Payroll Management and Salary Breakdown Guide
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ScribdTranslationsPayroll Management and Salary Breakdown Guide
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ScribdTranslationsPAYROLL MANAGEMENT
Personnel costs generally represent an important element in the significance of expenses.
of operating the E/SE. They include on one hand the payments made to social organizations (CNSS,
CIMR).
I. Salaries:
The salary is a payment for work following a contract between an employee and an employer.
The employee does not receive the full gross salary (total gross salary), various income sources are
Effects are made during each pay. The salary does not represent the remuneration effectively paid to the employee.
Net salary to be paid = gross salary global - deductions
1. Global gross salary element (SBG):
The gross salary (GS) is composed of the following elements:
SBG = SB + HS + prime + compensation + benefit
NB:
One should not include the family allowances in the calculation of the SBG, nor should they...
does not appear on the pay slip. Recently, the CNSS proceeded with the direct payment of this allowance.
the employee's pay slip.
The CNSS transfers family allowances for dependent children (300 dh) to employees via bank transfer.
for each of the first three children 50 dirhams and for each of the following three children within the limit of 6 children.
a. Base salary (BS):
The base salary can be flat (fixed by a work contract), or calculated by piece produced or by
application of an AI to the number of hours worked.
×
SB = number of normal hours normal hourly rate
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b. Overtime (OT):
The hours worked beyond the legal weekly working hours that are fixed
currently at 44 hours per week.
HS = Number of extra hours×additional hourly rate
× (1 + surcharge rate)
Additional hourly rate = normal hourly rate
The remuneration for overtime hours:
overtime surcharge rate
normal days days off/ public holidays
non-agricultural activities 6h – 21h 25% 50%
21h – 6h 50% 100%
agricultural activities 5h – 20h 25% 50%
20h - 5h 50% 100%
c. Primes :
These are salary increases granted by the employer to their employees as a form of aid and motivation.
Example: seniority bonus, attendance bonus, presence bonus, performance bonus, risk bonus, marriage bonus,
birth,…
Note: the mandatory seniority bonus, the other optional bonuses.
Seniority bonus = (base salary + overtime) ×rate
Calculation scale for the seniority bonus
seniority rate
less than 2 years 0%
more than 2 years 5%
more than 5 years 10%
more than 12 years 15%
more than 20 years 20%
over 25 years 25%
d. Indemnities:
These are sums of money awarded to an employee in compensation for damage.
certain expenses, or to account for the value of the services rendered. (The compensation paid to the employee)
justified expenses incurred in the performance of the function or employment
compensation for transport, relocation, basket, license, dirt, wear and tear
vêiemenis,...
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Advantage:
These are personal expense allowances for the employee covered in whole or in part by
the employer. They can be in cash or in kind:
Natures :logemeni, voiiure, iéléphone, chauffeur, jardinier,…
Funds: medical expenses and hospitalization, school fees for the children of staff, water,
éleciriciié, the achievements of play on the occasion of the celebration,…
2. Retention elements:
a. Withholding of a fiscal nature:
The salary tax is the tax on income that employees are liable for based on their remuneration.
withheld at source monthly by the employer and paid to the tax collector.
The calculation of the salary tax requires passing through the following steps:
Step 1: Determination of the SBG:
SBG = Base salary + Overtime + Bonuses + Allowances + Benefits
Step 2: Determination of the taxable gross salary (TGS):
SBI = SBG - Exempted Elements
The exempt elements are justified allowances given to the employee to compensate for certain expenses.
engaged in the exercise of function or employment:
transport allowance:
Urban perimeter: capped at 500 DH/month.
Perimeter outside the urban area: capped at 750 DH/month.
travel allowance.
representation allowance (CEO, Managing Director, CFO, HR Director,...) should not exceed 10% of base salary.
stain indemnity: should not exceed 200 DH/month.
Wear and tear allowance for clothing: should not exceed 100 DH/month.
3rd step: Determination of taxable net salary (SNI):
SNI = SBI - Eléments Déductbles
The deductible elements are:
1- Professional expenses:
FP = (SBI – Avantages)×20% ceiling: 2500 DH
2- Social contributions to the CNSS:
Contributions to the CNSS ×= SBI 4.48% plafond = 268.8 DH
3- Cotsatons at the AMO:
Cotations at the AMO = SBI×2.26% without a ceiling
4- Contributions to other social organizations: (CIMR, Insurance, Mutual...)
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5- Repayment of loans (Principal and interest):
Conspiracy in view of the acquisition or construction of housing:
The value of the principal and the interest at the obtained loan for the acquisition of an economic housing.
(the main residence). It is considered economically the housing whose area does not exceed
mprice of selling excluding tax does not exceed the value of 250,000 DH excluding tax.
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In the case of a non-economic housing but intended for the main residence of the employee, only the
Ineri's are deductible. Ceiling = 10% of the SBI.
4th step: Determination of gross income:
× rate - amount to deduct
IR brut = GNI
income brackets (in DH) rate amount to deduct
0 - 2500 0% 0
2501 - 4166.67 10% 250
4166,68 - 5000 20% 666,67
5001 - 6666.67 30% 1166.67
6666.68 - 15000 34% 1433.33
more than 15000 38% 2033.33
5th step: Calculation of the net IR:
Net income = Gross income - Tax deductions
The deductions for dependent family members are generally set at 30 dirhams per
per person per month with a ceiling of 180 dirhams within the limit of 6 people.
Per dependent, it is necessary to understand:
The spouse whether or not they engage in a lucrative activity.
Legitimate or legally adopted children under the age of 27 and without age limit
when they are infirm.
To benefit from this deduction, the child must not have an annual gross income exceeding the
exempted from the tax calculation scale (30,000 dh).
b. Social deductions:
Contributions to the CNSS: They are set at 4.48% of the salaryimposable income (SBI) capped at 6,000 dirhams per
my monthly salary is a maximum of 268.8 dh.
Contribution to AMO: It is set at 2.26% of the taxable salary without a ceiling.
Contributions to other social organizations: They are optional and fall under provisions
contributions: the contribution to the CIMR is the contribution to social welfare organizations (mutual,
assurance,...).
c. Personal data retention:
Advances: These are payments made to the employee before the payroll deadline.
Oppositions: These are amounts seized and paid to the employee's creditors.
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3. Payroll Bulletin:
The pay bulletin is a monthly document (or according to the payroll frequency) that summarizes a certain
number of information related to work and employee remuneration: working time and overtime hours
individual effects, elements and monthly salary details (base and various bonuses), details of costs
salary social contributions, indemnities, taxable wages to be paid, accumulations over the calendar year
leave (accrued rights, leave taken, balance). This document must be kept by the employee indefinitely.
Company name
Name and surname Family situation Deductible name Monthly salary
Date of birth Date of hire qualification Bulletin No.
Labels base Rate gains revenues
the elements of SBG - - - -
CNSS - - - -
I LOVE - - - -
CIMR - - - -
IR N - - - -
Advance - - - -
opposition - -
Total - - - -
Net salary to be paid - -
II. Employer social charges:
Mandatory social cotsatons:
Element calculation ceiling
Family allowance 6.4% -
Social performance in CT 1.05%
8.98% SBG ¿ 6,000 DH
Social prestaton in LT 7.93%
mandatory health insurance -
Cotsaton AMO 2.26%
Participation AMO 1.85%
Professional training tax 1.6% -
Total -
2. Optional social benefits:
The employer can agree to cover other social costs such as:
The contributions to the Moroccan professional retirement fund (CIMR).
The mats are for the meek.
The costs of group insurance.
Allocations for social works.
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III. Accounting Entry:
1. Recording the net salary:
Date
61711 Appointments and salaries SBI
61713 Various indemnities and advantages IND
3431 Advances and support for the staff Advances
4434 Oppositions on salary Oppositions
44525 Eiai, IR I.R net
4441 CNSS CNSS
4443 Retirement fund CIMR
4445 Muffles I love
4432 Remuneration due to staff Net salary
Following the payslip
2. Recording of employer contributions:
Date
61741 Social security contributions CNSS
61742 Returns to the cashier CIMR
61743 Cotsatons to the muiuelles I love
4441 CNSS CNSS
4443 Railway boxes CIMR
4445 Muiuelles I love
Recording of employer contributions
3. Recording of payment:
Date
4434 Social security oppositions Opposition
44525 Eiai, IR IR net
4432 Remunerations due to the staff Net salary
4441 CNSS S+P
4443 Railway boxes S+P
4445 Muiuelles S+P
5141 Banks Total
Check no........
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