Bamako, Mali

Payroll costs

2. Tax and social security contributions

22 June 2026

Tax and social security contributions are compulsory deductions from employees’ wages.

Under Malian law, employers are required to deduct these contributions at source and pay them to the relevant authorities.

Taxes are paid to the tax authorities, which are responsible for distributing them to the various beneficiaries,

Social security contributions are paid to the social security bodies, namely the National Social Security Institute (INPS) and the National Health Insurance Fund (CANAM).