Health insurance - AMO
Contribution base
The reform was introduced following a process of consultation between the relevant stakeholders (employers’ organisations, trade unions and the State) that began in 2007.
The administration of health insurance is entrusted to the National Health Insurance Fund, which is authorised to collect contributions from public and private sector employers.
Like the INPS, the CANAM is a semi-public organisation with equal representation, whose benefits are funded by the stakeholders (employers and employees). This is why the board of directors is composed alternately of representatives of employers and trade unions.
In accordance with Decree No. 10-578/P-RM of 25 October 2010, contributions are set as follows:
|
Employee’s contribution |
Rate |
Employer’s contribution |
Rate |
Total |
|
Employees covered by the Labour Code |
3.06% |
Employer |
3.50% |
6.56% |
|
Civil or military servant |
3.06% |
State/Local authority |
4.48% |
7.54% |
|
Pensioner |
0.75% |
INPS – CMSS |
|
0.75% |
|
Self-employed |
6.56% |
INPS |
|
6.56% |
For employees, the contribution is calculated on the basis of total remuneration, including bonuses and allowances, with the exception of expense reimbursements and family benefits (Law 44 and Decree 106-107).
For pensioners, the contribution is calculated on the basis of pensions paid, excluding supplementary pensions taken out in addition to statutory entitlements.
For self-employed workers, the contribution is based on the declared flat-rate income.
The basis for calculating the AMO cannot be less than the guaranteed inter-professional minimum wage (SMIG) set (28,460 CFA francs for a 40-hour working week as at today).
Contributions are payable on the 15th of the month for employers with more than 10 employees and on the 15th of the quarter for employers with fewer than 10 employees. Pension management bodies must pay contributions on the 15th of the month.
The employer’s contribution of 3.50 per cent for employers registered with the INPS includes the 2 per cent contribution to the Health Protection Scheme in force since Act No. 62-68/AN-RM of 9 August 1962 establishing the Social Security Code in Mali, which was replaced by Law No. 99-041/AN-RM of 12 August 1999 establishing the Social Security Code in the Republic of Mali.
This scheme will be removed from the INPS’s remit; the INPS will only administer the three remaining schemes:
- Pensions,
- Family benefits,
- Workplace accidents and occupational diseases.
The main consequence for the INPS will be a change in the status or closure of the CMIE centres within the next five (5) years, as the institute will no longer have the necessary resources to maintain them in their current form.