RESOURCES
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Articles, practical guides and legal updates written by our experts.
Employer Contributions
These are social security and tax contributions owed by the employer, in addition to the salary, as mandatory deductions for the tax authorities and social security.
Employer Membership in the AMO
Membership in the AMO applies to all employers with at least one employee; registration must be completed within 8 days, and each employee must be registered separately. Eligibility for health care benefits begins after six months of actual contributions. Changes (in headcount or address) must be reported in a timely manner to avoid discrepancies.
Ending a fixed-term contract before its term
Article L.25 permits a fixed-term contract to be ended early only on three grounds: gross misconduct, a written agreement of the parties, or force majeure. Any other termination is irregular and entitles the employee to damages equal to the remuneration remaining due until the end of the contract.
Ending a fixed-term contract for misconduct in Mali: one door only, gross misconduct
A fixed-term contract is not dismissed: it is terminated early, and only for gross misconduct, written agreement of the parties or force majeure (L.25 and L.39). "Faute grave" does not exist in the Malian Code, which does not define gross misconduct either: the judge assesses it. The burden of proving the ground lies with the employer (L.51), and if the characterisation fails the company owes the remuneration left to run until the term. The risk can be quantified before deciding.
Ending an open-ended contract: what is the employee entitled to?
When an open-ended contract ends, the employee receives acquired rights, severance pay on a scale of 20%, 25% and 30% applied to the average of the last twelve months, and notice. Dismissal on economic grounds adds a non-taxable month, while a procedural defect is capped at one month's salary.
End‑of‑contract compensation for fixed‑term contracts (CDD): calculation
The precarity payment due at the end of a fixed-term contract is calculated by applying the collective agreement rate or, failing that, 2.5% to total gross remuneration, bonuses included and not base salary alone. The article works through the calculation with a numerical example, the excluded contract categories, the effect of absences and the other sums due at the end.
Equality at work
An employer must ensure equal pay for the same work or work of equal value, bonuses and benefits included, with no distinction based on origin, sex, age, disability, invalidity or HIV status. Gaps remain possible on documented objective criteria, and preventing sexual harassment is part of the company's obligations.
Equipment Allowance
The uniform allowance compensates for the purchase and replacement of a uniform required for the job. It applies only if the uniform is worn frequently and is not provided by the employer. It covers the initial uniform upon starting the job (initial uniform) and subsequent replacements. It applies to positions where a uniform is required—such as bank tellers, presenters, drivers, and security guards—and is never based on personal preference.
Expatriate contract
The expatriate contract is a fixed-term contract for foreigners brought to Mali by the employer, capped at ten years and subject to approval by the National Directorate of Labour. It carries a 40% expatriation allowance, housing, transport and five days of leave per month of service, with end-of-contract travel owed whatever the reason for termination.
Family Benefits in Mali
Family benefits in Mali are forms of assistance provided by the INPS for marriage, maternity, and children. They are funded by an 8% contribution paid by the employer. The main benefits cover first marriages, pregnancy, maternity, and child allowances. Each application requires supporting documents to be verified before submission.
Financial Penalties
Late payment penalties grow with **time**, not with the amount. Once a tax or social charge is overdue, the risk exists and is revealed only during an audit (3 years for taxes, 4 years for social security). The 2% monthly penalty keeps accumulating until payment, nearly doubling the debt in four years. Delaying a payment is essentially borrowing at a very high cost; paying immediately stops the accrual.
Fixed-term contract duration in Mali
In Mali, each fixed-term contract, initial or renewed, lasts two years at most (article L.21) and can be renewed only twice, the initial contract not counted (article L.20): three contracts, six years at most. The “two years in total” reading comes from French law. The real limit is the job: a post that has become permanent calls for an open-ended contract (article L.22). Working beyond the last term creates one by operation of law.
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