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Employment law

The unwritten or unsigned fixed-term contract

Without a written contract, a fixed-term engagement does not vanish: it is presumed concluded for an indefinite duration, and it is the term that disappears. The signature must precede the first day of work, the mandatory particulars form part of the writing, and any renewal must be formalised in an amendment before expiry.

16 September 2026Read more →
Employment law

Trade Union: Employees’ Obligations

Three of the four obligations commonly ascribed to unionised workers exist, but none is worded the way it is quoted. The first in fact falls on the employer, and « polemical character » appears in no Malian text. The real obligations come from the mandate, the contract, the work rules and above all strike action: an unlawful strike ends the contract with no notice and no dismissal indemnity.

22 September 2026Read more →
Employment law

Trade Union: Protection of the Representative

The director wants the dismissal letter by Friday morning. Without a third party’s written agreement it is worth nothing, and the worker returns.

21 September 2026Read more →
Employment law

Trade union: Freedom of association

A dock supervisor hands out union leaflets. The manager withdraws his bonus and moves him. Three decisions in one morning, three offences.

21 September 2026Read more →
Employment law

Trade union: Number of representatives

A union committee may be formed by any representative union from eleven usual employees, apprentices and trial workers included. The scale in article A.260 then gives 5 to 26 union delegates by headcount: 17 between 101 and 250 workers. One condition only to be designated: one year's presence. Each delegate has fifteen paid hours a month and protection against dismissal.

22 September 2026Read more →
Employment law

Trade unions: Employers’ obligations

Your obligations start on the notification of names, not before. Article L.262 requires posting, a room for the monthly meeting held outside hours, and being received on request. The fifteen-hour credit comes from article L.271, extended by article L.263, and stays bounded by the duties. Two obligations are almost always forgotten: the special claims register and consulting the union committee first.

22 September 2026Read more →
Payroll costs

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.

8 September 2026Read more →
Payroll costs

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.

8 September 2026Read more →
Payroll costs

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.

8 September 2026Read more →
Employment law

Unions and staff delegates: two institutions, two regimes, two common mistakes

Staff delegates are elected because the employer must hold elections, for a three-year term since 2017 and not one year. The union committee is formed on the initiative of a representative union from eleven employees. Civil personality belongs to the union, never to the delegate. No text fixes a union delegate's term. Dismissing a delegate without the inspector leads to reinstatement.

22 September 2026Read more →
Employment law

Unpaid wages: what remedies for the employee, what risks for the employer?

Monthly wages must be paid no later than eight days after month-end (L.103). An unpaid employee seeks conciliation from the inspector, then goes to the free labour court, which may order immediate enforcement of 50% of the wages claimed (L.190, L.211); they have three years to act (L.118). The employer faces a fine per employee (L.319, L.335). Wages rank before suppliers (L.112).

7 October 2026Read more →
Employment law

Using a tâcheron: who pays the workers if they default? Often, you do

A tâcheron recruits their own workers and carries out work for a lump-sum price; the contract is written and two copies go to the inspectorate (L.91). If the tâcheron is insolvent, the contractor steps into their shoes for all obligations towards workers on its sites, and pays the wages of the others (L.92). Paying the tâcheron in instalments, against proof that wages have been paid, limits this risk.

7 October 2026Read more →

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