General Legal Framework
In Mali, employer obligations are primarily governed by the Labor Code (Law No. 92-020 of September 23, 1992) and its implementing regulations. This legal framework defines the fundamental responsibilities of employers towards their employees and competent authorities.
Employers operating in Mali must also comply with sectoral collective agreements and establishment accords, as well as ECOWAS/CEDEAO directives on labor law.
Declaration Obligations
Registration with the National Social Security Fund (CNSS)
Every employer in Mali must mandatorily:
- Register with CNSS within 30 days of starting business activity
- Declare all employees within 8 days of their hiring
- Pay social security contributions monthly (total rate: 18.5% of gross salary)
- Submit an annual salary declaration (DADS) before January 31 each year
The contribution rate breaks down as follows:
- Employer: 16%
- Employee: 2.5%
Tax and Administrative Declarations
Employers must also:
- Register with the Trade and Credit Register (RCCM)
- Obtain a Tax Identification Number (NIF)
- Declare and pay Salary and Wage Tax (ITS) monthly
- Maintain a personnel register in compliance with legal provisions
Workplace Safety Obligations
General Preventive Measures
According to Article 231 of the Labor Code, employers must:
- Ensure safety and protect workers' physical and mental health
- Implement appropriate organization and resources
- Ensure adaptation of these measures based on changing circumstances
- Inform and train employees about occupational risks
Personal Protective Equipment (PPE)
Employers must mandatorily:
- Provide PPE suitable for work positions free of charge
- Ensure their maintenance and renewal
- Train employees in their correct use
- Monitor their effective use in workplaces
Occupational Health Services
For companies with more than 50 employees (to be verified), employers must:
- Organize occupational health services
- Ensure mandatory periodic medical examinations
- Maintain a register of workplace accidents and occupational diseases
Hygiene Obligations
Work Premises
Employers must ensure:
- Adequate lighting: preferably natural, supplemented by appropriate artificial lighting
- Air circulation and ventilation: minimum air renewal of 25 m³ per hour per occupant (to be verified)
- Appropriate temperature: protection measures against extreme temperatures
- Cleanliness of premises: regular cleaning and equipment maintenance
Sanitary Facilities
Obligations include:
- Provision of separate toilets for men and women
- Installation of drinking water points in sufficient numbers
- Setup of changing rooms for companies where work clothing is required
- Creation of an infirmary for companies with more than 200 employees (to be verified)
Working Time and Rest
Legal Working Hours
Mali's Labor Code establishes:
- 40 hours per week maximum
- 8 hours per day maximum in principle
- Mandatory weekly rest of 24 consecutive hours
- Annual paid leave: 2.5 working days per month of effective service
Overtime
Legal premium rates are:
- 15% for daytime overtime hours
- 60% for nighttime overtime hours (9 PM-5 AM)
- 100% for work on Sundays and holidays
Salary and Compensation
Guaranteed Minimum Wage (SMIG)
The SMIG in Mali amounts to 40,000 FCFA per month (to be verified - recent data needed). Employers must:
- Respect this legal minimum for all employees
- Pay salaries no later than the 8th of the following month
- Provide detailed pay slips
- Make legal deductions (social contributions, ITS)
Specific Obligations by Company Size
Companies with 11 to 50 Employees
- Appointment of an employee representative
- Implementation of a complaints register
- Display of mandatory regulatory texts
Companies with More Than 50 Employees
- Establishment of a works council
- Implementation of a health and safety committee
- Development of internal regulations
- Professional training: contribution of 1.8% of payroll (to be verified)
Sanctions and Controls
Non-compliance with these obligations exposes employers to:
- Administrative sanctions: fines, formal notices
- Criminal sanctions: imprisonment from 6 days to 1 month and/or fines from 25,000 to 100,000 FCFA (to be verified)
- Civil sanctions: damages in case of workplace accidents
- Temporary closure of the establishment in case of serious danger
Inspections are conducted by Labor Inspectors who have broad investigation and sanctioning powers.
Useful Resources and Contacts
To comply with these obligations, employers can contact:
- Ministry of Labor, Public Service and Social Dialogue
- Labor Inspection of their district
- National Social Security Fund (CNSS)
- National Employers' Council of Mali (CNPM)