Legal Framework for Social Contributions in Mali
Mali's social protection system is primarily based on the Labor Code (Law No. 92-020 of September 23, 1992) and texts governing the National Social Security Institute (INPS). Employers in Mali are subject to various mandatory social contributions depending on the regime applicable to their employees.
Collection Agencies
- INPS - National Social Security Institute (private sector)
- CRM - Mali Pension Fund (civil service)
- AMO - Mandatory Health Insurance
Mandatory Employer Social Contributions
General INPS Regime (Private Sector)
Employer contributions to INPS represent 16% of gross salary and are distributed as follows:
- Family benefits: 7% of gross salary
- Work accidents and occupational diseases: 2.5% of gross salary
- Pension: 6.5% of gross salary (employer share)
Note: Employee contributions amount to 3.5% (pension), bringing total pension contributions to 10% of gross salary.
Mandatory Health Insurance (AMO)
The AMO, being implemented progressively, provides for the following contributions:
- Employer share: 3.5% of gross salary
- Employee share: 3.5% of gross salary
- Total: 7% of gross salary
To verify: The effective deployment of AMO and practical implementation procedures by sector.
Payroll Taxation
Tax on Salaries and Wages (ITS)
Employers must withhold ITS at source according to the progressive scale in force:
- Bracket 1: 0 to 30,000 XOF - Rate 0%
- Bracket 2: 30,001 to 50,000 XOF - Rate 12%
- Bracket 3: 50,001 to 80,000 XOF - Rate 17%
- Bracket 4: 80,001 to 120,000 XOF - Rate 25%
- Bracket 5: Above 120,000 XOF - Rate 30%
Allowances and Deductions
- Standard allowance: 20% of gross salary (minimum 5,000 XOF, maximum 50,000 XOF)
- Family burden: 2,500 XOF per dependent (maximum 4)
- Deductible social contributions
Other Employer Charges
Continuing Professional Training
Companies with more than 4 employees must dedicate 2% of their payroll to professional training, either through direct actions or payment to the Professional Training and Apprenticeship Development Fund (FDFP).
Social Housing
Contribution to the National Housing Fund: 1% of payroll for companies with more than 5 employees (to verify according to current regulations).
Declaration and Payment Procedures
Frequency
- INPS contributions: Monthly declaration and payment before the 15th of the following month
- ITS: Monthly payment before the 15th of the following month
- Annual declarations: Before January 31st of the following year
Mandatory Documents
- INPS contribution slip
- Monthly tax declaration (DFM)
- Nominal statement of salaries
- Up-to-date payroll book
Penalties for Non-Compliance
INPS Penalties
- Late payment: 1.5% increase per month of delay
- Failure to declare: Administrative fine
- Undeclared work: Criminal sanctions under the Labor Code
Tax Penalties
- Late ITS payment: 5% penalty + late interest
- Failure to maintain registers: Fixed fine
Sector-Specific Features
Agricultural Sector
Special regime with reduced contributions for agricultural operations according to their size and turnover (procedures to verify).
Free Zones and Incentives
Companies benefiting from the Investment Code may obtain temporary exemptions on certain social and tax charges according to conditions defined by law.
Practical Advice for Employers
- Mandatory registration with INPS before any recruitment
- Rigorous maintenance of social and tax registers
- HR staff training on declarative obligations
- Professional advice to optimize charge management while respecting legality
- Active regulatory monitoring given frequent changes
Important note: This guide presents the main obligations. It is recommended to consult an accountant or lawyer specialized in Malian social law for precise application according to your situation.