Payroll and Benefits Guide Mali
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 3.4% | Old age |
| 2% | Disability & survivors |
| 3.5% | Statutory health insurance (AMO) |
| 4% | Work accidents / occupational disease |
| 8% | Family allowances |
| 3.5% | Housing tax / “Taxe-logement” |
| 3.5% | “Forfaitaire” contribution (flat rate) |
| 1% | National Employment agency (APNE) etc. |
| 18.9–22% | Total Employer Costs |
| Employee Payroll Contributions | |
| 3.6% | Old age / disability / survivors |
| 3.06% | Statutory health insurance (AMO) |
| 6.6-7% | Total Employee Cost |
Income tax
- Resident individuals: Progressive annual rates:
o 0% on up to XOF 440,000
o 3% on XOF 440,001–780,000
o 15% on XOF 780,001–1,260,000
o 25% on XOF 1,260,001–1,860,000
o 30% on above XOF 1,860,000 - Non-resident individuals: Flat 30% on Mali-sourced income
- PAYE Withholding: Employers deduct tax monthly and remit by the 15th of the following month
Employer taxes
Working Hours
Standard working hours are 40 hours a week, 8 hours per day for adults.
Overtime
| Aspect | Regulation Details |
| Maximum Ordinary Hours | 40 hours per week. Any hour worked beyond this limit is considered overtime (heures supplémentaires). |
| Daily Overtime Cap | Overtime can generally not exceed 2 hours per day (i.e., maximum 10 hours total work per day). |
| Annual Overtime Cap | Overtime is limited to 200 hours per calendar year (often cited in practice, though specific decreess may vary this limit). |
| Consent | Employers must generally obtain employee consent for overtime work, except in cases of force majeure (e.g., urgent work, emergencies). |
| Exemptions | Senior executives and managerial staff may be exempt from the standard working hours and overtime provisions. |
Mandatory Overtime Pay Rates (Tiered System)
Overtime compensation is mandatory and is calculated as a minimum premium percentage (majoration) of the employee’s regular hourly wage. Note: The specific statutory rates are complex, and the rates below are the commonly cited minimums set by the Labour Code and its implementing decrees for non-agricultural work.
| Day/Condition | Hours Worked (Beyond 40/week) | Minimum Premium Rate (Supplement) | Total Pay Rate |
| Normal Overtime (Tier 1) | First 8 hours of weekly overtime (Hours 41–48). | +15% of the regular hourly wage. | 115% |
| Normal Overtime (Tier 2) | Subsequent hours of weekly overtime (Hours 49+). | +40% of the regular hourly wage. | 140% |
| Weekly Rest Day (Sunday) & Public Holidays (Daytime) | All hours worked on rest day/holiday. | +50% of the regular hourly wage. | 150% |
| Night Overtime (21:00 / 9 PM to 05:00 / 5 AM) | Overtime worked during night hours. | +50% of the regular hourly wage. | 150% |
Note on Cumulative Premiums:
-
Night Work on Rest Day/Holiday: If overtime is performed at night on a Sunday or Public Holiday, the premiums are cumulative. The minimum compensation is often calculated as the Sunday/Holiday rate (150% pay) plus the night work premium, resulting in a total minimum of 200% (double pay) or higher, depending on the applicable collective agreement.
Payroll
Payroll cycle is monthly, wages paid by the last working day of each month.
13th Salary
Not mandatory under Malian law, common only if provided by collective agreements or contracts.
Leave
Annual Leave (vacation)
Minimum 2.5 days/month worked (i.e., 30 days per year) after one year of service.
PTO carryover
In Mali, statutory annual leave cannot be forfeited. The law does not clearly provide for automatic carryover, but accrued leave must be taken or paid out on termination. A blanket “use-it-or-lose-it” policy that deletes statutory leave is not lawful.
Public Holidays
Holidays falling on the weekend are observed on the following working day(s).
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 January 2026 | Tuesday | Armed Forces Day | Standard holiday |
| 17 March 2026 | Tuesday | Night of Destiny | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 26 March 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 25 May 2026 | Monday | Africa Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | |
| 26 June 2026 | Friday | Ashura | |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 31 August 2026 | Monday | Baptism of the Prophet | |
| 22 September 2026 | Tuesday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
Employees entitled to 5 paid sick days/year; extended leave covered by Social Security if medical certificate provided.
Maternity
14 weeks paid leave (6 before, 8 after birth) at 100% salary.
Paternity
3 days paid leave at childbirth.
Bereavement Leave
3 days paid leave for spouse, child, or parent’s death.
Employer taxes
Termination
Termination Process
In Mali, employment may be terminated by mutual agreement, resignation, dismissal for cause, redundancy, or contract expiry. Economic layoffs require consultation with worker representatives and labor authorities. Written notice must be provided, and unfair dismissal can lead to damages under the Labor Code.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at regular intervals: for daily/weekly paid workers no more than 15 days between payments; for workers paid fortnightly or monthly, payments must be made within 8 days after the end of the month in which the wages became due. | When employment ends, the employer must pay all earned wages and other amounts due (including severance where applicable) at termination. | Wages must be paid in legal tender (national currency) at the workplace or an agreed place. There is no clear statutory requirement from the (accessible) sources stating that payments must only be made into a bank account for all employees. |
Notice Period
The notice period in Mali varies by employee category. Blue-collar workers must be given at least 8 days’ notice before termination. Clerical or office workers are entitled to a 1-month notice period, while supervisors and managers must receive 3 months’ notice. Employers may choose to provide pay in lieu of notice if they do not require the employee to work through the notice period.
Severance Pay
Employees dismissed for economic reasons or redundancy are entitled to severance pay calculated based on their length of service. The entitlement is 20% of the monthly salary for each year of service for the first five years, 25% for years six to ten, and 30% for each year of service beyond ten years. Severance is not payable in cases of dismissal for serious misconduct proven under the labor code.
Probation Period
Probationary periods in Mali depend on the employee’s role. Hourly and daily workers have a probation period of 8 days, clerical staff have 1 month, and managers or executives have a probation period of 3 months. During probation, either party may terminate the contract with shorter notice requirements or no severance obligations.
Immigration
Foreign nationals intending to work in Mali must obtain both a residence permit and a work permit before starting employment. The process generally begins with the employer proving that no qualified local candidate is available for the position. The work permit is typically valid for one year and can be renewed annually. The residence permit is obtained from the immigration authorities after arrival in Mali. Processing usually takes 4–6 weeks, depending on document completeness and administrative timelines. Nationals of ECOWAS countries benefit from facilitated mobility and have simplified procedures for obtaining work authorization under regional agreements. Employers are responsible for initiating and managing the permit application process, while employees must ensure compliance with immigration and labor laws throughout their stay.
Minimum Wage
As of 2025, the statutory minimum wage in Mali is XOF 40,000/month (about USD 65), applying to all sectors unless higher rates set by collective agreements.
MINIMUM WAGE (PER MONTH)
VAT
The standard VAT rate in Mali is 18%, with some goods/services exempt or zero-rated. Returns are filed monthly, payments due by the 15th of the following month.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 January 2026 | Tuesday | Armed Forces Day | Standard holiday |
| 17 March 2026 | Tuesday | Night of Destiny | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 26 March 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 25 May 2026 | Monday | Africa Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | |
| 26 June 2026 | Friday | Ashura | |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 31 August 2026 | Monday | Baptism of the Prophet | |
| 22 September 2026 | Tuesday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers