Each row represents one employee:
| Column | Content | |--------|---------| | 1 | CNSS registration number of employee | | 2 | Full name | | 3 | Gross monthly salary (plafonné or non-plafonné) | | 4 | Amount subject to AMO (medical insurance) | | 5 | Contribution for social security (CNSS branch) – employee share | | 6 | Contribution for social security – employer share | | 7 | AMO employee share | | 8 | AMO employer share | | 9 | Professional training tax (employer only) | | 10 | Solidarity tax (if applicable) | | 11 | Total contribution for employee |
The CNSS is pushing for full digitalization. Since 2021, companies with more than 10 employees must use the DARSSA online declaration. However, even these companies sometimes need the blank PDF:
For micro-enterprises (under 10 employees), the paper bordereau remains fully legal and widely used, especially in rural areas or traditional sectors.
The Bordereau de Paiement is not just a receipt; it is the primary document used to reconcile an employer’s payments with the National Social Security Fund (Caisse Nationale de Sécurité Sociale - CNSS). It details the amount owed for family benefits, social allocations, and the specific contributions for every employee listed in the accompanying Déclaration Unique. bordereau de paiement cnss vierge pdf
For decades, the "bordereau vierge" was a staple in every office cabinet. It was the physical manifest of a company’s social responsibility—a sheet to be filled out in triplicate, stamped, and presented at the bank or post office.
La gestion de la paie et des cotisations sociales est une obligation légale pour tout employeur au Maroc. Au cœur de ce processus se trouve le Bordereau de Paiement CNSS. Pour de nombreux chefs d’entreprise et responsables RH, trouver un document "vierge" (c'est-à-dire non pré-rempli) au format PDF est une étape cruciale pour déclarer et payer correctement les cotisations sociales.
Dans cet article, nous allons explorer en profondeur ce qu'est ce bordereau, comment obtenir un modèle vierge en PDF, comment le remplir correctement, et quelles sont les alternatives modernes (comme la télé-déclaration) pour éviter les erreurs.
Titre: Bordereau de paiement CNSS — Période : __________ Employeur — N° CNSS : __________ | Raison sociale : __________ | Adresse : __________ Tableau : N° | Matricule | Nom et prénom | Salaire brut | Assiette CNSS | % Sal. | Montant Sal. | % Emp. | Montant Emp. (ajouter lignes selon besoin) Totaux : Assiette totale = _____ | Total salarié = _____ | Total employeur = _____ | Total à payer = _____ Mode de paiement : __________ — Réf : __________ Signature et cachet : __________ — Date : __________ Each row represents one employee: | Column |
Before you fill out any “bordereau de paiement CNSS vierge PDF,” you must understand the current contribution rates (updated for 2025). These rates are split between the employer and the employee.
| Branch | Employer Share | Employee Share | Total | Salary Cap (per month) | | :--- | :--- | :--- | :--- | :--- | | Social Allocations (Family Allowances) | 6.40% | 0% | 6.40% | MAD 6,000 | | Social Solidarity | 1.00% | 0% | 1.00% | No cap (on total payroll) | | AMO (Sickness/Maternity) | 4.11% | 2.26% | 6.37% | No cap (on total gross salary) | | AT/MP (Work Accidents) | 0.40% – 4.00%* | 0% | Variable | No cap | | TIMSHEL (Voluntary complementary) | 0.55% | 0.33% | 0.88% | No cap |
*The AT/MP rate depends on the risk level of your company’s activity.
Important: Since 2023, the salary cap for Family Allowances remains at 6,000 MAD per month per employee. However, AMO and AT/MP have no salary cap. The Bordereau de Paiement is not just a
Avoid random download sites. Using an incorrect form (e.g., with old rates) can lead to calculation errors and penalties.
| Legal Text | Requirement | |------------|--------------| | Law No. 65-00 (Social Security Code) | Mandates monthly declaration of wages and contributions by the last day of the month following the paid period. | | Decree No. 2-04-351 | Specifies the form and content of the bordereau. | | CNSS Circulars | Regularly update contribution rates (e.g., AMO rate changes, minimum wage bases). |
Deadline: The bordereau and payment are due by the last day of the month following the month of work. For example, January’s contributions are due by February 28/29.
Penalties for Late or Incorrect Filing:
Using a correct, complete blank PDF avoids these pitfalls.