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MALI
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Mali Payroll and Employer of Record: Employment Contracts
Unless they are from a visa-exempt country, visitors to Mali must obtain a visa from one of the country’s diplomatic missions. Citizens of 25 countries can currently travel to Mali without a visa. Business and tourist visas are available, with options for single-entry, multiple-entry, or stays of up to six months. The visa usually takes 10 days to process.
PAID TIME OFF
Annual Vacation
An employee has the right to at least 21 days of paid annual leave in a row. National and religious holidays are not taken into account. Collective agreements must include at least one day of paid annual leave for every 17 days the employee worked or was entitled to be paid. The duration of annual leave increases with the length of service (whether continuous or not), as follows:
- 2 additional working days are provided after 15 years of service;
- 4 additional working days are provided after 20 years of service; and
- 6 additional working days are provided after 25 years of service.
Sick
Employee health benefits are required by Mali labor law for insured entities. Furthermore, employees in Mali are entitled to sick leave (medical certificate required). An additional 10 days of paid leave can be taken each year for unforeseen events such as serious illness, a fatal accident, or the funeral of a family member or immediate blood relative.
Maternity
Female employees with at least 9 months of service can take up to fourteen weeks of maternity leave, six weeks before and the rest after the birth. In the event of medical complications, this can be extended by three weeks. In Mali, mandatory social security funds maternity benefits as well. Paid paternity leave of three days is available within 15 days of childbirth.
Paternity
Paternity leave in Mali is 3 days.
Family
N/A
National Holidays
Mali has a total of 12 public holidays which are paid.
Other Paid Time Off
N/A
STATUTORY EMPLOYEE BENEFITS
Unemployment
Unemployment insurance and benefits are not covered by the law.
Workers Compensation
A work injury or occupational disease must be evaluated. Accidents that occur on the way to and from work are covered. There is no time limit for qualifying. 1% to 4% of gross monthly or quarterly covered payroll, depending on the level of risk assessed.
The legally mandated monthly minimum wage is used to calculate contributions. The maximum monthly earnings for contribution purposes are ten times the legal monthly minimum wage.
The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
Social Security
3.6 percent of monthly or quarterly gross covered earnings (old-age).
The legally mandated monthly minimum wage is used to calculate contributions.
The monthly legal minimum wage is 40,000 CFA francs.
Employees in companies or organizations with at least ten employees pay contributions monthly; employees in companies with one to nine employees pay contributions quarterly. Based on five wage classes, 9 percent of covered quarterly earnings (old-age, disability, and survivors). Contributions are calculated using a minimum quarterly earnings of 125,000 CFA francs. The maximum quarterly earnings for contribution purposes are 1,000,000 CFA francs.
2% plus 3.4% of gross monthly or quarterly covered payroll (old-age) (disability and survivors). The legally mandated monthly minimum wage is used to calculate contributions. The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
Retirement
Age 55 to 58 (age 53 if prematurely aged) with at least 13 years of contributions; age 60 if voluntarily insured with at least 15 years of contributions – Employment must be terminated. The old-age pension is payable abroad if there is a reciprocal agreement; if there is no reciprocal agreement, the insured’s contributions are refunded at normal retirement age or if they leave the country permanently. For the voluntarily insured, 30 percent of the insured’s average quarterly earnings in the last 60 quarters plus 2 percent for each year of contribution exceeding 60 quarters is paid; for the uninsured, 30 percent of the insured’s average quarterly earnings in the last 60 quarters plus 2 percent for each year of contribution exceeding 60 quarters is paid.
The benefit calculation assumes that the minimum monthly earnings are twice the legal monthly minimum wage.
The monthly legal minimum wage is 40,000 CFA francs.
Health
A network of community health clinics serves as the foundation of the Malian healthcare system. Clinics typically have one primary care provider on staff, as well as a few other employees, and are connected to a pharmacy that stocks basic supplies and treatment for common illnesses.
PRIVATE EMPLOYEE BENEFITS
Workers Compensation
Private workers compensation is available in Mali.
Retirement
Private retirement/pension schemes are available in Mali.
Health
Private retirement/pension schemes are available in Mali.
Insurance
Private life insurance is available in Mali.
PERSONAL INCOME TAX
Tax Year
Mali’s fiscal year is from January to December.
Tax Tables
Residents: 3% flat rate on all taxable income.
Non-residents: 30% flat rate on all taxable income.
Taxation Method
Mali has a source-based taxation system, which means that both residents and non-residents are taxed on income earned in Mali.
Double Taxation
Mali has a few double taxation agreements.
Residence Requirements
If a person satisfies the requirements established by the tax authorities, they are regarded as a tax resident in Mali.
- A person is regarded as a tax resident if they have resided in Mali for 183 days or more on average.
- If a person’s family, place of work, or social connections are all in Mali, that person is said to be a tax resident.
- Even if they spend a portion of the year abroad, a person is regarded as a tax resident if they have a permanent place of habitation in Mali.
Payroll Calendars
Employees are not required to be paid on a set schedule.
Payrolls can be done weekly, biweekly, fortnightly, or monthly.
Rebates & Tax Credits
N/A
Health Insurance
A network of community health clinics serves as the foundation of the Malian healthcare system. Clinics typically have one primary care provider on staff, as well as a few other employees, and are connected to a pharmacy that stocks basic supplies and treatment for common illnesses.
Unemployment
Unemployment insurance and benefits are not covered by the law.
Social Security
3.6 percent of monthly or quarterly gross covered earnings (old-age).
The legally mandated monthly minimum wage is used to calculate contributions.
The monthly legal minimum wage is 40,000 CFA francs.
Employees in companies or organizations with at least ten employees pay contributions monthly; employees in companies with one to nine employees pay contributions quarterly. Based on five wage classes, 9 percent of covered quarterly earnings (old-age, disability, and survivors). Contributions are calculated using a minimum quarterly earnings of 125,000 CFA francs. The maximum quarterly earnings for contribution purposes are 1,000,000 CFA francs.
2% plus 3.4% of gross monthly or quarterly covered payroll (old-age) (disability and survivors). The legally mandated monthly minimum wage is used to calculate contributions. The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
PAYROLL ELEMENTS
Income
Salary, earnings, bonuses, overtime pay, taxable benefits, allowances, and certain lump sum perks are examples of remuneration (revenue from employment). Profits or losses made by a company or trade. Income or profits derived from an individual’s status as a trust beneficiary.
Bonuses
Bonuses are added to an individual’s monthly income. Gratuities paid as a result of a termination, severance, settlement, or mutual agreement must be taxed at a rate determined by the authority in accordance with a tax directive.
Allowances
Allowances for family members :
8% of the gross monthly covered payroll. The legally mandated monthly minimum wage is used to calculate contributions. The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions. Employer contributions also fund cash benefits under Sickness and Maternity insurance.
Benefits in Kind
In Mali, benefits in kind is recognized and can form part of an employees contract package.
Investment Income
Gains in capital :
Capital gains are taxable and subject to corporate income tax at the standard rate of 30%.
Retirement Funding
Age 55 to 58 (age 53 if prematurely aged) with at least 13 years of contributions; age 60 if voluntarily insured with at least 15 years of contributions – employment must be terminated.
The old-age pension is payable abroad if there is a reciprocal agreement; if there is no reciprocal agreement, the insured’s contributions are refunded at normal retirement age or if they leave the country permanently.
For the voluntarily insured, 30 percent of the insured’s average quarterly earnings in the last 60 quarters plus 2 percent for each year of contribution exceeding 60 quarters is paid; for the uninsured, 30 percent of the insured’s average quarterly earnings in the last 60 quarters plus 2 percent for each year of contribution exceeding 60 quarters is paid.
Health Insurance
A network of community health clinics serves as the foundation of the Malian healthcare system. Clinics typically have one primary care provider on staff, as well as a few other employees, and are connected to a pharmacy that stocks basic supplies and treatment for common illnesses.
Risk Insurance
Can be provided by employer or employee can take out additional policy. However, this is covered in the mandatory workers compensation fund as well as health insurance.
Taxable Income
- Salary and Wages
- Business Profits
- Investment Income
- Capital Gains
Allowable Deductions
Income tax as well as Social Security Contributions.
PAYROLL TAXES AND EMPLOYER CONTRIBUTIONS
Payroll Taxes
All employers must pay 3.5% payroll tax on the gross salary of each employee. For social security tax funds, employees pay 3.6% of their pretax salary and employers pay 35% of employees gross salary.
Unemployment
Unemployment insurance and benefits are not covered by the law.
Social Security
3.6 percent of monthly or quarterly gross covered earnings (old-age).
The legally mandated monthly minimum wage is used to calculate contributions.
The monthly legal minimum wage is 40,000 CFA francs.
Employees in companies or organizations with at least ten employees pay contributions monthly; employees in companies with one to nine employees pay contributions quarterly. Based on five wage classes, 9 percent of covered quarterly earnings (old-age, disability, and survivors). Contributions are calculated using a minimum quarterly earnings of 125,000 CFA francs. The maximum quarterly earnings for contribution purposes are 1,000,000 CFA francs.
2% plus 3.4% of gross monthly or quarterly covered payroll (old-age) (disability and survivors). The legally mandated monthly minimum wage is used to calculate contributions. The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
Workers Compensation
A work injury or occupational disease must be evaluated. Accidents that occur on the way to and from work are covered. There is no time limit for qualifying. 1% to 4% of gross monthly or quarterly covered payroll, depending on the level of risk assessed.
The legally mandated monthly minimum wage is used to calculate contributions. The maximum monthly earnings for contribution purposes are ten times the legal monthly minimum wage.
The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
ADMINISTRATION
Income
Residents: 3% flat rate on all taxable income.
Non-residents: 30% flat rate on all taxable income.
Payroll Taxes
All employers must pay 3.5% payroll tax on the gross salary of each employee. For social security tax funds, employees pay 3.6% of their pretax salary and employers pay 35% of employees gross salary.
Unemployment
Unemployment insurance and benefits are not covered by the law.
Social Security
3.6 percent of monthly or quarterly gross covered earnings (old-age).
The legally mandated monthly minimum wage is used to calculate contributions.
The monthly legal minimum wage is 40,000 CFA francs.
Employees in companies or organizations with at least ten employees pay contributions monthly; employees in companies with one to nine employees pay contributions quarterly. Based on five wage classes, 9 percent of covered quarterly earnings (old-age, disability, and survivors). Contributions are calculated using a minimum quarterly earnings of 125,000 CFA francs. The maximum quarterly earnings for contribution purposes are 1,000,000 CFA francs.
2% plus 3.4% of gross monthly or quarterly covered payroll (old-age) (disability and survivors). The legally mandated monthly minimum wage is used to calculate contributions. The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
Workers Compensation
Work injuries or occupational diseases must be evaluated. Accidents that occur on the way to and from work are covered. There is no time limit for qualifying. 1% to 4% of gross monthly or quarterly covered payroll, depending on the level of risk assessed.
The legally mandated monthly minimum wage is used to calculate contributions. The maximum monthly earnings for contribution purposes are ten times the legal monthly minimum wage.
The monthly legal minimum wage is 40,000 CFA francs. Employers with at least ten employees make monthly contributions; employers with one to nine employees make quarterly contributions.
Statutory Benefits
Mali has 12 public holidays, 3 days for Paternity leave and up to 14 weeks for maternity leave.
Employee Benefits
Mali has 12 paid public holidays and employees are entitled to these days. There are also 21 days paid leave every year which can increase according to how long the employee if at the company. Women are also entitled to up to 14 weeks of fully compensated maternity leave.
LEGISLATION
- Malian Constitution, 1992
- Labour Code, 1992 (Law No. 92–020 of the 23 September 1992)
- Act No. 04-038 / AN-RM of 5 August 2004 on associations
- Law No. 88-20, 1988
- Trafficking in Persons Law No. 23 of 2012
- Order No. 1566/MEFPT-SG
- Ordinance No. 02-062 / P-RM of 5 June 2002
- Decree No. 96-178 / P-RM of 13 June 1996
- Law No. 06-028 of 29 June 2006
- Arrêté No. 1566/MEFPT-SG du 7 octobre 1996
- Decree No. 96-178 / P-RM of 13 June 1996
- Social Security Code, 1999
- Act No. 99-041 on Social Welfare Code of 12 August 1999
- Decree No. 1655/MEFPT-SG
- Law No. 05-040 of July 22, 2005
- Order No. 1566/MEFPT-SG
- Loi No. 2019-025 of 23 Septembre 1992
STATUTORY BODIES
- The Ministry of Labor and Employment
- The National Labor Inspectorate
- The National Social Security Fund
- The Labor Court
- Trade Unions
