What is the CSF, and who runs it?
The CSF is OFPPT’s scheme for covering part of companies’ continuing training actions. OFPPT runs it under Law No. 60-17 on the organisation of continuing training, according to a procedures manual approved by its board (art. 19).
What is the difference between CSF, OFPPT, GIAC and TFP?
Term | What it is | Role in funding | Source |
|---|---|---|---|
CSF | Contrats spéciaux de formation: special training contracts | Funding of part of the training actions | OFPPT procedures manual |
OFPPT | Office de la formation professionnelle et de la promotion du travail, Morocco’s public vocational training office | Manages continuing training (art. 12), receives applications, signs contracts, carries out checks (art. 17) | Law No. 60-17 |
GIAC | Groupements interprofessionnels à l’appui du conseil: inter-professional advisory groups set up by professional organisations | Engineering and drafting of training plans (art. 20) | Law No. 60-17 |
TFP | Taxe de formation professionnelle: the vocational training tax levied for the benefit of OFPPT | A share of its proceeds funds continuing training (art. 23); it is used to calculate the ceilings | Law No. 60-17, procedures manual |
Where can I find the procedures manual?
From OFPPT. The law provides for a new manual (art. 19) and keeps the earlier CSF manual until it is replaced (art. 32): the reference remains the procedures manual of May 2006, amended by Amendment No. 2 of 2 June 2014. OFPPT’s CSF page (in French) presents the scheme; the manual and its amendment can be downloaded from its private companies section. What the law changed is detailed in Law 60-17 and the CSF: what changed.
Who can benefit from special training contracts?
Companies whose employees are subject to the Labour Code, under the access conditions set by the procedures manual. The law also covers the staff of public establishments and enterprises subject to the TFP (art. 4).
Is my company eligible?
The law sets the scope: employees subject to Law No. 65-99 on the Labour Code (art. 4). According to OFPPT, the CSF are open to employers subject to the vocational training tax and up to date with CNSS for that tax over the “TFP year”, from 1 July of year N-2 to 30 June of year N-1; OFPPT checks eligibility against CNSS data. For private companies, its private companies page adds membership of the competent GIAC and activity in a sector covered by the associations and federations that are members of that GIAC. Access takes the form of a CSF access certificate, valid for the financial year.
Can the Moroccan subsidiary of a foreign group use the CSF?
The law looks at employees subject to the Moroccan Labour Code (art. 4), and the CSF ceiling is calculated on the training tax declared by the Moroccan entity. Eligibility is assessed for the Moroccan entity, as for any company: OFPPT requires the employer to be subject to the TFP and up to date with CNSS for that tax over the TFP year.
Do SMEs and very small companies have access?
Yes, and the law names them. OFPPT provides support and technical assistance to companies, particularly medium, small and very small ones (art. 6), and agreements can be signed with the GIACs to support them (art. 22).
Is distance learning covered?
No. The CSF only covers in-person training: distance learning or virtual classroom training is not eligible. For in-person training, the evidence remains the same: attendance, tests, evaluations, certificates.
How much does the CSF reimburse?
Part of the cost, never a guaranteed amount. The reference rules are 70% for planned training delivered by an external provider, 40% for unplanned training and, for in-house training, the same rates applied to a retained cost of MAD 800 per day per participant. These rules are those of the CSF procedures manual of May 2006 and its Amendment No. 2 of 2 June 2014; the resulting amount is indicative, before ceilings. The base excludes VAT: the manual deems amounts exclusive of tax, and VAT remains payable by the company.
Is there a ceiling?
Yes. It depends on the TFP declared by the company, so it is specific to each company. Ask OFPPT for the scale that applies to your financial year before estimating an amount after ceiling.
Can I know the amount in advance?
No. You can simulate an order of magnitude before ceiling with the reimbursement simulator; OFPPT sets the amount after review. A detailed fictional example is given in CSF reimbursement rates: reading the rule, the ceilings and the TFP.
How do you apply for the CSF?
By entering the actions in the plan before they take place, then filing the application under the procedures manual in force, within its deadlines.
Is there a CSF portal?
OFPPT has an online portal, portal.ofppt.ma, with a login area and a registration request. According to OFPPT’s CSF page, this portal is where the request for access to the CSF system is filed, leading to an access certificate valid for the financial year; OFPPT has also opened online filing of the technical file there.
When should the application be filed?
Before the training, so that it falls under the planned training regime. Confirm with OFPPT the filing deadlines that apply to your financial year.
Which documents should I prepare?
The official list is set by the procedures manual: confirm it with OFPPT before filing. The evidence of delivery, on the other hand, is known: attendance records, knowledge tests, end-of-session evaluations, numbered certificates and training report. The full process is described in OFPPT CSF application step by step.
Which training is covered?
Continuing training actions within the meaning of the law: skills adaptation, new qualifications, retraining, functional qualification (art. 7). The eligibility of each action remains set by the manual.
Is in-house training funded?
The law allows companies to train their own employees (art. 9). The reference rule, set by the CSF procedures manual of May 2006, applies the same rates (70% planned, 40% unplanned) to a retained cost of MAD 800 per day per participant. Under the CSF procedures manual of May 2006, the reimbursement of planned training delivered in-house cannot exceed 30% of the total financial participation granted. The evidence required is the same as for external training.
Is the training in a certification project eligible?
The project’s courses can be, if they meet the manual’s conditions: HACCP team training, internal auditor training, training on the target standard. The certification audit, site works and consulting as such are not training actions. See our articles on BRCGS consultancy cost and FSSC 22000 certification cost.
What about training engineering?
It falls under GIAC, which is tasked with strategy studies, engineering studies and the drafting of plans (art. 20). Under the GIAC manual and its Amendment No. 1 of 2 June 2014, the GIAC reimburses 70% of the cost of training engineering excluding tax, 80% if it follows a strategic study validated by the GIAC and 100% for sector-wide engineering, within a reimbursement cap of MAD 100,000.
What is at stake if you get it wrong?
A reduced reimbursement, a cancelled action, or even a repayment. The law organises inspections and sanctions.
Who inspects?
Sworn officers delegated by the administration, on documents and on site (art. 26). In case of a serious offence, they draw up an official record with the same evidential force as those of the judicial police (art. 27).
What are the sanctions?
The partial or total cancellation of the action and, where applicable, the automatic termination of the contract (art. 29). Amounts unduly received must be repaid, failing which criminal proceedings may follow (art. 31).