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Business expenses: reimburse, don’t remunerate
Professional expenses are reimbursed: never deducted from salary, and never part of the contributions base.
Calculating overtime: base, thresholds and rates
Overtime: hourly rate over 173.33, a 40-hour threshold, premiums of 10 to 100%, unless the agreement does better.
Can an employee ask for a leave of absence for personal reasons?
A leave of absence lets an employee stop working for personal reasons for up to ten years, if the employer agrees: it is an exceptional measure at the employer’s sole discretion (L.59). During the period: no pay, contributions, seniority or leave. The Code does not regulate the return, so a written agreement is essential. An employee who does not return has not resigned (L.40).
Can an employee work elsewhere outside working hours? Yes, within three limits
An employee may work elsewhere outside working hours, unless the contract says otherwise, provided the activity does not compete with the company or harm their work (L.16). A memo is not enough to ban it. The employer penalises the abuse, not the second job: dismissal for a lawful second job is wrongful (L.51). The second employer checks hours, avoids poaching and registers the employee with INPS.
Can an employer require a deposit from an employee?
An employer may require a deposit, but the employee must pay it into a special savings bank passbook, handed to the employer against a certificate of deposit and recorded in the employer’s register (L.126 to L.129). Building it through payroll deductions is prohibited (L.121) and punishable by a fine (L.321). No withdrawal without the employee’s consent or a court decision.
Can you hire a minor in Mali?
In Mali, no child may work before 15, even as an apprentice, except by ministerial order (L.187): the lower ages in the 1996 decree are not enough. From 15 to 18, written parental consent (L.14), a medical examination and a declaration to ANPE within 15 days are required. Young workers work 8 hours a day at most, never at night, with limited loads and no dangerous machinery.
Cash and Management Allowance
The cash and management allowance compensates for the financial risk borne by employees responsible for funds, securities, or materials. Established by Decree No. 99-0892/MF-SG, it is set at 10% of base pay. This rate is fully exempt, as the exemption cap is also 10%.
Changing pay, job or workplace: what if the employee refuses? Propose, never impose
Pay, working conditions, place of work and job are substantial: the employer may propose changing them, not impose it (L.58). Once accepted, the change only applies after a period equal to notice, one month at most. A refusal is not misconduct: the employer keeps the contract or dismisses, with notice and severance, under the economic procedure where applicable (L.46). Abuse requires an intention to harm or culpable recklessness.
Characterising the fault: what the Malian Code recognises, and what it ignores
The manager wants to dismiss for serious misconduct, without notice, holding back the final pay. All three decisions are wrong.
Code of Ethics
A recruitment firm operates on the principles of exclusivity, transparency, and no fees whatsoever for candidates. It guarantees a successful placement by offering a free replacement if the hire does not work out within the first six months.
Company car and notice period: why you cannot take the keys back straight away
A company car also used privately is a benefit in kind, and therefore part of remuneration (L.95). If you release an employee from working their notice, you may not reduce their salary or benefits, unless mutually agreed (L.44): the car stays until the end of the notice period. Only gross misconduct removes the notice period. For an early return, sign a written agreement setting the date and the compensation.
Company expenses: cost or pay?
Company expenses: a cost of the business or pay for the worker? The answer decides the contributions.
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