Creating a Payslip from Pre-calculated Data

Recommended resources

The freely available resources this lesson will direct you to.

Welcome back. In our previous lesson, you learned how to identify the mandatory components of a Moroccan bulletin de paie. You can now look at a pay slip and understand its structure, from the employee identification in the header to the final net à payer in the footer.

Today, we transition from analysis to creation. Our objective is to prepare a complete pay slip for an employee using pre-calculated salary data. You will take raw salary information, apply the calculation rules we've studied, and assemble the results into a compliant and professional pay slip. This is a fundamental, practical skill that brings together everything you have learned about payroll calculation so far.

From Data to Document: The Workflow

Preparing a pay slip is a systematic process. It involves populating a standard template with specific information in a logical order. We will use a blank pay slip template as our guide.

Moroccan Pay Slip Template (Bulletin de Paie) — This standard template shows the "canvas" for our work. We will fill in the header, the 'GAINS' column, the 'RETENUES' column, and finally calculate the net amount.

The workflow can be broken down into five clear steps:

Fill the Header: Input all identification data for the employer and employee.
Calculate and List Gains: Itemize all components of remuneration (salaire de base, primes, heures supplémentaires, etc.) in the 'GAINS' column to determine the Salaire Brut.
Calculate and List Deductions: Calculate all social and fiscal withholdings (CNSS, AMO, IR, etc.) and list them in the 'RETENUES' column.
Calculate Totals: Sum the 'GAINS' column to get the Total Brut and the 'RETENUES' column to get the Total des Retenues.
Determine Net Pay: Calculate the Salaire Net à Payer by subtracting the total deductions from the gross salary and enter it at the bottom.

A Step-by-Step Worked Example

Let's walk through this process with a concrete example. The following article provides both the raw data and the final pay slip, making it an excellent case study.

Comment calculer l'IR sur salaire et le salaire Net au Maroc

This article from Tax-news.ma provides a concise, end-to-end example of calculating net salary and presenting it on a pay slip. We will use its data and solution to demonstrate the five-step workflow.

Read the 'Illustration' and 'Proposition de solution' sections. Pay close attention to how the initial salary data is transformed through a series of calculations into the final pay slip presented in the 'Exemple de bulletin de paie'.

Let's apply our five-step workflow to the data from the article:

Employee Data: Married, 2 children at charge.
Salary Data:
- Salaire de base: 5,000 DHS
- Indemnité de transport: 500 DHS (Exempt)
- Indemnité de représentation: 500 DHS (Exempt)
- Indemnité de fonction: 1,000 DHS (Taxable prime)

Step 1: Fill the Header
We would populate the top of the pay slip with the employee's name, matricule number, family status ("M" for married, "3" for deductions: self + spouse + 2 children), CNSS number, and the employer's information.

Step 2: Calculate and List Gains
We list each remuneration component in the Gains column:

Appointement (Base Salary): 5,000
Primes diverses (Function Bonus): 1,000
Indemnité de représentation: 500
Indemnité de transport: 500
Salaire Brut (Total Gains) = 5,000 + 1,000 + 500 + 500 = 7,000 DHS

Step 3: Calculate and List Deductions
We calculate each withholding based on the Salaire Brut Imposable (SBI), which is the gross salary minus exempt indemnities. Here, SBI = 7,000 - 500 (transport) - 500 (representation) = 6,000 DHS.

Cotisation CNSS: 6,000 * 4.48% = 268.80 DHS
AMO: 6,000 * 2.26% = 135.60 DHS
IR: To calculate income tax, we first need the Salaire Net Imposable (SNI).
- Frais Professionnels: 6,000 * 20% = 1,200 DHS (This is a standard deduction, capped at 2,500/month).
- SNI = SBI - (CNSS + AMO + Frais Pro) = 6,000 - (268.80 + 135.60 + 1,200) = 4,395.60 DHS.
- IR brut = (4,395.60 * 20%) - 666.67 = 212.45 DHS (Applying the tax bracket for that amount).
- IR net = IR brut - Family Deductions = 212.45 - (30 * 3 persons) = 122.45 DHS.

Step 4: Calculate Totals

Total des Gains = 7,000.00 DHS
Total des Retenues = 268.80 (CNSS) + 135.60 (AMO) + 122.45 (IR) = 526.85 DHS

Step 5: Determine Net Pay

Salaire Net à Payer = 7,000.00 - 526.85 = 6,473.15 DHS

The completed pay slip in the article perfectly reflects these calculations, placing each value in its designated field.

Practical Application: Preparing a Pay Slip

Now it is your turn to apply this process. You will prepare the pay slip for M. TALAL, a technician, using the case data provided in the following resource.

PAIE & FISCALITE DES SALAIRES AU MAROC

This comprehensive guide on payroll contains several practical case studies. We will use 'Cas n° 1' for our exercise.

Please locate 'Cas n° 1' in the 'Applications' section towards the end of the document. Familiarize yourself with all the provided data for M. TALAL. We will use this information to build his pay slip for the month of November.

Exercise: Prepare M. TALAL's Pay Slip

Here is the data for M. TALAL for November. Use this information to calculate all required values and structure them into a pay slip format, similar to the blank template shown earlier. Assume a monthly work duration of 191 hours.

Employee Information:
- Name: M. TALAL
- Function: Technicien Informaticien
- Date of Hire: 01/07/1997
- Family Status: (Not specified, assume single, 0 dependents for IR calculation)
Salary Information (November):
- Salaire de base: 3,000 DH
- Prime de panier: 500 DH
- Indemnité de transport: 200 DH
- Indemnité pour frais de déplacement: 300 DH (justified portion is 100 DH)
Additional Information:
- Overtime worked:
  - 2 hours on a normal workday (evening)
  - 4 hours on a Sunday (daytime)
- Complementary schemes:
  - CIMR: 4.5% employee contribution
  - Assurance groupe maladie: 1.75% employee contribution

Your Task:
Calculate the following items in order and then imagine placing them on a pay slip.

Gains:
- Value of overtime (Heures Supplémentaires).
- Seniority bonus (Prime d'ancienneté).
- Total Salaire Brut.
Deductions:
- Salaire Brut Imposable (SBI).
- CNSS and AMO contributions.
- CIMR and Assurance Groupe contributions.
- Frais Professionnels.
- Salaire Net Imposable (SNI).
- IR net.
Net Pay:
- Total Deductions.
- Salaire Net à Payer.

Show solution

Here is the step-by-step preparation of M. TALAL's pay slip.

1. Calculate Gains

Hourly Rate: 3,000 DH / 191 hours = 15.71 DH/hour.
Overtime Value:
- 2 hours (evening) @ 50% surcharge: 2 * 15.71 * 1.50 = 47.13 DH
- 4 hours (Sunday) @ 100% surcharge: 4 * 15.71 * 2.00 = 125.68 DH
- Total Overtime = 172.81 DH
Seniority Bonus:
- Years of service (1997 to now) is over 20 years, so the rate is 20%.
- Base for bonus = Salaire de base + Heures Supp. = 3,000 + 172.81 = 3,172.81 DH
- Prime d'ancienneté = 3,172.81 * 20% = 634.56 DH
Total Salaire Brut:
- 3,000 (Base) + 172.81 (OT) + 634.56 (Ancienneté) + 500 (Panier) + 200 (Transport) + 300 (Déplacement) = 4,807.37 DH

2. Calculate Deductions

Salaire Brut Imposable (SBI):
- Salaire Brut - Exempt Indemnities = 4,807.37 - 100 (Panier) - 200 (Transport) - 100 (Déplacement justifié) = 4,407.37 DH
Social Contributions (based on SBI):
- CNSS: 4,407.37 * 4.48% = 197.45 DH
- AMO: 4,407.37 * 2.26% = 99.61 DH
- CIMR: 4,407.37 * 4.5% = 198.33 DH
- Assurance Groupe: 4,407.37 * 1.75% = 77.13 DH
Income Tax (IR):
- Frais Professionnels: SBI * 20% = 4,407.37 * 20% = 881.47 DH
- SNI = SBI - (CNSS + AMO + CIMR + Assurance + Frais Pro) = 4,407.37 - (197.45 + 99.61 + 198.33 + 77.13 + 881.47) = 2,953.38 DH
- IR brut = (2,953.38 * 21%) - 376.66 = 243.55 DH
- IR net = 243.55 DH (No family deductions as the employee is assumed single).

3. Calculate Final Net Pay

Total des Retenues = 197.45 (CNSS) + 99.61 (AMO) + 198.33 (CIMR) + 77.13 (Assurance) + 243.55 (IR) = 816.07 DH
Salaire Net à Payer = Salaire Brut - Total des Retenues = 4,807.37 - 816.07 = 3,991.30 DH

Final Pay Slip Summary:

Libellé	Gains (DH)	Retenues (DH)
Salaire de base	3,000.00
Heures Supplémentaires	172.81
Prime d'ancienneté	634.56
Prime de panier	500.00
Indemnité de transport	200.00
Indemnité de déplacement	300.00
Salaire Brut	4,807.37
Cotisation CNSS		197.45
AMO		99.61
CIMR		198.33
Assurance Groupe		77.13
Impôt sur le Revenu (IR)		243.55
Totaux	4,807.37	816.07
Salaire Net à Payer	3,991.30

Conclusion

Congratulations! You have successfully walked through the entire process of creating a Moroccan pay slip from a set of employee and salary data. This exercise combines your knowledge of salary components, social contributions, and income tax into a single, legally-required document.

Key Takeaways:

Preparing a pay slip is a systematic process of filling a standard template.
The process moves from calculating gross pay, to calculating all withholdings, and finally to determining the net pay.
Each calculation (seniority, overtime, social contributions, IR) must be performed correctly before being entered into the pay slip.
The final document provides a transparent and complete record of an employee's remuneration for the period.

Preview of the Next Lesson:
With the pay slips for all employees prepared, the next step is to consolidate this information for the authorities. In our next lesson, we will focus on how to consolidate payroll data to determine total monthly social contributions due, which is a crucial step for preparing the company's social security declarations.