Social Security contributions: Generalized electronic filing and electronic payment
E-filing and online payment of Social Security contributions have become compulsory since March. The obligation concerns all members of the general scheme regardless of the number of employees. Latecomers can register via the Damancom web portal without having to go to the branches of the Social Security (CNSS).
The law providing for this generalization was published in 2019 and the implementation had to wait for the publication of decree 2.19.718 of March 03, 2020. The law was carried out gradually over 24 months, giving small businesses the time necessary to prepare for it and to organize. The decree distinguishes between old CNSS affiliates and new ones.
Companies which were registered with the Social Security before the publication of the decree and which had declared their employees during the 12 months preceding the date of its enactment have benefited from a specific time period for the implementation of the new rules. This time period depended on the number of employees. The companies with an average of 5 or more employees switched to online filing and online payment within 6 months. 12 months were granted to companies with an average of 3 or more employees and 24 months for entities having one employee on average.
For their part, the companies that were affiliated to CNSS but which had not made any filing during the 12 months preceding the publication of the decree quickly complied with the generalization of the new measures. The same is true for newly registered entities, even if they only have one and only employee.
Established in 2003, Damancom’s rollout took place gradually. This service has made it possible to reduce the complaints and errors that previously poisoned the relations of the national social seecurity agency with companies. Damancom also ensured optimization of operating costs. At the end of 2021, the web portal enabled 283,240 companies representing 97% of affiliates to declare their employees online. This represents an increase of 10% compared to 2020. Similarly, the number of telepayment companies increased by 28.8%, reaching 197,486 companies, i.e. 80% of the total number of companies.
That said , the law provides for penalties for non-filing or late filing. The amount of the penalty is 50 Dirhams per employee declared via paper or contribution payment slip, capped at 5,000 Dirhams per month. Fines must be paid 15 days after their notification. The same penalty applies in the event of non-payment online.
In the event of late payment of contributions, the CNSS draws up a statement of income with a view to recovering all or part of the contributions, increases and penalties unduly retained by the employer. Debt collection and, where appropriate, legal proceedings, are exercised, as in the case of direct taxes (Article 28 of the “Dahir” (Royal Decree) of 1972).
Khadija MASMOUDI
