TAHFIZ ANAPEC contract in Morocco: professional integration program
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Employment incentive scheme for companies or associations or cooperatives created during the period from January 1, 2015 to December 31, 2022.
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Extension until December 31, 2026.
How can an employer obtain a TAHFIZ contract for his employees
THEprovisions made by the finance law for the 2018 budget year are as follows:
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Extension of the scope of the program to companies, associations and cooperatives created until December 31, 2022 : Creation date between January 1, 2015 and December 31, 2022;
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Increase in the number of employees who can benefit from the scheme to 10 employees instead of 5 employees;
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Taking into account the date of the beginning of operation instead of the date of creation for count down the 24-month period for recruiting employees;
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The necessary recruitments carried out between the date of creation and that of the start of operation of the company also benefit from the advantages granted.
Extension until December 31, 2026 of the exemption from income tax for the gross monthly salary capped at 10,000 dirhams, paid by the companies created, within the limit of 10 employees.
The date of the start of operation*is the date of the first commercial act which coincides with the first supply operation of raw materials and services provided, excluding company incorporation costs.
(*): For Companies/Associations/Cooperatives that have already started their operations, a letter
signed and stamped by the employer must be attached to the file (deposited with an agency
ANAPEC) to justify the start date of operation
Good to know : In order to facilitate the procedures and to be able to comply with the legislation in force, the use of an accountant is important.
A chartered accountant is a liberal professional whose activity is regulated by law (15-89). To exercise his activity, a chartered accountant must beregistered on the board of the Order of Chartered Accountants.
The advantages granted by the TA programHFIZ
The "TAHFIZ" program provides for the granting, for a period of 24 months and within the limit of ten (10) employees, of the following benefits:
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Exemption from Income Tax (IR) on the gross monthly salary capped at 10,000.00 DH for a period of 24 months from the date of recruitment of the employee;
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Payment by the State of the employer's share in respect of the contribution due to the CNSS and the professional training tax, in respect of a gross monthly salary capped at 10,000.00 DH and for a period of 24 months at from the date of validation by ANAPEC of the benefit protocol.
Stage
01
preparation
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Declaration of existence of the company or association to the tax authorities;
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Registration of the employee on the ANAPEC portal;
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Information by the recruiter of the program benefit protocol on the ANAPEC portal;
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Registration of the employee with the CNSS.
Stage
02
deposit
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Filing, by the employer with an agency of ANAPEC, of a file per employee including a benefit protocol of the TAHFIZ program accompanied by a legalized copy of the employment contract;
Stage
03
statement
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Payment by the recruiter to the CNSS of the employee contribution of employees benefiting from the program;
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Opening of rights by the CNSS for the benefit of recruits;
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Declaration by the company of the list of recruits benefiting from the program.
Reminder of the rules applied for support
In accordance with the agreement relating to the terms of implementation of the TAHFIZ program, as amended and supplemented, the rules adopted for the calculation of the twenty-four (24) months of payment by the State on the part employer’s contribution in respect of social coverage and the TFP is as follows:
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If day d of signature of the benefit protocol is less than or equal to 15, the 24 months of support start from month m until month m+23 (m being the month of signature of the protocol);
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If the day j of signing the benefit protocol exceeds the 15th, the 24 months of coverage start from month m+1 until month m+24 (m beingthe month of signature of the protocol).
TAHFIZ program: procedure to follow
In order to benefit from the various advantages of the TAHFIZ program, it is necessary to follow the following procedure:
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Declaration of existence of the company or association to the tax authorities;
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Registration of the employee on the ANAPEC portal;
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Information by the recruiter of the program benefit protocol on the ANAPEC portal;
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Registration of the employee with the CNSS;
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Filing, by the employer with an agency of ANAPEC, of a file per employee including a benefit protocol of the TAHFIZ program accompanied by a legalized copy of the employment contract;
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Payment by the recruiter to the CNSS of the employee contribution of employees benefiting from the program;
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Opening of rights by the CNSS for the benefit of recruits;
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Declaration by the company of the list of recruits benefiting from the program.
Our firm accompanies you throughout the procedure for obtaining your TAHFIZ ANAPEC contract ...
Who are we?
LEC.ma a company of Chartered Accountants and Statutory Auditors registered on the Roll of the Order of Chartered Accountants in Morocco.
Whether you are a business manager, a liberal professional or an association manager, alone or at the head of a team, whatever your field of activity,LEC.ma is on hand to identify and respond to your needs.
From the creation to the transmission of your company, we are your partner in all situations, whether it concerns daily management, moments of difficulty or the most ambitious projects.
Our services
SOCIAL
An expert accompanies you on the administration of your payroll & social declarations and advises you in your personnel management procedures.
LEGAL
Our role is to explain your rights and obligations to you, and to advise you in your decisions and actions.
What is the benefit start date for the exemption from Income Tax (IR)?
The benefit start date for the IR exemption is the employee's recruitment date.
Can an employee benefit from the TAHFIZ program at the level of several companies?
Since the entry point of the TAHFIZ program is the company, an employee can successively benefit from it at the level of several companies.
Is it possible to replace an employee benefiting from the program in the event of departure? What is the duration of benefit in this case (24 months or the remainder)?
The benefit of the TAHFIZ program is limited to a maximum of 5 employees. In the event of the departure of an employee benefiting from the program, no replacement is possible.
Is the program open only to new recruitments or also for a change of recruitment framework (CI/CDD)?
The opening of the program is also possible for a change in the recruitment framework: conclusion of a CDI after a CDD or after an Integration Contract (CI).
What is the maximum time limit for filing the benefit file with ANAPEC?
For the filing of the program benefit file with ANAPEC, the company has a maximum period of 24 months from the date of its creation.
Are branches eligible for the program?
Branches are not eligible for the program independently of the parent company.
Is a company resulting from the merger of two companies eligible?
The company resulting from the merger of two companies is eligible for the program.
Are regular foreigners eligible?
Foreigners in a regular situation are eligible for the program on condition that they have an employment contract duly stamped by the Ministry of Employment and Social Affairs bearing the mention “Contract for an indefinite period”.
Is the manager of a company eligible for the TAHFIZ program?
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Case of a Limited Liability Company (SARL):
Majority associate managers who hold more than half of the shares of the share capital cannot be employees given the absence of a relationship of subordination. Only minority or equal managers can combine their mandate as manager with an employment contract, provided that the employment contract is concluded before their mandate.
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Case of a Sole Shareholder Limited Liability Company (SARL AU):
The sole associate manager of a SARL AU cannot be an employee, for lack of a relationship of subordination.
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Case of a public limited company (SA):
The office of Chairman and Chief Executive Officer or Member of the Board of Directors or of Chairman or member of the Supervisory Board or Chief Executive Officer of a public limited company is not incompatible with the functions of an employee, provided that the employment contract is prior to the corporate office.
Does the State reimburse the contributions already paid for the benefit of employees eligible for the TAHFIZ program?
No refund is provided for contributions already paid by a company for employees eligible for the “TAHFIZ” program. However, the benefit of the measure will be extended for the period equivalent to that which was the subject of payment of contributions by the company within the limit of 24 months.
What are the consequences for the beneficiaries of the "TAHFIZ" program in the event of a breach of declaration to the CNSS or payment of employee contributions?
The benefit of the payment of the employer's share of CNSS and TFP contributions for eligible employees is subject to declaration to the CNSS.
Sources: Procedure published by ANAPEC, ANAPEC Questions/Answers