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Articles, practical guides and legal updates written by our experts.

Payroll costs

The Risk Premium

The risk premium compensates for exposure, never for performance. It was established by Order No. 99-0892/MF-SG: it is not dependent on the employer. It is universal—“all staff, without distinction”—and proportional: 10% of base pay for each employee.

8 September 2026Read more →
Payroll costs

The Seniority Bonus

The seniority bonus is required by law: it is payable after 3 years (“it is mandated by law”). The pay scale is as follows: 3% after 3 years, 5% after 5 years, then an additional 1% per year up to a maximum of 15% after 15 years. It rewards length of service, never performance.

8 September 2026Read more →
Payroll costs

The Work Bonus / Special Conditions

The work allowance compensates simultaneous exposure to fieldwork and physical hardship. Based on Order 99‑0892/MF‑SG, hardship includes height/depth, dust/mud, tools or similar factors. The amount is a flat 20% of the category’s base salary. It is exempt from ITS but subject to social security—tax exemption never means social security exemption.

8 September 2026Read more →
Employment law

The apprenticeship contract

The apprenticeship contract is a special type of employment contract obliging the employer to pay an allowance and to provide methodical, complete vocational training. It must be in writing and filed with the labour inspectorate, covers young people aged 14 to 21 for up to three years, and carries a rising allowance of 25%, 50% then 100% of the SMIG.

10 September 2026Read more →
Employment law

The commuting accident

A commuting accident is treated as a workplace accident, provided the journey between home and workplace was not interrupted or diverted for a personal reason. The article sets out what breaks that protection, the 48-hour reporting deadlines and the burden of proof, which here falls on the employee.

25 September 2026Read more →
Employment law

The company closes or goes bankrupt: are wages guaranteed?

In bankruptcy, wages for the last twelve months have a preferential right over all the employer’s assets, and wage claims rank ahead of all other preferential claims, including the Treasury’s (L.113, L.115). Closure does not exempt the employer from dismissal rules: notice, payments, informing the inspector (L.57). In OHADA collective proceedings, the unattachable portion of the last twelve months is paid first. No wage guarantee fund exists.

6 October 2026Read more →
Employment law

The company is sold or merged: what happens to employment contracts?

On a sale, merger, succession or incorporation, all contracts in force continue with the new employer (L.57): pay, category, bonuses and seniority are maintained. Any substantial change requires the employee’s agreement (L.58). A takeover is not a ground for dismissal; duplicate posts follow the economic procedure (L.46 to L.48). INPS contributions become due on the transfer.

7 October 2026Read more →
Employment law

The employment dispute process in Mali

In Mali, an individual employment dispute is first handled within the company: HR proposes an amicable solution, in writing and signed by both parties. Failing agreement, it goes to conciliation before the labour inspector, then to the labour court, which tries conciliation again before ruling. An appeal, possible if the claim exceeds 12 times the SMIG (480,000 XOF), must be lodged within 15 days; the Supreme Court rules in cassation. Claims are time-barred after 3 years.

6 October 2026Read more →
Employment law

The establishment-level agreement

The establishment agreement is a collective agreement at company scale, negotiated with staff delegates to adapt the sector framework without ever reducing an acquired advantage. It must be written in French on pain of nullity, filed with the labour court registry, and may not exceed five years where concluded for a fixed term.

10 September 2026Read more →
Employment law

The foreign worker's contract

The foreign worker's contract covers a foreigner already settled in Mali and recruited locally, unlike the expatriate whose presence results from the employer. It requires a written contract approved by the National Directorate of Labour, escapes the limit on renewals, but can become open-ended only where a reciprocity arrangement exists.

11 September 2026Read more →
Employment news

The new Collective Bargaining Agreement for the Metalworking and General Mechanical Engineering Industries (CC-MIMG) took effect on July 1, 2011.

Article 33/34: Absences Due to Illness or Non-Work-Related Accidents

8 July 2026Read more →
Employment law

The non-competition clause

Any clause barring an employee from working after the contract ends is void in principle, unless it observes three cumulative limits: competing activities only, six months maximum and a fifteen-kilometre radius. It applies solely where the contract ended by the employee's own act or through dismissal for gross misconduct.

25 September 2026Read more →

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