The National Social Security Fund (CNSS) is undertaking a reform of its debt recovery system, a strategic initiative aimed at balancing flexibility for businesses with enhanced system efficiency. The reform of the 1972 Dahir, published in the Official Bulletin, introduces a reduction in late payment penalties while structuring the appeals framework.
CNSS seeks to ease constraints for employers while reaffirming its commitment to strict debt collection discipline. The reduction in penalties is designed to prevent excessive debt accumulation, while new appeals and mediation procedures aim to expedite dispute resolution.
The figures illustrate the magnitude of the issue. Over the past decade, outstanding CNSS receivables have surged from 44 billion dirhams in 2013 to nearly 77 billion in 2023, representing a 73.5% increase. A significant portion of this debt consists of penalties and late fees, complicating the recovery process.
Companies that fail to meet payment deadlines are subject to a 3% surcharge per month or fraction thereof, plus an additional 1% per month. This additional 1% surcharge has now been reduced to 0.5%, preventing debts from escalating to levels that would discourage businesses from regularizing their situation. However, the non-declaration of employees remains heavily sanctioned, with a fine equivalent to 100% of unpaid contributions.
Drawing inspiration from tax administration practices, CNSS grants its Director General the authority to negotiate reductions on penalties and late fees. A solution has also been found for «historic» arrears, some dating back over half a century. Nearly one-third of outstanding debts have been deemed irrecoverable for more than 15 years. In such cases, CNSS is authorized to write off definitively lost debts, particularly those related to companies that have ceased operations. However, this measure does not preclude the possibility of future recovery if assets become available.
The reform also introduces a new appeal structure for disputing inspection and audit findings. A national commission, chaired by a magistrate and comprising representatives from the administration, CNSS, and social partners, will be established. Additionally, regional commissions will be created to handle cases locally. To ensure impartiality, any commission members with conflicts of interest will be required to withdraw from deliberations.
Before escalating cases to these commissions, businesses may contest inspection and audit results directly with CNSS within 60 days. CNSS must respond within a maximum of 60 days from the submission date. If no response is provided within this timeframe, the request will be considered rejected, allowing the petitioner to escalate the appeal to the competent authorities…
Khadija MASMOUDI
