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Articles, practical guides and legal updates written by our experts.
Severance Pay and End-of-Service Benefits
Severance pay and end-of-service payments (legally referred to as “compensation for services rendered”) are tax-exempt, but only up to the limits set forth in the Labor Code: “the exemption ends where the statutory scale ends.” In the case of a negotiated departure, only the statutory portion is exempt; any amount exceeding that becomes taxable again. The cap is calculated according to the Labor Code, never according to tax law.
Severance pay in Mali
In Mali, a dismissed employee with at least one year of continuous service is entitled to severance pay, separate from notice; only gross misconduct removes it. It is calculated on the monthly average of the last twelve months, bonuses included and expenses excluded. The scale is progressive: 20% per year up to 5 years, 25% from the 6th to the 10th, 30% beyond, fractions of a year included. A collective agreement may provide more.
Sick leave
Sickness absence suspends the contract, but the regime depends on the origin of the condition: the INPS pays throughout the incapacity where it is occupational, the employer for up to six months where it is not. The article compares the two regimes, the compensation scale, the employee's obligations and the effects on seniority and annual leave.
Sickness: prolonged or repeated absences, how to resolve them without dismissing for illness
Illness is never a ground for dismissal in Mali, and "disruption of the business" is a French-law criterion. Suspension for illness lasts six months and is extended until the employee is actually replaced. During the absence, a replacement fixed-term contract covers the post; afterwards, the termination is handled as a dismissal. Repeated absences of more than fifteen days in a six-month period require a return-to-work visit.
Social Dialogue and Dispute Management: the Bodies, the Procedures and the Deadlines
Above ten workers, staff delegates are elected for three years, on a precise timetable with minutes to the inspectorate within three clear days. Dismissing one requires the inspector's authorisation, on pain of nullity. Individual disputes go through conciliation, collective ones through the conciliator then arbitration. A strike requires fifteen days' notice.
Social Security Contribution Administration Agencies
The INPS, CMSS, and CANAM have complementary roles in the administration of social security contributions and benefits. A worker’s employment status determines which agency they are affiliated with and which agency is responsible for handling their matters. The employer must correctly report and remit contributions to each respective agency.
Social Security Contributions
Social security contributions are payments that entitle employees to benefits (retirement, health care, family benefits). They are paid to the INPS, the CMSS, and the CANAM. For employees covered by a collective bargaining agreement: 6.66% paid by the employee and 17.90% to 20.90% paid by the employer. Two schemes are jointly funded (pension, basic health insurance), and two are fully employer-funded (family benefits, workplace accidents, with a variable workplace accident rate).
Social Security for Employees in Mali
Social security for employees in Mali covers retirement, disability, death, workplace accidents, illness, and family benefits. Each area has its own rules and eligibility requirements. Funding is based on employer and employee contributions, depending on the specific branch. Accurate reporting and properly maintained supporting documents facilitate access to benefits.
Social security in Mali: what decides whether your employee gets paid
In Mali INPS pays the benefits, but it is the employer that opens the entitlement: without a declaration and registration the employee is not compensated, and the Institute may charge the benefits back to the company. Two deadlines not to confuse: eight days to declare a hire or an end of contract to INPS, fifteen days for the placement body. Every workplace accident is reported within forty-eight hours, in four copies.
Special Leave and Exceptional Permissions: the Ceiling Is in the Law, the Scale Is Yours to Write
Article L.146 sets no scale: it forbids charging the first ten days of family permission against acquired leave. Only birth leave is quantified by a general text, at three paid days within a fifteen-day window. The “3 days wedding, 2 days death” scale in the decree applies only to domestic staff. Writing your own scale is up to you.
Special leave
Special leave covers permissions for family events, not deducted from accrued leave within a ten-day ceiling and with no deduction from pay, the durations being set by the collective agreement. Births also open entitlement to a social security allowance paid in three instalments on production of the monitoring certificates.
Specific Compensation
Specific allowances do not pay for work: they reimburse, support, or compensate. Seven categories exist—expatriate travel, personal events, family allowances, medical expenses, statutory severance, internship allowances, and Special Allowance 82. “Statutory” is decisive: anything above the legal scale no longer qualifies. The list is open‑ended, so an item can fit even if not explicitly mentioned.
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