The amounts of contributions for journalists and athletes set

The work to generalize medical coverage is going well. New categories of professionals exercising a liberal activity will now be able to benefit from the basic AMO scheme (compulsory health insurance) and pensions.

Indeed, in the latest Official Bulletin (BO) n°7147 dated November 30, 2022, the terms of membership and the contribution base for the last categories of professionals registered in the basic AMO and pension schemes have been unveiled.

The professional categories and sub-categories affected by its terms are journalists, athletes as well as self-employed workers and self-employed persons exercising a liberal activity, traders and craftsmen who keep accounts, among others.

Thus, and within the framework of the basic AMO, the amount of contribution to the National Social Security Fund (CNSS) for non-employees and people exercising a liberal activity at 6.37%.

With regard to the definition of the lump sum for the categories of professionals, self-employed workers and self-employed persons exercising a liberal activity who keep accounts, the publication details this according to the income of each.

Thus, for natural persons subject to the simplified net income regime, the lump sum is one time the value of the SMIG (Guaranteed interprofessional minimum wage), while for natural persons subject to the real net income regime, the lump sum is twice the SMIG.

For natural persons subject to the actual net income regime making annual profits exceeding 50,000 DH and less than 100,000 DH, the amount is three times the value of the SMIG, while it is four times the SMIG for natural persons subject to to the regime of the actual net result realizing annual profits exceeding 100,000 DH and less than 150,000 DH.

In addition, the lump sum is five times the value of the SMIG for natural persons subject to the real net income regime making annual profits exceeding 150,000 DH and less than 200,000 DH, while it is six times the value of the SMIG for natural persons subject to the real net result regime realizing annual profits exceeding 200,000 DH.

That said, some people are excluded from the aforementioned values, such as natural persons subject to the real net income regime during the period between the beginning of the following month in which they keep accounts at the end of the month in which they are required to do their first tax return, can we read in a document which emphasizes that the lump sum is set at twice the value of the SMIG.

If its provisions are not respected, the fixed amount for the following periods is set at six times the value of the SMIG, pending the update according to the tax declaration. If the lump sum for the year concerned is equivalent, according to the tax declaration, to the aforementioned values ​​(from two to five times the value of the SMIG), the CNSS is required to reimburse the difference, automatically, within three months. , can we read in the soundtrack.

Thus coming to traders and craftsmen who keep accounts. For merchants and craftsmen subject to the simplified net income regime, the lump sum defined in the BO is once the value of the SMIG, while it is twice the SMIG for merchants and craftsmen subject to the income regime. real net.

For traders and craftsmen subject to the real net income regime making annual profits exceeding 50,000 DH and less than 100,000 DH, the amount is three times the value of the SMIG, while it is four times the SMIG for traders and craftsmen subject to the real net result regime realizing annual profits exceeding 100,000 DH and less than 150,000 DH.

The fixed amount is five times the value of the SMIG for traders and craftsmen subject to the real net income regime making annual profits exceeding 150,000 DH and less than 200,000 DH, while it is six times the value of the SMIG for merchants and craftsmen subject to the real net result regime realizing annual profits exceeding 200,000 DH.

With regard to athletes, non-salaried sports executives practicing football under the supervision of the FRMF, the lump sum is set at one time the value of the SMIG. The lump sum must be paid at the beginning of each month, after registering for the scheme, it is specified, whereas for non-salaried athletes and sports executives practicing sports except football, the lump sum is set at once the value of the minimum wage. After enrollment in the plan, the lump sum must be paid at the beginning of each month.

Finally, and for professional journalists and non-salaried accredited professional journalists and assimilated, the lump sum is set at twice the value of the SMIG. Journalists will be able to join the AMO the month following the date of their registration in one of these professional categories. After enrollment in the plan, the lump sum must be paid at the beginning of each month.

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