Family allowances (allocations familiales) are a benefit paid by the CNSS (National Social Security Fund) to private-sector employees for each dependent child. In 2026, the allowance is MAD 300 per month for each of the first 3 children and MAD 100 per month for children 4 to 6, up to a maximum of 6 children. This guide covers amounts, eligibility, funding, and how to apply.
Allowance amounts in 2026
| Number of children | Monthly allowance | Annual allowance |
|---|---|---|
| 1 child | MAD 300 | MAD 3,600 |
| 2 children | MAD 600 | MAD 7,200 |
| 3 children | MAD 900 | MAD 10,800 |
| 4 children | MAD 1,000 | MAD 12,000 |
| 5 children | MAD 1,100 | MAD 13,200 |
| 6 children (max) | MAD 1,200 | MAD 14,400 |
The rate for children 4 to 6 was raised from MAD 36 to MAD 100 per month by government decree (October 2025), retroactive to 1 January 2023. No additional allowance is paid beyond 6 children.
Worked example
A worker with 3 children receives MAD 900/month (3 × 300). With 5 children, the total is MAD 1,100/month (3 × 300 + 2 × 100). These allowances are not taxable and are paid on top of the gross salary – which matters a lot at the minimum wage (SMIG) level. See how they fit into a full payslip in our gross vs net salary guide.
Eligibility conditions
To receive family allowances, the employee must:
- Be registered with CNSS and declared by their employer.
- Prove 108 days of work in the 6 months preceding the application.
- Have dependent children meeting the age criteria below.
Age limits for qualifying children
| Child's situation | Age limit |
|---|---|
| No special condition | 12 years |
| In school or apprenticeship | 18 years |
| Higher education student | 25 years |
| Child with a disability | No age limit |
Who funds the allowances?
Family allowances are financed by an employer contribution: the employer pays 6.40% of gross salary to CNSS, which distributes the funds as allowances. The employee does not contribute directly to this benefit – it is funded entirely by the employer and administered by the CNSS.
How to apply
- Complete the dedicated CNSS family allowance form.
- Attach birth certificates for all children and school certificates (where applicable).
- Submit the file to the CNSS branch covering your employer, or through the damancom.ma portal.
Allowances are paid directly to the employee (or to the employer for redistribution, depending on the collective agreement).
FAQ
Are family allowances taxable?
No – they are paid on top of gross salary and are not subject to IR.
What is the maximum number of children covered?
6 children. Beyond that, no additional allowance is paid.
Do self-employed / auto-entrepreneurs receive them?
Family allowances are tied to CNSS-affiliated salaried employment. Auto-entrepreneurs have their own social-coverage rules – check your status with CNSS.
Sources
- Caisse Nationale de Sécurité Sociale (CNSS) – cnss.ma
- Portail damancom – damancom.ma
- Ministère de l'Économie et des Finances – finances.gov.ma
Disclaimer
This article is for general information only. Amounts and conditions may change. Verify current rules with CNSS or your employer.
Salah-eddine covers personal income tax, salary calculations, and social security in Morocco. His goal is to make complex tax brackets and pay-slip deductions understandable for every Moroccan employee.
