Remuneration
Benefits in Kind
A benefit in kind is a good or service provided directly by the employer to the employee instead of a cash payment, such as housing, a vehicle, fuel, a telephone, insurance, meals, equipment, and similar benefits. In Mali, benefits in kind may be included in the basis for social security contributions and taxation, depending on their nature and valuation method. The Social Security Code states that contributions are calculated on the basis of all remuneration, including benefits in kind and various allowances.
Indicative Schedule of Benefits in Kind
| Benefit in kind | Indicative minimum | Indicative maximum | Eligible beneficiaries | Comments |
|---|---|---|---|---|
| Company-provided housing | FCFA 100,000/month | FCFA 1,500,000/month | Coordinators, field office managers, directors, and experts assigned outside their usual place of residence | Must be formalised through an agreement or assignment decision. |
| Housing water and electricity costs | 25,000 | 250,000 | Personnel housed by the project | A ceiling may be established to prevent abuse. |
| Residential security services | 50,000 | 200,000 | Senior managers, expatriates, and personnel in sensitive areas | Often justified on security grounds. |
| Housing furniture | 250,000/year | 3,000,000/year | Relocated personnel, expatriates, and project managers | May be provided directly by the organisation. |
| Company car | Internal use value | Internal use value | Senior management, coordinators, and heads of mission | Private use must be strictly regulated. |
| Service vehicle with driver | Based on actual cost | Based on actual cost | Senior management, experts, and official missions | Should be reserved for professional needs. |
| Monthly fuel allocation | 50,000 | 500,000 | Senior management, coordinators, field staff, and supervisors | A monthly ceiling or vehicle logbook should be established. |
| Vehicle maintenance coverage | Based on invoices | Based on invoices | Employees using a project vehicle | Only applicable to vehicles assigned for official duties. |
| Professional mobile phone | 50,000 | 500,000 | Managers, field staff, logistics staff, and coordinators | The device generally remains the property of the project. |
| Communication/internet plan | 10,000/month | 150,000/month | Project personnel | May also be treated as an allowance rather than a benefit in kind. |
| Laptop computer | 250,000 | 1,500,000 | Managers, assistants, accountants, and monitoring and evaluation staff | Must be returned at the end of the contract. |
| Field tablet/smartphone | 75,000 | 600,000 | Field officers, surveyors, and supervisors | Useful for data collection and reporting. |
| Supplementary health insurance | 50% coverage | 100% coverage | All personnel or managers, depending on the policy | Should be standardised to avoid employee dissatisfaction. |
| Family health insurance | 25% coverage | 100% coverage | Managers, employees on long-term contracts, and expatriates | The eligible beneficiaries must be specified, including spouse, children, and any applicable limit. |
| Medical evacuation/medical assistance | According to the insurance policy | According to the insurance policy | Personnel in difficult areas, expatriates, and staff on sensitive assignments | Particularly important for humanitarian projects. |
| Meals provided by the organisation | 1,500/day | 10,000/day | Field staff, drivers, and workshop teams | Must be distinguished from per diem payments. |
| Canteen or in-house catering | 20,000/month | 150,000/month | Office or project-site personnel | May be partially subsidised. |
| Workwear/personal protective equipment | 25,000/year | 300,000/year | Drivers, logistics staff, field staff, security personnel, and community workers | Helmets, safety vests, boots, raincoats, and identification badges. |
| Professional training | 100,000/year | 5,000,000/year | All levels, depending on operational needs | May be considered an HR investment rather than a personal benefit. |
| Children’s school fees | 250,000/year | 5,000,000/year | Expatriates, relocated managers, and senior management | A high-value benefit that should be reserved for specific contracts. |
| Annual airfare/rest and recuperation leave | 500,000/year | 3,000,000/year | Expatriates, relocated personnel, and international experts | Often included in international employment contracts. |
| Temporary accommodation upon arrival | 150,000 | 1,500,000 | Personnel recruited from outside the duty station | Generally provided for 15 to 30 days. |
| Settling-in allowance | 250,000 | 3,000,000 | Relocated or expatriate personnel | Should be granted only once when the employee takes up the position. |
| Personal security/escort | Based on actual cost | Based on actual cost | Personnel in high-risk areas | Must be justified by a security risk assessment. |
Recommended Classification by Position Level
| Position level | Recommended benefits in kind |
|---|---|
| Support staff | Workwear, identification badge, meals during missions, a service phone where necessary, and basic health insurance. |
| Drivers/logistics staff | Telephone, workwear, insurance, meals during missions, safety equipment, and possibly a regulated fuel allowance or allocation. |
| Field officers/community facilitators | Telephone, tablet or smartphone, field bag, helmet or safety vest depending on the area, insurance, and meals or accommodation during missions. |
| Administrative/accounting/HR assistants | Computer, telephone, internet access, health insurance, and professional training. |
| Supervisors/project officers | Computer, telephone, internet plan, fuel or service vehicle, enhanced insurance, and temporary accommodation during missions. |
| Coordinators/field office managers/finance and administration managers | Possible housing, a company or service vehicle, capped fuel allocation, telephone, computer, and partial family insurance coverage. |
| Directors/senior experts/expatriates | Housing, vehicle, possible driver, family insurance, medical evacuation, children’s school fees, annual airfare, and settling-in costs. |
Benefits in Kind to Prioritise in NGOs and Projects
For a development cooperation project in Mali, the benefits that are generally easiest to justify and most acceptable to donors include the following:
| Benefit | Priority level |
|---|---|
| Supplementary health insurance | Highly recommended |
| Professional mobile phone | Highly recommended |
| Work computer or tablet | Highly recommended |
| Personal protective equipment | Highly recommended |
| Meals or accommodation during missions | Highly recommended |
| Service vehicle for missions | Recommended |
| Capped fuel allocation | Recommended |
| Professional training | Recommended |
| Company-provided housing | To be reserved for key positions |
| Children’s school fees | To be reserved for expatriates or highly specific senior positions |
| Annual airfare | To be reserved for international contracts |
Key Tax and Social Security Considerations
Benefits in kind must be valued through payroll when they provide a personal benefit to the employee. The Malian legal texts reviewed indicate that benefits in kind are included in the remuneration subject to social security contributions.
Regarding employment income tax, the Directorate General of Taxation of Mali states that tax on salaries and wages applies to amounts paid by private or public employers. Malian tax guidance also refers to specific rules for the treatment of benefits in kind, including partial inclusion depending on the applicable regulations. (Directorate General of Taxation of Mali)
Organisations should therefore avoid providing significant benefits without proper documentation and traceability. Each benefit should be recorded in the employment contract, internal memorandum, HR manual, or assignment decision.
Model Clause on Benefits in Kind
Benefits in kind granted to personnel shall be determined according to the nature of the position, the level of responsibility, the duty station, operational requirements, security conditions, the project’s budget availability, and the rules of the donor.
Depending on the circumstances, such benefits may include company-provided housing, a company or service vehicle, fuel, a professional telephone, a computer, supplementary health insurance, work equipment, mission expenses, meals provided in connection with official duties, and any other benefit authorised by the organisation.
Benefits in kind do not constitute a permanent acquired right. They may be modified, suspended, or withdrawn following a change of position, a change of duty station, the end of a project, budget restrictions, or failure to comply with internal procedures.
All benefits in kind must be used in accordance with their intended professional purpose. Any abusive, personal, or unauthorised use of property made available by the organisation may result in reimbursement of the expenses incurred and/or disciplinary measures in accordance with the internal regulations.
Practical Recommendation
For NGOs and development cooperation projects in Mali, the firm recommends structuring benefits in kind into three categories:
| Category | Content |
|---|---|
| Basic benefits | Health insurance, service telephone, computer, identification badge, and work equipment. |
| Field-related benefits | Accommodation during missions, meals, service vehicle, capped fuel allocation, and safety equipment. |
| Senior-level benefits | Company-provided housing, company vehicle, family insurance, school fees, medical evacuation, and annual airfare. |
Good practice is to avoid providing both cash allowances and benefits in kind for the same purpose. For example, an organisation should avoid granting an employee a company car, a substantial transport allowance, and a high fuel allowance at the same time, unless there is a clear and documented justification.