Si vous cherchez encore un "bordereau vierge papier", il est temps de considérer l'évolution. Depuis quelques années, la CNSS incite fortement les employeurs à utiliser la télé-déclaration (plateforme "Déclarer et Payer en Ligne" ou "I'otelier").
Avantages de la version numérique :
Inconvénient de la version papier (votre bordereau vierge) :
Conclusion pratique : Pour les très petites structures (moins de 3 salariés), le bordereau papier vierge PDF peut suffire. Pour toute autre entreprise, passez impérativement à la télé-déclaration.
Assume you have the current blank PDF. Follow this process:
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.
You must file a “Bordereau d’Annulation et de Régularisation” (cancellation & adjustment slip) – also available as a blank PDF on the CNSS site.