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The 36 most common offences committed in the workplace
These lists show the main labor law violations employers commonly commit in Mali, from apprenticeship rules to contract management. They cover errors in hiring, working hours, wages, leave, termination, and union rights. In practice, these are the areas where companies most often fall into non‑compliance during inspections or disputes.
The Basis for AMO Contributions
The AMO assessment base includes all work-related compensation, excluding expense reimbursements and family benefits. The rate depends on the insured person’s category (6.56% for employees covered by the Labor Code). The employer must remit both its share and the portion deducted from payroll within the prescribed time limits.
The Benefits
A benefit in kind is a good or service paid by the employer for the employee’s personal use. It differs from a reimbursement, which only covers expenses made for the company. Benefits may include housing, transport, communication, fuel or family support. They supplement salary and must be clearly defined to avoid social or tax issues.
The Benefits
A benefit is the provision of a good or service to meet an employee’s need, either in kind or in cash upon presentation of a receipt, defined by the fact that the employee does not choose the amount; this criterion distinguishes it from income. Only the benefits listed in Order No. 99-0894/MF-SG are 50% tax-exempt; the remainder remains taxable, and the company must be able to verify the nature, supporting documentation, eligibility, and value of the benefit.
The Breakdown of Gross Pay
Gross pay is the sum of five salary components—base pay, mandatory bonuses, optional bonuses, benefits, and overtime—each included only after classification as salary. Two elements are required by law, three depend on employer policy. Gross pay forms the tax base: net pay comes after deductions, and employer cost is added on top.
The Certificate of Employment: Four Permitted Particulars, and Everything It Must Not Contain
A certificate of employment is due on final departure, whatever the cause of termination. It states exclusively the date of entry, the date of departure, the nature and dates of successive jobs and the classification category. Reasons for leaving, appraisals and sanctions have no place on it. Its absence or inaccuracy costs XOF 50,000 to 200,000, plus damages.
The Commencement, Suspension, and Termination of AMO Benefits
AMO benefits become available after enrollment, payment of premiums, and a 6-month waiting period. In the event of job loss, benefits may be maintained for 6 months, and for one year after death for beneficiaries who do not receive a pension. Benefits are suspended in the event of nonpayment, and RAMED is subject to a separate procedure for individuals in need.
The Expatriation Allowance
The relocation allowance compensates an employee for working far from their home environment. It is payable only if three conditions are met: the employee must be an executive, an expatriate, and have resided in Mali for less than ten years. It is intended to support a temporary transition, not a permanent move. For tax purposes, it is deductible up to 15% of the employee’s total compensation; any amount exceeding this limit is not deductible.
The Operating Principles of the AMO
The AMO is based on solidarity, contributions from insured individuals, risk pooling, and direct billing. Premiums collectively fund healthcare without serving as individual savings. The beneficiary pays only the copayment, under guaranteed coverage free from discrimination.
The Origins of Mandatory Health Insurance (AMO)
Before the AMO was established, employees’ health coverage was provided by the INPS and the CMIE, pending the implementation of a more comprehensive system. The 2009 law established the AMO and the CANAM, expanding the pool of beneficiaries, the healthcare network, and the services covered. Funding is now based on 6.56% in contributions, and the AMO supplements—rather than replaces—occupational health services.
The Position Allowance and Liability Allowance
The position allowance is taxable; the liability indemnity is exempt up to 60,000 CFA francs, provided that it compensates for actual liability, is listed by its exact name on the pay stub, and does not exceed the cap; the designation must reflect an actual situation; otherwise, the exemption is forfeited.
The Probationary Period: a Freedom to Terminate Earned in Writing and Lost in a Day
Probation exists only if stipulated in writing, with the job, the category and the duration. It lasts in principle as long as the notice period, six months at most including renewal. During probation the worker is paid at his category rate and termination is free, without notice or compensation. Continued one day without renewal, it becomes an open-ended contract from day one.
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