Mali Employer of Record & Payroll
Africa Deployments Mali offers our clients Employer of Record (EOR) services covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Mali for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in Mali.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips.
Mali. officially the Republic of Mali, is the biggest country in West Africa with a population of ±22 million.
Mali’s many tourist attractions include the famous city of Timbuktu, a UNESCO World Heritage site, the 17-metre high Tomb of Askia pyramid, and the centuries-old Bandiagara escarpment.
Mali was home to Mansa Musa the richest person of all time [his worth equating ±$400 billion in today’s money]. He was the first king of Timbuktu and his wealth was mostly from Mali’s vast salt and gold deposits.
What is the main language spoken in Mali:
In Mali the official language is French, with Bambara being spoken by at least 80% of the population.
Mali is a multilingual country with ±80 languages spoken overall, which reflect Mali’s long history and ancient settlement and migration patterns.
What type of employment contracts can you offer in Mali:
Through our employer of record (EOR) solutions in Mali, we can offer the following types of employment contracts:
- Fixed Term
- Indefinite term
Contracts and Offer Letters must:
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
Full-time Employees:
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period is 6 months [maximum], and usually equal to the notice period of service termination.
- In Mali the laws are strict and complex, therefore in the longer term it tends to be more beneficial to hire full-time employees.
WHAT INCOME IS TAXABLE IN Mali:
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
What income is exempt from taxes in Mali:
- INPS(Retirement Fund)
- AMO (Medical Insurance Contribution)
- ITS(PIT)
- Contribution Forfaitaire (Mandatory Contribution)
- Taxxe Logement (Housing Tax)
- INPS (Employer Social Security Contribution)
- AMO (Health Fund Contribution)
Standard working hours: Number Overtime to be paid?
- General: 40 hours per week.
- No particular limit for roles like managerial and medical workers with inconsistent work hours.
- Women and children under 18: At least 12 hours of rest between consecutive workdays.
- Domestic Work: Working hours are divided between 7 AM to 9 PM, with details specified in the employment contract.
- Loss prevention: Up to 2 hours per day, paid at the normal rate.
- Production increase/maintenance: Up to 18 hours per week.
- Emergency situations: Up to 75 hours per year.
- Agricultural enterprises: Total work hours must not exceed 48 hours per week.
- Mechanics and electricians responsible for heavyweight machinery: 1.5 hours per day.
- Specialized team leader: 1.5 hours per day.
- Security and surveillance staff: 4 hours per day, with total working hours not exceeding 56 hours per week.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
INPS (Retirement Fund) |
3.6% |
Gross Salary |
|
AMO (Medical Insurance) |
3.06% |
Gross Salary |
|
ITS (PIT - Personal Income Tax) |
Graduated rate |
(Gross salary - exempt income) - Family Deduction |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Contribution Forfaitaire |
3.5% |
Gross Salary |
|
Taxxe Logement (Housing Tax) |
1% |
Gross Salary |
|
INPS (Employer Social Security) |
16.4% |
Gross Salary |
|
AMO (Health Fund Contribution) |
3.5% |
Gross Salary |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
CNSS (National Social Security Fund) |
Yes |
Yes |
|
INPS (Retirement Fund) |
Yes |
Yes |
|
AMO (Medical Insurance) |
Yes |
Yes |
|
Employment Fund |
Yes |
- |
|
Vocational Training Tax |
Yes |
- |
What is the Maternity and Paternity policy within Mali:
- In most cases:
- Once a minimum of 9 months employment has been completed
- May be funded by the mandatory social security benefits in Mali
- 14 weeks [minimum of 8 weeks to be post birth]
- May be extended by 3 weeks if medical complications occur
- In most cases:
- 3 [paid] days can be taken within 15 days after childbirth
What type of leave is allowed in Mali:
- 22 days, full pay annually
- Must complete the first month of continuous service to be entitled. Sick pay will then be paid out for sickness or injury (must be proven by a qualified medical practitioner) for the first month at full pay. If during the second month of sickness the employee has not returned to work then the employer is entitled to terminate the contract of employment.
Do I need to pay a mandatory bonus annually OR is it discretionary in Mali:
There is no statutory requirement to pay an annual bonus in Mali.
However, once an employee has spent 3 years in their role they are entitled to a seniority bonus.
What Gratuity / Severance payments do you need to provide for Mali:
- Calculated based on length of service and employment type
- Can be from ±8 days to ±3 months
- Prior written notice required
- Employees generally entitled to:
- 20% per year for the first five years of work
- 25% per year for the 6th to the 10th years inclusive
- 30% per year beyond the 10th year
CAN YOU GIVE FRINGE BENEFITS IN Mali:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
Mandatory Probation period of Mali:
- The mandatory probation period in Mali can last up to 6 months.
- The probation period is typically equal to the notice period required for service termination.
- During the probation period, the employee is entitled to the same pay scale as a permanent position of equal stature.
Is 13th month pay (Bonus) mandatory?
Not mandatory, applicable as per contract.
What are the Corporate and VAT / Sales tax rates in Mali?
Corporate Tax Rates: 35% [in general]
Holding Companies may be exempt from Corporate Tax in Mali
VAT / Sales Tax Rates: 18% [on most goods and services]
Public Holidays in Mali:
- January 1 - New Year's Day
- January 20 - Army Day
- March 26 - Martyrs Day
- April 10 - Easter Monday
- April 22 - Korité
- May 01 - Worker's Day
- May 25 - Africa Day
- June 29 - Tabaski
- September 22 - Independence Day
- September 27 - Prophet Mohammed's Birthday
- December 25 - Christmas Day
What Industries we support in Mali:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
