Morocco Offers Social Debt Amnesty to Businesses, Deadline Looms

This social amnesty concerns unpaid CNSS debts as of December 31, 2024. Initiated by the CNSS and the Ministry of Finance, the operation offers the companies concerned the possibility of paying off the full amount of their debts, or requesting a payment schedule over a period of 24 months or more, reports L’Économiste, reminding that "in case of non-payment of social security contributions, the penalty rate applied from the first month or fraction of a month of delay is 3% of the unpaid amount, followed by 1% for each additional month of delay".

For the Mandatory Health Insurance (AMO), companies will have to pay a penalty of 1% per month of delay, as well as additional fees of 50 dirhams for each missing information or late declaration, and 100 dirhams for the AMO scheme. In the interest of efficiency, the CNSS has set up an online platform to facilitate the task for companies wishing to regularize their situation.

"As with other operations to waive surcharges, penalties and collection costs, the amnesty does not mean the cancellation of CNSS claims. Thus, if companies do not pay their debts after the waiver, their request will be cancelled, and the full amounts will be reintegrated. The same treatment applies in case of non-compliance with the payment schedule," informs the specialized media.

The application files for the waiver must contain the guarantee documents required by the CNSS services within 30 days. If companies choose to pay off their debt, the CNSS will inform them of the withdrawal date, scheduled for the 10th of the month following the validation of their request. In the case of a staggered payment, they will receive confirmation of the registration of their request after validation of the necessary guarantees, within a period of 30 days.