Self-employed workers: Deductible social security charges
Tere is a little measure that will certainly please self-employed workers and freelancers. As of next year, they will be able to deduct social security contributions for compulsory health insurance (AMO) and pensions. The provision specifically concerns non-salaried workers subject to income tax under the real or simplified net income regime.
«Currently, sums deducted by the owner of a sole proprietorship from his or her accounts as remuneration for one’s work are not considered as expenses deductible from the taxable base for professional income tax, including expenses relating to one’s social security contributions», explains the Ministry of Finance in the note presenting the Finance Law.
This provision, which would cost around 90 million Dirhams (USD 9 million), should ensure fairness for all taxpayers. The right to deduct social security contributions already applies to other categories. In any case, this provision is in line with the national strategy to generalize social coverage.
The year 2023 was marked by the completion of the body of laws relating to the generalization of compulsory health insurance (AMO). This was the case with the enactment of Law no. 60-22 on the AMO scheme for people who are able to pay their contributions and are not engaged in any paid or unpaid activity, setting out in particular the conditions for registration with the scheme and the methods of financing it. The same applies to the draft decree on basic AMO for people unable to pay their contributions, known as «AMO Tadamon». The year was also marked by the publication of a decree extending the deadline for submitting applications to continue to benefit from the AMO Tadamon scheme, essentially by persons subject to the AMO TNS scheme, to November 30, 2023. In the case of the AMO TNS scheme in particular, measures have been taken to address the problems posed by the collection of contributions, through the publication of a decree setting out the model agreements to be concluded between the National Social Security Fund (CNSS) and public institutions or legal entities for the delegation of the collection of contributions. Similarly, a bill amending law no. 98-15 of June 25, 2017 on the AMO TNS scheme is in the approval circuit. The aim is to institutionalize the conditionality of the granting of public aid and subsidies for the benefit of individuals and legal entities subject to the AMO-TNS scheme, through regularity in the payment of contributions and introduce a waiting period of three months for Non-Salaried Workers (TNSs) who settle their situation after a period of non-payment exceeding 6 months.
Khadija MASMOUDI
