Setting up Morocco payroll

Before calculating a first month, Morocco payroll needs a few settings: each employer’s numbers, how each remuneration type enters the income tax and contribution bases, the payslip template and the reminder deadlines. This article goes through them in the order you find them in Settings › Morocco payroll, and presents the closing validation workflow. It is intended for administrators and payroll managers.

Before you start #

• The Morocco payroll module is installed and open to you (see Getting started with Morocco payroll).
• The Set up the employer (CNSS, IF, ICE, RC, CIMR) and the payroll deadlines permission: at the Access tier you read the Employers, Payslip and Deadlines and reminders screens; at the Execute tier you change them. Without the Execute tier, fields are greyed out and the Save button does not appear.
• Remuneration types are shared by all payrolls: their screen requires the payroll configuration permissions.

Open Settings › Morocco payroll. The hub shows four tiles: Employers, Remuneration types, Payslip and Deadlines and reminders. The Employers and Payslip screens can also be reached from the Morocco payroll menu.

Entering employer details #

The Moroccan employers screen shows one card for the company and one for each sub-company. These numbers are printed on payslips and on the return statements.

1. Open Settings › Morocco payroll › Employers.
2. On the employer’s card, fill in the relevant fields:
   • CNSS affiliation number;
   • Tax identifier (IF);
   • ICE (15 digits);
   • Trade register;
   • CIMR member number, if the employer is a CIMR member.
3. If you wish, tick Round net pay to the unit. Cents are then held back on the payslip (a rounding line for the current month) and paid back the following month (a rounding line for the previous month). The box is unticked by default.
4. Click Save under the card. The message “Employer saved.” confirms it.

Each card is saved separately. Leaving a field empty clears it.

Setting the treatment of remuneration types #

Morocco payroll has no pay item catalogue of its own: each remuneration type used on the profile’s Salary tab becomes a payslip line, under its own name. You only need to say how Moroccan payroll treats it.

1. Open Settings › Morocco payroll › Remuneration types (the tile leads to the shared list of remuneration types).
2. Open a type. The Treatment per country section contains a Moroccan payroll block. At the top right of the block, a status shows Country standard, Set by you or To be set.
3. Choose the treatment:
   • Outside this payroll: the type does not appear on the Moroccan payslip.
   • Otherwise, switch on or off Subject to income tax (IR) (the amount enters gross taxable salary) and Subject to CNSS, AMO and CIMR (it enters gross contributory pay).
   • For an exempt item, enter the Monthly exemption cap (MAD) if needed: above it, the excess becomes taxable and contributory. The cap applies to the type’s total for the month. Empty: no cap.
4. Click Save. The message “Treatment saved.” confirms it. Back to standard cancels your setting.

Country standards #

Without a setting from you, a standard applies depending on the nature of the type:

• salary, advances and loans are outside this payroll (base salary is read separately; paying out an advance or a loan is not salary);
• a bonus, 13th, 14th and 15th salaries and benefits in kind are taxable and contributory;
• expense claims are outside this payroll;
• an allowance has no standard: it is To be set, because its exemption depends on its nature (transport, meals, representation, etc.).

A type that is To be set blocks the payslip of any employee who receives it that month: the contract then shows the note “Payment type to set up for the Moroccan payroll”. Set up your allowances before the first calculation.

Deductions (loan instalment, advance recovery) are taken from net pay, after income tax, and enter no base.

Designing the payslip #

The Payslip screen is the payslip template editor. Amounts always come from the closed payroll; the template controls the texts, formatting and placement of blocks.

1. Open Settings › Morocco payroll › Payslip.
2. Choose the Employer. A sentence states the source of the current template: the Illizeo template, which carries the mentions required by Order no. 346-05; the company template, followed by the sub-company; or a template specific to this employer, with its version number.
3. Choose the language tab. Each employee receives the payslip in their language; a language left empty falls back to French.
4. Edit the content. The Required blocks row flags as “— missing” any required block you have removed (employer, employee, period, earnings and deductions, etc.). The server rejects a template that lacks a required block.
5. Under Settings, choose the Colour of headings and tables and tick or untick the “Year-to-date totals” block (January to the payslip month).
6. Click PDF preview to see the result on a sample, then Save. Saving the Illizeo or the company template makes it the employer’s own template.

Go back to the inherited template deletes the employer’s own template: its next payslips will follow the company template, or the Illizeo one. Payslips already produced do not change.

Setting deadlines and reminders #

The payroll manager receives a reminder before the deadline of each return for the previous month. The Deadlines and reminders screen sets these dates, once for the whole module.

1. Open Settings › Morocco payroll › Deadlines and reminders.
2. Under CNSS return (Damancom), enter Deadline, day of the following month and Reminder, days before the deadline.
3. Under Income tax withheld (SIMPL-IR), tick The last day of the following month, or untick it and enter the deadline day; then the reminder delay.
4. Click Save. Default values puts Illizeo’s values back in the form (the 10th for CNSS, the last day of the month for income tax, reminder 5 days before); then save to apply them.

A day past the end of the month falls back to its last day (the 31st in February becomes the 28th). With 0 days, the reminder goes out on the deadline. Check these dates with your accounting firm: that is why they can be changed.

Enabling closing validation (four eyes) #

By default, closing a month is immediate. You can require a second manager to approve each closing.

1. Open your space’s workflows and find the Moroccan payroll category.
2. The Closing a Moroccan pay period preset is there, inactive at installation. Activate it, or build your own workflow in this category.

Once the workflow is active, closing is sent for validation: the person requesting it cannot approve it themselves. Anyone holding the Calculate and close the month’s payroll, read the payslips permission at the Execute tier can decide. The process is described in Calculating, closing and publishing the month’s payroll.

Good to know #

• The CIMR rate is set per employee, in the Morocco payroll tab of their profile; the Employers screen only holds the employer’s member number.
• Net pay rounding follows the employer’s setting at calculation time. Cents held back one month are paid the following month, even if you then switch rounding off.
• Deadline reminders are only sent if there were Moroccan contracts in the month being declared.
• Every saved setting is logged (who, what, which fields), without the values.

Frequently asked questions #

I can’t find the Moroccan payroll block on a remuneration type. #

The block only appears when the Morocco payroll module is installed. A deduction has no block: it is always taken from net pay.

Does each of my sub-companies have its own payslip template? #

Only if you save a template for it. Otherwise, a sub-company follows the company template, or failing that the Illizeo one.

Do I need all the employer numbers to calculate? #

No, the calculation does not depend on them. But these numbers are printed on payslips and statements: enter them before the first closing.