Key Facts
CNSS EE | 4.48% (pension+family allowances) |
AMO Health EE | 2.26% (assurance maladie obligatoire) |
CNSS ER | 8.98% pension |
AMO ER | 4.11% + 1.6% professional training |
IGR Income Tax | Progressive 0–38% |
CIMR | Retraite complémentaire (occupational pension) |
Key Config Points
- CNSS family allowances: CNSS pays directly to families; employer monthly declaration triggers
- AMO: health insurance mandatory since 2002; CNSS administers for private sector
- IGR withholding: employer deducts monthly; annual reconciliation via DAS return
- DAS (Déclaration Annuelle des Salaires): by January 31 to CNSS
- Professional training levy: 1.6% ER to OFPPT (training authority)
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PYMA_MA_SAP_ECP_Complete_Guide.pptx — 50 slides