This is a question we’ve been asked: as the manager of a company (SARL AU in this case) is it possible to have social protection?
Short answer: yes, of course.
More detailed answer: whether employed or self-employed, company managers are now obliged to register with the CNSS.
For salaried company managers: it’s simple
As far as the CNSS is concerned, salaried company managers are entitled to the same insurance, sickness and retirement benefits as any other salaried employee. And, of course, you have every right to take on a salaried position.
You can also join a Moroccan complementary health insurance scheme (Axa, Sanlam, etc.).
The gérant de société majoritaire peut se salarier avec un simple contrat de travail, which will not be a C.T.E., because the Moroccan administration, in this case, does not distinguish between the legal entity and the natural person and considers that you cannot sign a contract with yourself.
The case of the non-salaried manager: it’s coming soon
Non-salaried company managers are included in the list of “Self-employed workers” for whom membership of the CNSS is compulsory, unless they are already covered by a basic health insurance scheme (e.g. employees elsewhere, pensioners, etc.) as “self-employed company managers subject to law 5.96”, i.e. the 1997 law on general partnerships, limited partnerships or partnerships limited by shares, joint ventures and limited liability companies (SARLs), whether conventional or with a single shareholder.
His contributions will then be calculated on a flat-rate basis.
Except that… as is often the case in Morocco, things are dragging on a bit, and his case does not appear in the detailed list of professions, which also includes the flat-rate basis.
So, in the absence of a flat-rate base, and pending a new decree, if the self-employed manager is not subject to the Contribution Professionnelle Unique, he will have to fend for himself like a big man, by joining a mutual insurance company for the first dirham and a retirement savings plan.
But that will come…. Inch Allah!
What about unemployment insurance?
Unemployment insurance contributions, or Indemnité de Perte d'Emploi (IPE), are therefore also collected for salaried managers, who can theoretically receive them, provided that their loss of employment is involuntary: it must therefore be the result of a decision by the shareholders, or of circumstances beyond their control (bankruptcy, for example).
In this case, the manager may also receive compensation, limited to the minimum wage, for a period of 6 months.
Extension of social security cover
Ten years on, this post has been completely rewritten to take account, among other things, of the extension of CNSS, which is now theoretically compulsory for all company managers, whether employed or self-employed, but in practice only for certain self-employed managers (liberal professions or CPU taxpayers).
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