If you are hiring in Morocco through an employer of record, or you are a remote worker based in Casablanca or Marrakech, sooner or later someone says "and there is CIMR on top". CIMR Morocco is the supplementary pension scheme that tops up the state pension for better-paid employees. This guide explains how it works, what it costs, and who actually gets it, including freelancers and workers hired through an EOR.
What is CIMR in Morocco?
CIMR (Caisse Interprofessionnelle Marocaine de Retraite) is a supplementary pension scheme. It sits on top of the mandatory CNSS pension, runs on a points system, and in the usual case a worker joins it only because the employer is a member. It exists to close part of the gap between your final salary and what CNSS pays.
How does CIMR work?
CIMR has existed since 1949 and presents itself today as a mutual retirement company governed by Law 64-12. Its range includes CIMR Al Kamil and CIMR Al Mounassib for member companies, plus Al Moustakbal for individuals and for companies that are not members.
Here is the mechanism. Every month, a contribution is taken from gross salary (the employee share) and topped up by the employer (the employer share). Those amounts are converted into points using a reference salary that is adjusted each year. At retirement, your accumulated points become a lifetime pension.
According to practical retirement guides published in the Moroccan press, there are two ways to take it. One is a pure annuity based on all the points you earned. The other is a mixed option: a lump sum worth half of the contributions, plus a pension based on the remaining half of the points.
CIMR does not replace CNSS. You pay into both, and you file two separate pension claims when the time comes, with no automatic coordination between the two bodies.
CIMR describes its scheme as an optional complement to the basic pension, built on points and on employer membership (source: CIMR official website and the TelQuel retirement guide, 2024).
How does CIMR differ from the CNSS pension?
CNSS is the mandatory foundation for private-sector employees. Its basic pension requires at least 3,240 days of contributions (roughly nine years) and, as a general rule, retirement at 60. More importantly, the long-term benefits branch only counts salary up to a ceiling of MAD 6,000 per month, which mechanically caps the pension.
That ceiling is exactly why CIMR matters. A manager earning MAD 25,000 gross sees CNSS ignore more than three quarters of the salary when calculating the pension. CIMR contributes on a much wider base in principle, sometimes with no ceiling at all, depending on the company agreement.
| Criterion | CNSS | CIMR |
|---|---|---|
| Nature | Mandatory basic scheme | Optional supplementary scheme |
| Enrolment | Automatic for any declared employee | Through an affiliated employer |
| Salary ceiling | MAD 6,000 per month (long-term branch) | None, or a ceiling set by agreement |
| Duration condition | 3,240 days minimum | Depends on the membership contract |
| Retirement age | 60 | 60, with a reduction if earlier and an increase if deferred (up to 65) |
Taken together, the two schemes stack: CNSS provides the floor, and CIMR lifts retirement income for higher salaries.
A caveat on this table: it simplifies. Each company negotiates its own terms with CIMR, and only the signed contract settles the question.
According to CNSS rules, the basic pension needs 3,240 days of contributions and counts salary only up to MAD 6,000 per month (source: CNSS and retirement guides, 2024 to 2026).
How much do you pay into CIMR?
There is no single rate. Specialist guides put contributions most often between 3% and 7% of gross salary, with the split between employer and employee set by the company. Many employers carry the larger share, sometimes around 70%.
A worked example, for illustration only. Salma, a developer employed by an agency in Casablanca, earns MAD 18,000 gross per month. Her employer negotiated a 5% rate. Total contributions reach MAD 900 a month, roughly MAD 630 paid by the employer and MAD 270 withheld from Salma's salary. Over a year, MAD 10,800 is converted into points.
Look at the payslip. You should see a "CIMR" or "supplementary pension" line, separate from the CNSS and AMO lines. If it is missing although your contract mentions it, ask payroll. Our guide to reading a Moroccan payslip goes through each line.
One note of caution: rates differ between sources and between companies. Always confirm with the employer or CIMR before making a financial decision.
CIMR contributions generally fall between 3% and 7% of gross salary, shared between employer and employee under the company agreement (source: retirement and payroll-cost guides, 2026).
Who can get CIMR?
In the standard case you get it because your employer is a member. Managers are usually enrolled automatically, supervisory staff depend on the company agreement, and clerical or manual staff are rarely covered. An employer based in Morocco with at least three employees can join, for all staff or for a homogeneous category.
This is why it matters in hiring negotiations. Two offers at MAD 20,000 gross are not equal if one includes CIMR with a generous employer share. Over twenty years, the gap in pension runs to tens of thousands of dirhams. And some employers promise "a supplementary pension" without saying whether it is CIMR or an ordinary insurance product, so ask in writing.
For a foreign company building a Moroccan team, the practical point is retention. Senior engineers and finance managers in Casablanca routinely compare pension packages, and a clear supplementary scheme can tip a decision that salary alone does not. It costs the employer a few percentage points of payroll, which is often cheaper than a raise of the same perceived value, and it signals that the role is meant to last.
What happens if you leave? Points you have already earned do not vanish. They stay registered in your name and count toward the pension, even if you stop contributing. Keep that in mind when changing jobs, especially if the new role offers no membership.
For a typical employee, membership runs through the employer: no individual enrolment in the standard route, but earned points are kept when you leave (source: CIMR; TelQuel retirement guide).
Freelancers, self-employed workers, EOR and umbrella hires: where does CIMR fit?
A self-employed worker has no employer, so no company membership. CIMR does offer a product for individuals, Al Moustakbal individuel, which lets you build a pension through personal payments. Exact conditions (amounts, age, exit options) must be requested from CIMR directly, since they change over time.
Take Karim, a graphic designer registered as self-employed in Rabat, billing about MAD 12,000 a month. His pension cover rests on the modest self-employed CNSS contribution; our article on retirement for self-employed workers shows what he can realistically expect. An individual product can top that up, provided his cash flow is steady.
Umbrella arrangements change the picture. A contractor placed through an umbrella company is an employee of that company and pays CNSS like any other employee. CIMR is not automatic: it depends on whether the umbrella company is a member. Before signing, ask in writing whether it joins CIMR and at what rate. Our comparison of umbrella company versus EOR in Morocco helps you frame the right questions, and the take-home pay simulation shows where contributions land.
A word to foreign companies: an employer of record hires a Moroccan worker under a Moroccan employment contract. The EOR can include a supplementary pension in the package, but the law does not oblige it to. Again, it is negotiable, and worth writing into the offer letter if you want to compete for senior talent.
A freelancer can build a supplement through CIMR's individual offer, while an umbrella or EOR employee depends on the employer's membership (source: CIMR website, Al Moustakbal offer).
How do you decide between CIMR, other savings, or nothing?
No product wins in every case. CIMR suits someone who stays salaried for a long time in an affiliated company, because points build over a long period. It suits a freelancer with fluctuating income less well, since regular payments can hurt in lean months.
Three questions help. How stable is your income over the next five years? How much of your salary sits above the MAD 6,000 CNSS ceiling? And how long do you plan to work? The more your pay exceeds the ceiling, the more sense a supplement makes.
Compare at least two written offers before committing, ask for a pension projection at 60, and have the exit conditions reviewed by an accountant. Also watch tax treatment: whether contributions are deductible depends on the legal framework in force, to be confirmed each year.
Check three documents next: your employment contract, your latest payslip, and the points statement CIMR can provide. With those three pieces, you will know exactly where you stand.
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