4. Social security contributions

Social security contributions are taxes paid in the form of social security contributions to joint social security bodies to fund social security benefits for workers.

The approved joint social security bodies in Mali are

• the National Social Security Institute (INPS) for workers covered by the Labour Code,
• the Malian Social Security Fund (formerly CRM) for civil servants and military personnel, members of parliament, former presidents and prime ministers,
• the National Health Insurance Fund (CANAM), which covers both sectors.

For workers covered by the Labour Code (those covered by collective agreements), social security contributions are 

Employee contributions

• 3.60% for the pension scheme contribution,
• 3.06% for the contribution to the AMO scheme.

Employer’s contributions  

• 8% for the family benefits scheme,
• 5.4% towards the pension scheme,
• 1 to 4% for the occupational accidents and diseases scheme,
• 3.50% to the Compulsory Health Insurance (AMO) scheme.