Morocco Expands Health Insurance Access for Self-Employed Workers

Article 6-I of Finance Act No. 65-20 for the 2021 fiscal year has instituted additional rights for self-employed workers to allow them to benefit from the basic mandatory health insurance (AMO) scheme, like taxpayers subject to the single professional contribution regime, reports Hespress.

The tax measures introduced by Finance Act No. 65-20 for the 2021 fiscal year are not very numerous. The circular note cites the implementation of the single professional contribution for flat-rate payers, the exemption from income tax for the recruitment of certain categories of people, the introduction of a new solidarity contribution to finance the expansion of social coverage. These additional rights are determined according to the scale provided for in Article 73-II-B6° of the CGI, according to the procedures set by regulation, specifies the same source.