Employment law
HR administration: obligations and deadlines
One morning, a labour inspector arrives at the hotel reception and asks for the employer register, the payment register and the contracts of the extra staff hired for the season. The HR manager searches the cupboards. An hour later, one section is missing, three contracts were never filed and a cook injured last week was never reported to the INPS. Every gap has a price.
Our fictional running case: Wassa Hôtel, a hotel in Bamako with 40 permanent employees, which strengthens its teams each season.
1. What exactly are we talking about?
HR administration covers the formalities the law requires around each employee: contracts, declarations, registers, medical examinations, end-of-contract documents. It creates no visible value, but it provides the evidence the company needs before the inspectorate, the INPS (National Social Security Institute) or the court.
The labour inspector may enter the establishment at any time and require any register or document prescribed by the Code (article L.296). Whatever does not exist that day is a recorded offence.
What is not written at the right time will not exist on the day it has to be proved.
2. On hiring: the formalities to complete
| Formality | Who is concerned | Deadline |
|---|---|---|
| Written contract | Fixed-term, apprenticeship, part-time, foreign worker; advisable for all | Before starting work |
| Filing with the labour inspectorate | Fixed-term contracts over three months | Before performance begins |
| Filing for opinion with the regional inspectorate | Employee relocated by the employer away from their home area, after a medical examination | Not set by the Code |
| National Labour Directorate visa and work permit | Foreign worker | 15 days after start (contract of 6 months or less), 30 days beyond |
| Pre-employment medical examination | All employees | Before hiring, at the latest before probation ends |
| Declaration of hiring to the INPS | All employees | Within 8 days |
| Declaration to the placement body | All employees | Within 15 days (article L.309) |
| Entry in the employer register | All employees | On hiring |
A fixed-term contract of more than three months must be filed before performance begins. Labour Code, article L.21 For a foreign worker, the employer must apply for the visa; if the administration does not reply within fifteen days, the visa is deemed granted. Labour Code, article L.29
The most common mistake
Forgetting to declare "probationary" employees to the INPS. The Social Security Code requires every hiring to be declared within eight days. Otherwise, the INPS may charge the employer for benefits paid to the employee, and the employer faces a fine. Social Security Code, article 163
Example. A Wassa Hôtel kitchen assistant, hired three weeks ago and never declared, is badly burned. The INPS may charge the hotel for care and daily allowances (article 165); the criminal fine is XOF 20,000, and XOF 75,000 to 200,000 for a repeat offence (article 239).
What you need to do
- Declare every hiring to the INPS within eight days, probation included.
- File any fixed-term contract over three months before the first working day.
- Schedule the medical examination before the probationary period ends.
3. Every month: the routine that protects
- Give each employee a payslip showing gross pay, deductions and net pay (articles L.104 and L.105). See Issuing payslips.
- Pay monthly salaries no later than eight days after the end of the month (article L.103).
- Copy the payslip entries into the payment register, with the record of absences by cause.
- Update the second section of the employer register: work done, pay, leave.
- Pay INPS contributions within the first fifteen days of the month if the company has more than 9 employees, or of the quarter otherwise (Social Security Code, article 199).
- Pay the flat-rate employer contribution and the youth employment tax within the first fifteen days of the following month (Tax Procedures Book, articles 297 and 318-B).
The payment register may be kept electronically, provided it shows all mandatory entries without risk of alteration. It must be kept for five years after the last entry. Labour Code, article L.107
What late contributions cost
Example. Wassa Hôtel owes XOF 500,000 in monthly contributions and pays them three months late. Contributions not paid on time are increased by 2% per month of delay (Social Security Code, article 208).
Surcharge: 500,000 × 2% × 3 = XOF 30,000 Amount to pay: 500,000 + 30,000 = XOF 530,000
What you need to do
- Set an internal date for payroll and contribution payments before the 15th of the month.
- Check every month that the register and payslips match.
4. Events to handle without delay
| Event | What it triggers | Deadline |
|---|---|---|
| Workplace accident | First aid, then declaration to the INPS and the regional inspectorate | 48 hours |
| Injured employee still absent | Request a medical certificate | After 3 days |
| Non-occupational illness | Medical certificate, calculation of statutory sick pay | From the start of absence |
| Return after illness of more than 3 weeks or occupational disease | Return-to-work medical examination | On return |
| Pregnancy | INPS file: medical certificate, employer attestations | Before leave starts |
| Birth in an employee's household | 3-day birth leave | Within 15 days around the birth |
| Death of a female employee's husband | Widowhood leave on written request, 4 months and 10 days at most | On request |
| Accepted substantial change | Written amendment | Takes effect after a period equal to notice, one month at most |
The employer must declare any workplace accident or occupational disease within 48 hours at the latest, in four copies, one of which goes to the INPS. Social Security Code, article 71 It must also notify the labour inspector within the same period (article L.176).
What you need to do
- Appoint a person responsible for declaring workplace accidents within 48 hours.
- Keep blank INPS forms available at every site.
5. Calendar deadlines
Some obligations depend on no event, only on a date. They are the ones most often forgotten:
- Medical examinations: at least once a year, every three months for employees under 18 (Social Security Code, article 44).
- Fixed-term contracts: term, renewals, two-year maximum.
- Work permits: renewal request at least one month before expiry, and a list of foreign staff to be sent before 31 December (Order No. 2024-4363/MTFPDS-SG).
- Leave: carry-over is possible only at the employee's request, over two years of service at most, with at least eight days taken in the first year (article L.150).
- Probationary period: its end closes the option of free termination.
Headcount thresholds
| Headcount | Obligation |
|---|---|
| At least 10 employees | Internal rules in industrial, commercial and agricultural businesses (article L.62) |
| More than 10 employees | Election of staff delegates (article L.265) |
| 11 regular employees | A union committee may be set up (article L.258) |
| 50 employees (industry) or 100 (other sectors) | Health and safety committee (article L.280) |
On internal rules, see Internal rules.
What you need to do
- Keep a single table of deadlines: examinations, fixed-term contracts, permits, leave, probation.
- Review headcount thresholds at each seasonal hiring.
6. When the employee leaves
| Obligation | Content |
|---|---|
| Payment | Salary and payments due as soon as service ends (article L.103), including accrued leave compensation (article L.162) |
| Certificate of employment | Start and leaving dates, jobs held, occupational category |
| Declaration of departure to the INPS | Within 8 days (Social Security Code, article 163) |
| Employer register | Entry of the leaving date |
An employer who fails to issue the certificate of employment is liable for damages. Labour Code, article L.61 A "full and final settlement" statement signed by the employee cannot be relied on against them: it waives none of their rights (article L.111).
How long should records be kept?
Registers are kept for five years after the last entry. Claims for salary, bonuses and allowances are time-barred after three years (article L.118). Keeping individual files for at least three years after departure is therefore a minimum.
What you need to do
- Prepare a detailed, line-by-line final settlement.
- Issue the certificate of employment on the day of departure, or keep it available.
A closer look: the employer register
The employer register has three sections: the first for employees' identity and contracts, the second for work, pay and leave, the third for the labour inspector's endorsements and formal notices. Labour Code, article L.130
Order No. 2024-4363/MTFPDS-SG of 27 December 2024 specifies its content (NINA number, INPS number, foreign workers' permits) and requires it to be numbered and initialled by the labour inspector before use. Each omitted or incorrect entry is punishable by a fine of XOF 20,000 to 50,000, applied as many times as there are omissions (article L.319).
Key takeaways in 6 points
- Declare every hiring and every departure to the INPS within eight days.
- File fixed-term contracts over three months before performance, and have foreign workers' contracts endorsed on time.
- Issue a payslip with each payment and keep the payment register up to date.
- Declare any workplace accident within 48 hours.
- Track medical examinations, fixed-term contracts, permits and headcount thresholds in a single table.
- Have the employer register numbered and initialled, and keep registers for five years.