Bamako, Mali

Remuneration

BONUSES AND ALLOWANCES

22 June 2026

Bonuses and allowances

Bonuses are rewards granted to employees for exceptional effort, whilst allowances are compensation for a duty arising from the nature of the work. In Mali, bonuses and allowances can be classified into two main categories:

  • mandatory bonuses and allowances;
  • optional bonuses and allowances.

Mandatory bonuses and allowances

These are established by a statutory or regulatory provision that is binding on employers with salaried staff in Mali. The minimum amounts are set as follows:

Special Allowance (1973): in accordance with the provisions of Decree No. 17/PG-RM of 7 February 1973, this is granted to all employees at a rate of 1,000 CFA francs per month.

Cost-of-Living Allowance (1974): in accordance with the provisions of Decree No. 117/PG-RM of 31 July 1974, this is paid to all staff at a rate of 10 per cent of the basic salary, with a minimum payment of 2,250 CFA francs.

Special Allowance (1982): In accordance with the provisions of Act No. 82-38/AN-RM of 16 February 1982, this is paid as a lump sum of 1,000 CFA francs to staff whose basic salary is less than 25,000 CFA francs.

Solidarity allowance (1991): in accordance with the provisions of Order No. 91-056/P.CTSP, this is granted to all staff at the rate of: 

1) 2,000 CFA francs for managerial staff,

2) 5,000 CFA francs for senior technicians,

3) 6,500 CFA francs for other staff members.

Length-of-service allowance: In accordance with the provisions of Article L.97 of Law 92-020/AN-RM on the Labour Code of Mali, this is paid to any employee with three (3) years’ service with the same employer as follows:

 3 per cent after 3 years’ service,

 5% after 5 years’ service,

 plus 1% for each additional year, up to a maximum of 15%.

Optional bonuses and allowances

These are bonuses and allowances which employers are not obliged to provide.

They can also be classified into two categories:

Bonuses and allowances established by Decree No. 99-0892/MF-SG of 18 May 1999 on the Rules for Deducting from the Taxable Base Bonuses and Allowances Paid in Addition to Salary.

These are not compulsory but may be deducted from payroll tax (ITS) under specified conditions. They comprise:

  • Representation and Responsibility Allowance,
  • Cash and Management Allowance,
  • Allowance for working in specific conditions (depth, height, dust, mud, pneumatic tools, etc.)
  • Equipment allowance,
  • Travel allowance,
  • Personal vehicle allowance,
  • Transport allowance,
  • Relocation allowance,
  • Bonuses and allowances for events affecting staff:

- Medical expenses,

- Trainee allowances,

- Family allowances,

- Redundancy pay (for services rendered or retirement).

The second group of optional bonuses and allowances consists of financial benefits which the employer is free to introduce for the benefit of staff but which will not be deducted from ITS:

• Performance bonus,

• Year-end bonus,

• Gratuity…


 

Please note:

Where a bonus is compulsory and does not constitute a gratuity (i.e. it is not exceptional in nature), it is included in the calculation of salary.


 

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