Monthly statements and returns

Once the month is calculated, Morocco payroll provides the statements used to keep the payroll register and prepare returns: the payroll journal, the CNSS statement per employee, the CNSS payment slips and the income tax withheld statement; at year end, the annual salary statement. This article describes each statement, explains how to download it as PDF or Excel, and how deadline reminders work. It is intended for payroll managers, administrators and the accounting firm working with them.

Before you start #

• The Morocco payroll module is installed and open to you (see Getting started with Morocco payroll).
• The Calculate and close the month’s payroll, read the payslips permission at the Access tier is enough to download statements.
• The employer’s numbers (CNSS affiliation number, tax identifier) are entered in Morocco payroll › Employers: they appear at the top of the statements. A missing number is replaced by “(à renseigner)” (to be entered).
• Statements are drawn from the period’s calculated payslips: they only appear once the month has been calculated (see Calculating, closing and publishing the month’s payroll).

Downloading the month’s statements #

1. Open Morocco payroll › Payroll periods, then the month for the employer you want.
2. Below the payslip table, the Monthly statements card lists four statements: Payroll journal, CNSS statement, CNSS payment slips and Income tax withheld.
3. Click PDF or Excel next to the statement you want. The file is downloaded.

Wait until the month is closed before filing: before closing, a new calculation can still change the payslips, and therefore the statements.

The payroll journal #

The payroll journal serves as the payroll register; the statement cites the Moroccan Labour Code (art. 371-372). It has one line per payslip and a totals line, with the columns: employee number, employee, CNSS number, gross, gross taxable, CNSS (social benefits + IPE), AMO, CIMR, professional expenses, net taxable, income tax, net pay, employer contributions and employer cost. The PDF is in A4 landscape and shows its date of issue.

The CNSS statement #

The CNSS statement lists, employee by employee, what you need to enter on Damancom for the month’s return: CNSS number, surname, first name, declared days, actual salary, capped salary, social benefits and IPE (employee and employer shares), family allowances, vocational training tax (TFP), employee AMO and employer AMO.

Declared days are those paid by the payslip: 26 for a full month, otherwise the working days under contract (Monday to Saturday).

This statement supports manual entry: it does not follow the format of the CNSS e-BDS file and cannot be uploaded directly to Damancom.

The CNSS payment slips #

The payment slips summarise, for the employer, the contributions due to the CNSS for the month: one line per benefit, grouped by scheme (general scheme: family allowances, social benefits, vocational training tax; AMO: AMO participation, AMO contribution), with the base, rate and amount. The header shows the affiliation number, the number of employees, the payroll, the capped payroll and the subtotals per scheme.

Income tax withheld #

The income tax withheld statement has one line per employee: employee number, name, CNSS number, dependants, gross taxable, professional expenses, contributions, net taxable and income tax withheld. The total of the income tax column is the amount to declare and pay on SIMPL-IR. The header shows the employer’s tax identifier.

The annual salary statement #

The annual statement sums up, for an employer, the year’s payslips: one line per employee. It is the basis of the 9421 statement; it does not produce the return’s XML file.

1. Open Morocco payroll › Payroll periods and choose the Year at the top right.
2. At the bottom of the screen, in the Salaries card followed by the year, choose the employer.
3. Click PDF or Excel.

The columns: employee number, employee, CNSS number, period covered (first and last month of the year with a payslip), dependants, gross, exempt amounts, gross taxable, professional expenses, contributions, net taxable and income tax withheld. Download it once every month of the year has been closed.

Deadline reminders #

The payroll manager receives reminders, as notifications and by email, before the deadline of each return for the previous month:

• CNSS return due: the month’s return must be filed on Damancom, and the contributions paid, before the set day (the 10th of the following month by default);
• Income tax withheld due: the income tax withheld must be declared and paid on SIMPL-IR before the set day (the last day of the following month by default).

The reminder is sent the set number of days before the deadline (5 by default), and only if there were Moroccan contracts in the month being declared. Its Open the payroll period button takes you to the statements. The dates are set in Settings › Morocco payroll › Deadlines and reminders (see Setting up Morocco payroll); have them confirmed by your accounting firm.

Two other alerts help you keep to the calendar: the month’s contracts missing payroll data, every working day while any remain, and calculated periods not yet closed, every working day from the 5th of the following month.

Good to know #

• Statements are produced in French, whatever your interface language.
• Each statement download is recorded in the sensitive access log.
• Morocco payroll does not send anything to the CNSS or the tax authority: filings and payments are made on Damancom and SIMPL-IR.
• Statements use the rate schedule that calculated each payslip; a closed payslip no longer changes, even if the schedule changes later.

Frequently asked questions #

Can I import the CNSS statement directly into Damancom? #

No. The CNSS statement supports entering the return manually; it does not follow the e-BDS file format.

I can’t see the Monthly statements card. #

The period has no payslip yet. Calculate the month: the card appears as soon as there is at least one payslip.

The header shows “(à renseigner)” instead of a number. #

The employer’s number is empty. Enter it in Morocco payroll › Employers, then download the statement again.