. Once registered, the first contribution is validated the following month and appears on the career statement within thirty days. Any interruption exceeding twelve consecutive months risks a partial loss of acquired rights.
The pension is paid out from age 60, provided a minimum of 3240 contributed days has been reached. The calculation is based on the formula of the average salary of the eight best years multiplied by the number of contributed days, divided by 3240. Payment occurs three to nine months after the file is submitted at an agency or via the consulate, with a monthly or quarterly option. Below the required day threshold, a refund of contributions excluding AMO is possible, or contributions may be continued to reach the minimum.
On the tax front, contributions paid from countries such as France, Belgium, Spain or the Netherlands are generally not locally deductible. The pension received in Morocco will be subject to Moroccan income tax with a 55 % allowance on the gross amount. The 1970 Franco-Moroccan tax convention provides for exclusive taxation in Morocco for French residents receiving this pension, with no double taxation. Note that there is no totalisation agreement between the CNSS and the French AGIRC-ARRCO: the two pensions remain independent and cumulative.
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