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Salary charges
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The sursalaire (above-scale pay supplement)
The salary supplement bridges the gap between the legal minimum and the market rate: it is a balancing mechanism, an adjustment above the minimum, “without violating the law.” It results from an agreement between the employer and the employee. Example: agreed-upon salary of 100,000 CFA francs, legal minimum of 40,000 CFA francs → additional pay of 60,000 CFA francs. It preserves the pay scale: the difference is held in a separate account and is not incorporated into the base salary.
Transport and travel expenses
Transportation and travel expenses are actual costs associated with a business trip and reimbursed by the employer. They are not considered wages as long as they correspond to costs actually incurred. A fixed or regular amount is considered salary, while an amount based on actual expenses is considered a reimbursement. Since they are not considered income, they are not subject to any withholding taxes and must be recorded as expenses.
Transportation Allowance
The transportation allowance compensates for the commute to and from work, a daily inconvenience. It is generally available, but employees who are already provided transportation by the company are excluded. It is tax-deductible up to 10% of base pay; any amount above that is taxable.
Travel Allowance
Travel allowance covers regular travel required by the job, not personal trips. It is paid as a lump sum to avoid having to justify each trip. The amount must correspond to actual travel: a lump sum that is unrelated to work ceases to be a reimbursement and becomes a salary supplement.
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