CIMR in Morocco: what is the supplementary pension?

Last updated: January 2026

CIMR (Moroccan Interprofessional Retirement Fund) is an optional supplementary pension scheme, separate from CNSS, that some companies offer their employees.

CIMR vs CNSS: what's the difference?

CNSS manages the mandatory basic pension, capped at 6,000 MAD of monthly salary. CIMR is an optional supplementary scheme added on top, generally calculated on the full gross salary, with no cap — the company freely chooses whether to join, and sets the contribution rate with the provider.

How is the CIMR contribution calculated?

There is no single rate set by law: each company negotiates its own contribution rate (often around 3% to 6% on the employee side, and an equal or higher rate on the employer side), which is then deducted from gross salary, with no CNSS-style cap.

Why does a company offer CIMR?

CIMR allows building a more comfortable supplementary pension than the CNSS pension alone, often seen as an attractive benefit to attract and retain employees.