Manager status in Morocco in 2026: salaried or non-salaried?
In Morocco, the manager's status depends above all on the distribution of the share capital: the minority or equal-share manager of a SARL can be an employee and affiliated with the CNSS general scheme (27.83% contributions in 2026), whereas the majority manager or the sole partner, lacking a relationship of subordination, in principle falls under the schemes for non-salaried workers (travailleurs non salariés). In both cases, the remuneration of a SARL manager is subject to income tax (IR) in the employment income category (wages and salaries), with withholding at source by the company.
The essentials in 5 points
In shortThe director can be an employee (corporate office and, where applicable, employment contract) or a non-salaried manager (corporate office only)
Minority or equal-share manager of a SARL: can be an employee and affiliated with the CNSS general scheme (21.09% employer + 6.74% employee = 27.83%)
Majority manager or sole partner: no relationship of subordination; in principle falls under AMO for the self-employed (Law 98-15) and the pension scheme (Law 99-15), to be checked with the CNSS
Taxation: remuneration of the SARL manager subject to IR as employment income, with withholding at source
The choice depends on the desired social protection, the cost and the governance of the company
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified legal expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
The director of a commercial company can therefore be an employee of their company (CNSS general scheme) or a non-salaried manager (gérant non-salarié, remunerated solely for their corporate office). The applicable texts are the Labour Code (Code du Travail, Law 65-99), Dahir 1-72-184 on social security, Law 98-15 (AMO for the self-employed), Law 99-15 (pension scheme) and the CGI 2026.
What is the difference between a corporate office and an employment contract?
The corporate office (mandat social) (management of a SARL, chairmanship of an SAS, directorship of an SA) results from the articles of association and the decisions of the partners or shareholders (Law 5-96 for the SARL, Law 17-95 for the SA, Law 5-96 as amended and supplemented by Law 19-20 for the SAS). Its remuneration is set by the articles of association (see drafting the articles of association of a company in Morocco) or by a decision of the partners.
An employment contract may be added to the corporate office when the director performs, in addition to their management duties, distinct technical duties under a relationship of subordination (for example, a manager who is also a salaried technical director). This combination is only credible if the director does not alone control the company's decisions. The choice and drafting of the contract are detailed in the employment contract in Morocco: permanent (CDI), fixed-term (CDD) and probationary period.
Which status applies to the manager's situation?
| Case | Social security scheme | Framework |
|---|---|---|
| Minority, equal-share or non-partner manager of a SARL, remunerated | Employee: CNSS general scheme | Dahir 1-72-184; Law 65-00 (AMO) |
| Majority manager of a SARL | Non-salaried in principle (no subordination): schemes for non-salaried workers, to be checked with the CNSS | Law 98-15 (AMO), Law 99-15 (pensions) |
| Sole partner-manager of a SARL AU | Non-salaried in principle, like the majority manager | Law 98-15, Law 99-15 |
| Remunerated chairman of an SAS / single-shareholder SAS | Variable depending on the articles of association and the factual situation | To be analysed case by case |
| SA director receiving directors' fees (jetons de présence) only | No automatic attachment to the employee scheme | To be analysed case by case |
In all cases, the remuneration of a SARL manager is subject to IR in the employment income category (Article 56 of the CGI).
What is the status of the non-salaried manager?
Law 98-15 (AMO for the self-employed) and Law 99-15 (pension scheme for non-salaried workers), implemented as part of the generalization of social protection, organize the coverage of self-employed workers (indépendants) with the CNSS. These schemes apply to the categories of non-salaried workers designated by decree.
Contributions
The contributions of non-salaried workers due to the CNSS are calculated on a flat-rate income set by professional category, in accordance with the implementing decrees. They give entitlement to:
- AMO for the self-employed (Law 98-15)
- The pension scheme for the self-employed (Law 99-15)
The attachment of a majority manager to one of these categories is not automatic: it is advisable to check with the CNSS which scheme applies to their situation (category, reference income) before ending any other coverage.
When can the manager be an employee?
A minority, equal-share or non-partner manager can be affiliated with the CNSS general scheme in respect of their remuneration. If they also hold an employment contract, this requires:
- A written employment contract separate from the corporate office
- Technical duties distinct from the management duties
- A genuine relationship of subordination: reporting, supervision, disciplinary sanctions
- Separate remuneration corresponding to the salaried duties
Contributions
In 2026, the salaried manager contributes to the CNSS general scheme (Dahir 1-72-184):
- 21.09% payable by the company
- 6.74% payable by the manager
- i.e. 27.83% in total
- with a monthly ceiling of 6,000 MAD for social benefits
They benefit from the same coverage as other employees (family benefits, short-term, long-term, AMO, job loss allowance). The detailed calculation of these charges is set out in the guide to the cost of an employee in Morocco (CNSS and AMO).
How do you choose between salaried and non-salaried manager?
| Criterion | Salaried manager | Non-salaried manager |
|---|---|---|
| Relationship of subordination | Required for an employment contract (technical duties) | Not required |
| Contributions | General scheme (27.83% in total) | Schemes for non-salaried workers (Law 98-15, Law 99-15), on flat-rate income |
| Social protection | Extensive (general scheme) | Self-employed coverage (AMO, pension) |
| Taxation | IR on employment income (withholding at source) | IR on employment income (withholding at source) |
| Suitable form | Minority or equal-share manager of a SARL, SA, SAS with technical duties | SARL AU, majority manager |
The partner-manager can also be remunerated through dividends: these do not bear social security contributions but are subject to a withholding tax of 11.25% in 2026 (10% from 2027), after IS (see the taxation of dividends in Morocco).
What are the risks of reclassification of the status?
An incorrect classification may be challenged by the CNSS, the DGI or the courts. Reclassification may result in:
- The retroactive recovery of the contributions due (or the refusal of benefits)
- Penalties and surcharges
- A revision of the IR assessment
It is therefore essential to:
- Clearly document the technical duties distinct from the corporate office
- Draw up an employment contract with genuine working hours, remuneration and relationship of subordination
- Have the partners' meeting approve the manager's remuneration and the agreements between the company and the director
How does Charikaty help you choose the manager's status?
Charikaty is a private Moroccan legal-tech platform specializing in company formation and compliance. Here is what you need to set the manager's status: a distribution of the share capital consistent with the desired social security status, articles of association and a decision on the manager's remuneration, then the correct attachment to the CNSS. With Charikaty, the articles of association, the remuneration decision and the CNSS affiliation application are prepared online. With our online SARL formation service, we help you choose the form and the distribution of the share capital suited to the desired social security status, we draft the articles of association and the decision on the manager's remuneration, and we file online the application for the company's affiliation with the CNSS as part of the formation. More than 250 companies have already been set up with Charikaty. For payroll and returns, we refer you to partner chartered accountants.
FAQ: Manager status in Morocco
Can the sole manager of a SARL AU be an employee?
With difficulty: for the sole partner-manager of a SARL AU, the absence of any other partner makes the relationship of subordination almost impossible to establish. They are in practice non-salaried and fall under the schemes for non-salaried workers, to be checked with the CNSS.
Does a non-salaried manager benefit from AMO?
A non-salaried manager can benefit from AMO under Law 98-15 when their situation falls within a category covered by decree, according to the scale for that category. Check with the CNSS which scheme applies to them.
How much are the CNSS contributions of a salaried manager?
The CNSS contributions of a salaried manager amount to 27.83% in total in 2026 (21.09% employer + 6.74% employee), with a monthly ceiling of 6,000 MAD for social benefits.
Can a corporate office be combined with an employment contract?
Yes, the manager can combine their corporate office with an employment contract provided there is a genuine relationship of subordination for technical duties distinct from the management duties, which in practice excludes the majority manager.
How is the remuneration of an SAS chairman classified?
The remuneration of an SAS chairman depends on the articles of association and the arrangements: it may be remuneration for the corporate office or a salary if a valid employment contract exists for technical duties. In both cases, it is subject to IR.
Is the term "TNS" used officially in Morocco?
No, "TNS" is a French concept: Moroccan law speaks of non-salaried workers (travailleurs non salariés) and self-employed workers (indépendants), covered by Law 98-15 and Law 99-15. The expression "non-salaried manager" (gérant non-salarié) refers to a director remunerated without an employment contract.
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