Description

This course provides mastery of the legal and tax framework for payroll in Morocco. You will learn how to calculate and report income tax on salaries, identify taxable and exempt elements, and comply with employer tax obligations. It also helps avoid common errors and update practices according to legal changes.
 

Who is this training for ?

For whom ?

• Human Resources professionals, payroll managers and technicians, and accounting staff.

Prerequisites

• Basic knowledge of payroll and labor law.
• Some understanding of HR management or accounting.

Training objectives

Understand the legal and tax framework applicable to salaries in Morocco

Master the rules for calculating and reporting income tax on wages and salaries

Identify taxable and exempt income components

Grasp the employer’s obligations regarding withholding tax and tax declarations

Avoid common tax errors and ensure secure handling of payroll taxation

Update HR and payroll practices in line with the latest tax regulations

Training program

• Fundamental Principles of Labor Law in Morocco
  • Legal working hours.
  • Management of overtime hours.
  • Rules related to dismissal.
• Social Security Regulations (CNSS)
  • Bonuses, allowances, and benefits subject to social contributions.
  • Bonuses and allowances exempt from contributions.
• Payroll Structure and Components
  • Composition of the payslip.
  • Identification of exempt bonuses, allowances, and benefits.
  • Calculation of gross salary, taxable gross salary, and taxable net salary.
• Taxation of Employment Income
  • Tax allowances and deductions (professional expenses, housing interest, supplementary pension).
  • Methods for calculating income tax (IR).
  • Tax optimization and risk areas to monitor.
• Annual Salary Declaration
  • Content and structure of the declaration.
  • Control and verification of declarations.
• Mandatory Social Declarations
  • Verification and control of declarations with social organizations.
• Payroll Procedures Management and Control
  • Organizing and verifying payroll operations.
  • Ensuring compliance and internal process controls.
• Use of E-filing and E-payment Tools for Income Tax (IR)
  • Mastering online tax declaration platforms.
  • Managing electronic tax payments.