Bonuses

Bonuses and gratuities are exceptional or periodic financial benefits granted to employees in addition to salary, allowances, and benefits in kind. In NGOs and cooperation projects in Mali, they must be predictable, budgeted, justified, and properly regulated, especially when the funds come from a donor.

Indicative Bonus and Gratuity Schedule

Type of bonus or gratuity	Indicative minimum	Indicative maximum	Recommended conditions
Annual bonus	25% of one month’s salary	100% of one month’s salary	Granted at the end of the year, depending on the available budget and overall performance.
13th-month salary	50% of one month’s salary	100% of one month’s salary	Must be provided for in the employment contract, HR manual, or compensation policy.
Exceptional performance bonus	5% of annual salary	20% of annual salary	Linked to measurable objectives and a written performance evaluation.
End-of-project bonus	25% of one month’s salary	Three months’ salary	Granted upon project closure, provided the budget allows it.
Loyalty or internal seniority bonus	25% of one month’s salary	One month’s salary	After three, five, or ten years of service, depending on internal policy.
Collective results bonus	25% of one month’s salary	Two months’ salary	Granted if the team achieves the project’s major performance indicators.
Exceptional mobilization bonus	FCFA 25,000	FCFA 500,000	In cases of excessive workload, emergencies, humanitarian response, or exceptional work.
Temporary replacement bonus	10% of monthly salary	40% of monthly salary	When an employee temporarily performs the duties of a higher-level position.
Acting-duty allowance	15% of monthly salary	50% of monthly salary	For a replacement formally authorized through a written decision.
Relocation or installation allowance	FCFA 250,000	FCFA 3,000,000	For an employee recruited outside the duty station or required to relocate.
Non-mandatory departure gratuity	25% of one month’s salary	Two months’ salary	Must not be confused with statutory end-of-contract entitlements.
Special donor or successful project-closure bonus	50% of one month’s salary	Three months’ salary	Granted if the project is closed without major audit reservations or findings.

Schedule by Employee Category

Category	Annual bonus	Performance bonus	End-of-project bonus
Support staff	25% to 50% of one month’s salary	5% to 10% of monthly salary	25% to 50% of one month’s salary
Drivers and logistics staff	25% to 75% of one month’s salary	5% to 15%	50% to 100% of one month’s salary
Field officers and community facilitators	50% to 100% of one month’s salary	10% to 20%	50% to 150% of one month’s salary
Administrative and accounting assistants	50% to 100% of one month’s salary	10% to 20%	50% to 150% of one month’s salary
Supervisors and project officers	75% to 100% of one month’s salary	15% to 30%	One to two months’ salary
Coordinators, Finance and Administration Managers, and branch managers	100% of one month’s salary	20% to 40%	One to three months’ salary
Directors and senior experts	100% to 200% of one month’s salary	30% to 60%	Two to four months’ salary

Recommended Bonuses and Gratuities for a Cooperation Project

To remain prudent and acceptable to donors, the recommended structure is as follows:

Bonus or gratuity	Recommendation
13th-month salary	Possible, but only if included in the HR budget from the outset.
Annual performance bonus	Very useful, but it must be linked to a written performance evaluation.
End-of-project bonus	Recommended to motivate employees to remain committed until project closure.
Exceptional bonus	Possible, but should be used sparingly and authorized through a written decision.
Acting-duty allowance	Highly justified when an employee genuinely replaces a supervisor or higher-ranking employee.
Loyalty bonus	Useful for permanent NGOs, but less suitable for short-term projects.

Note: A bonus or gratuity should not be granted arbitrarily. It should depend on clear criteria:

Criterion	Application
Actual attendance	Exclude the employee or calculate the amount on a pro rata basis in cases of prolonged, unjustified absence.
Minimum length of service	For example, six or twelve months of service.
Individual performance	Written performance evaluation with a minimum required score.
Collective performance	Achievement of project or team objectives.
Discipline	No serious misconduct or recent disciplinary sanction.
Budget availability	Payment only if authorized by the available budget.
Management approval	Decision signed by management or the management committee.
Donor compliance	Compliance with the applicable funding rules.

Calculation Formula

Situation	Proposed formula
Employee present throughout the year with good performance	100% of the planned bonus or gratuity
Employee recruited during the year	Bonus or gratuity calculated on a pro rata basis according to the number of months worked
Employee with average performance	50% to 75% of the bonus or gratuity
Employee subject to disciplinary action	0% to 50%, depending on the seriousness of the misconduct
Employee who resigns before the payment date	Generally not eligible, unless otherwise provided
Project ending before twelve months	Bonus or gratuity calculated on a pro rata basis

If the Planned Annual Bonus Is Equal to One Month’s Salary

Monthly salary	Attendance	Performance	Bonus or gratuity
FCFA 300,000	12 months	Good	FCFA 300,000
FCFA 300,000	6 months	Good	FCFA 150,000
FCFA 300,000	12 months	Average	FCFA 150,000 to FCFA 225,000
FCFA 300,000	12 months	Unsatisfactory	FCFA 0 to FCFA 100,000

Additional Provisions on Bonuses and Gratuities

Bonuses and gratuities granted to employees are exceptional or periodic benefits that are separate from basic salary, allowances, and benefits in kind. They may be awarded for reasons including performance, achievement of objectives, the end of the year, project closure, acting-duty responsibilities, loyalty, or exceptional mobilization.

The granting of a bonus or gratuity is not automatic. It depends on budget availability, donor rules, individual or collective performance, the employee’s actual attendance, professional conduct, and a formal decision by management.

Any bonus or gratuity may be calculated on a pro rata basis according to the employee’s actual period of service. It may be reduced, suspended, or cancelled in cases of inadequate performance, unjustified absence, disciplinary action, serious misconduct, failure to achieve objectives, or budget restrictions.

The payment of an exceptional bonus or gratuity for a particular year or project does not create an acquired entitlement for subsequent years or projects, unless otherwise provided in the employment contract, the human resources manual, or a written decision issued by the organization.

Practical Recommendation

For an NGO or cooperation project in Mali, the most balanced schedule would be:

Type	Recommended level
Annual bonus	50% to 100% of one month’s salary
Performance bonus	5% to 20% of annual salary
End-of-project bonus	50% of one month’s salary to two months’ salary
Acting-duty allowance	15% to 40% of monthly salary
Exceptional bonus	FCFA 25,000 to FCFA 500,000

The best approach is to provide for an annual bonus capped at one month’s salary, together with an end-of-project bonus payable only if the expected results are achieved and the donor authorizes it.