The pension system is made up of basic schemes, as well as three optional supplementary schemes namely: the Moroccan Interprofessional Pension Fund – Caisse Interprofessionnelle Marocaine de Retraite (CIMR) –, the RCAR (RCAR-RC) supplementary scheme for members of the general RCAR General scheme, as well as the ATTAKMILI scheme managed by the CMR, intended for the members of the two basic schemes managed by this fund (CMR-RPC and CMR-RPM)
Supplementary pension schemes are offered by several organizations that differ from one another in terms of their legal status and management methods. These are:
- Supplementary Pension Scheme "CMR-ATTAKMILI":
The Fund also manages a supplementary and optional pension scheme called "ATTAKMILI" – literally “supplementary” in Arabic – exclusively aimed for members of the basic schemes managed by CMR (civilian and military). It is an optional retirement savings vehicle that gives entitlement to an additional pension.
The liquidation of the accrued rights is carried out, at the choice of the member, according to one of the following options:
-Full payment of the accrued rights in the form of a lump sum;
-The service of an annuity certain for a period determined by the member;
-The transfer, by the Moroccan Pension Fund (CMR), of the rights constituted either to an insurance and reinsurance company governed by Law No. 17-99 relating to the Insurance Code, designated by the member or to the National Pension and Insurance Fund instituted by Dahir No. 1-59-301 dated 24 Rabii II 1379 (27 October 1959) with a view to generate a life annuity income;
-A combination of the life annuity option and the lump sum option.
- Group Retirement Allowance Scheme – Supplemental Scheme (RCAR-RC):
The RCAR supplementary scheme applies to employees who are already policyholder under the general scheme and whose remuneration exceeds the ceiling set by the general scheme. The RCAR supplementary scheme can also be extended to employees who already are affiliated to a basic scheme, i.e. employees covered by the social security scheme and employees subject to a special pension scheme.
Regarding this scheme, it should be noted that although membership is optional, the scheme becomes mandatory for all members whose salary exceeds the ceiling defined in the general scheme.
The supplementary scheme provides old age, disability and survivors' pensions in addition to those provided by the general scheme (RCAR-RG). Like the general scheme, a lump sum is paid to retirees in lieu of a retirement pension if the total number of points earned is less than 1,000.
CIMR is a mutual pension company, governed by the provisions of Law No. 64-12 creating the Insurance and Social Security Supervisory Authority (ACAPS) as well as by its Articles of Association and its General Pension Regulation.
The CIMR scheme, whose affiliation is optional, is open to private sector employees as a complementary scheme to that of the CNSS. It is open to any employer in Morocco with at least 3 employees. Membership may be open to all employees or to a homogeneous category of staff.
CIMR members are either Individual Members or Group Members:
- Individual Members are individuals who have reached the legal working age;
Any individual or legal entity employing salaried staff in Morocco, or acting on behalf of non-salaried members who are eligible to participate in the Pension Scheme, shall be eligible as a Group Member.