Health insurance - AMO
The Basis for AMO Contributions
To calculate a contribution to the Mandatory Health Insurance (AMO), you need to know two things: the calculation basis, known as the assessment base, and the applicable rate.
The formula is simple:
AMO premium = contribution base × applicable rate.
The main challenge is identifying the amounts that make up this contribution base.
1. What is the contribution base?
The contribution base is the amount to which the contribution percentage is applied.
For an employee, it includes compensation paid in exchange for work, subject to the specified exclusions. It is therefore not limited to the base salary and does not correspond to the net pay received after deductions.
Decree No. 09-552/P-RM, Articles 105 and 106.
2. What items should be included or excluded?
| Item | Base Salary |
|---|---|
| Base salary | Included |
| Bonuses and allowances that constitute compensation | Included |
| Occasional or exceptional compensation | Included |
| Business expenses and allowances representing reimbursement of expenses | Excluded |
| Family benefits | Excluded |
The name given to a payment is not sufficient to determine how it should be treated. An “allowance” may be payment for work or reimbursement for a business expense: its nature must be examined, and the corresponding supporting documents must be retained.
Decree No. 09-552/P-RM, Articles 105 and 106.
3. What rates apply?
AMO rates vary depending on the insured person’s category:
| Category | Insured Person’s Share | Employer’s share | Total |
|---|---|---|---|
| Employee covered by the Labor Code | 3.06% | 3.50% | 6.56% |
| Civil or military employee | 3.06% | 4.48% | 7.54% |
| Retiree | 0.75% | — | 0.75% |
| Self-employed person enrolled in voluntary insurance | 6.56% | — | 6.56% |
For self-employed individuals, enrollment is through voluntary insurance. The contribution is based on a flat rate corresponding to their income bracket. For retirees, it is deducted from the pension subject to contributions.
Ministry of Social Protection, overview of AMO funding; CLEISS, contributions in Mali.
4. Sample calculation for an employee
Let’s consider an employee covered by the Labor Code who receives the following amounts:
| Monthly Component | Amount | Included in the tax base |
|---|---|---|
| Base salary | 200,000 FCFA | Yes |
| Performance bonus | 30,000 FCFA | Yes |
| Reimbursement of justified business travel expenses | 20,000 CFA francs | No |
| AMO base | 230,000 FCFA |
Contributions are calculated as follows:
- Employee share: 230,000 × 3.06% = 7,038 FCFA.
- Employer's contribution: 230,000 × 3.50% = 8,050 FCFA.
- Total AMO: 7,038 + 8,050 = 15,088 FCFA.
The employer withholds 7,038 FCFA from the employee’s pay and adds 8,050 FCFA at its own expense. The employer then remits both portions.
5. Is there a minimum base amount?
The decree stipulates that the compensation used as the basis for the calculation may not be less than the current minimum wage (SMIG).
Decree No. 09-552/P-RM, Article 106.
The former amount of 28,460 CFA francs listed in the original article must be updated: the CLEISS fact sheet indicates a minimum wage of 40,000 CFA francs per month as of January 1, 2016.
CLEISS, contributions in Mali.
6. Who is responsible for paying contributions?
The employer is responsible for paying the employer’s share and the employee’s share withheld from payroll. The employer must also file the corresponding reports. A withholding from the pay stub must be followed by its remittance.
INPS, reporting and payment obligations.
The decree implementing the AMO sets the following deadlines:
| Situation | Scheduled Deadline |
|---|---|
| Employers with more than 10 employees | The first 15 days of each month |
| Employers with 10 or fewer employees | The first 15 days of each quarter |
| Organization responsible for paying pensioners’ contributions | The first 15 days of each month |
These deadlines apply to provisions specific to the AMO.
Decree No. 09-552/P-RM, Articles 103 and 104.
7. Key Points
- The contribution base is the amount to which the contribution rate is applied.
- It is not limited to base pay.
- Reimbursements for business expenses must be distinguished from other components of compensation.
- The rate depends on the insured person’s category.
- The employer pays both its own contribution and the portion deducted from the employee’s paycheck.