One Pan-African team
A single Pan-African payroll team configures and runs your payroll — consistent service, wherever your people are.
Popay Payroll · Mali PopayPayroll
Payroll in Mali, handled the local way.
Statutory contributions, compliant payslips, local contracts and leave — configured to local law inside our own engine.
One engine, all of Africa. Mali payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.
Talk to our African payroll team No commitment — a working conversation about your team in Mali.
ML
ML · payroll across the continent
Understand HR in Mali
Everything Mali payroll asks of an employer — in one place.
The full local picture for Mali: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Mali payroll, by the numbers
The fixed parameters every Mali payroll run starts from.
CAPITAL
Bamako
CURRENCY
West African CFA Franc (XOF, FCFA)
OFFICIAL LANGUAGE
French
STATUTORY AUTHORITIES
DGI — Direction Générale des Impôts (ITS / income tax) · INPS — Institut National de Prévoyance Sociale (social security)
INCOME TAX YEAR
1 January – 31 December (calendar year)
PAYROLL CYCLE
Monthly
MONTHLY STATUTORY DEADLINE
ITS is withheld monthly and filed with VAT and other payroll taxes. INPS contributions are paid by the 15th of each month for employers with ≥10 employees, or quarterly for employers with <10 employees
MINIMUM WAGE
SMIG: 40,000 FCFA/month (230.77 FCFA/hour),
Ordinary Working Week
40 hours/week (general); up to 48 hours/week (2,352 hours/year) in agricultural operations
OVERTIME
Working days: 10% (41st–48th hour, day) · 25% (beyond 48th hour, day) · 50% (night). Non-working days: 50% (day) · 100% (night)
MINIMUM WORKING AGE/ RETIREMENT AGE
15 years/ Public sector: 58–65 years; private sector: 58–60 years, with possible extensions up to 62 years. Early pension liquidation is possible under specific conditions.
MAIN LABOUR LAW
Labour Code — Law No. 2017-021; Social Security Code (Law No. 03-036, Law No. 06-008)
02 · Statutory obligations & contributions
Social contributions in Mali
Statutory contributions declared by the employer, each scheme with its own rate,
| Contribution | Employer | Employee | Basis & notes |
|---|---|---|---|
| INPS — Old age/ retirement/ disability | 6.4% | 3.6% | No ceiling. Employer contributes 3.4 for old age/ retirement and 2% for disability |
| INPS — Family benefits | 8% | 0% | No ceiling |
| INPS — Work injury / occupational illness (ATMP) | 1–4% | 0% | No ceiling. Risk-based |
| AMO — Compulsory Health Insurance | 3.5% | 3.06% | No ceiling |
| CFE — Flat-rate Employer Contribution | 3.5% | 0% | Fixed levy on gross salary |
| ANPE — National Employment Agency | 1% | 0% | |
| Housing tax | 1% | 0% |
03 · Income tax brackets
The ITS brackets withheld for DGI
In Mali, personal income tax (Impôt Général sur le Revenu - IGR) is calculated by applying a progressive scale (0% to 40%) to net taxable employment income after deducting mandatory social security contributions, standard professional expense allowances, and applicable family dependent reductions.
Tax rates on annual taxable income
| Annual taxable income | Tax rate |
|---|---|
| 0 – 330,000 | 0% |
| 330,001 – 578,400 | 5% |
| 578,401 – 1,176,400 | 12% |
| 1,176,401 – 1,789,733 | 18% |
| 1,789,734 – 2,384,195 | 26% |
| 2,384,196 – 3,494,130 | 31% |
| Above 3,494,131 | 37% |
Family charge reduction applied to gross tax
| Family situation | Reduction |
|---|---|
| Single, divorced, or widowed, without dependents | 0% |
| Married, without dependents | 10% |
| Per dependent child, up to the tenth | 2.5% |
04 · Employment contracts & other terms
The contract types and the formalities that frame them
Contract types
Indefinite-term (CDI) · Fixed-term (CDD)
Notice period
8 days (daily/weekly paid) · 1 month (monthly paid) · 2 months (supervisors) · 3 months (executives/management); none required for gross misconduct
Severance pay (1+ year of service)
20% per year for the first 5 years, 25% for years 6–10, and 30% thereafter, based on the average monthly remuneration over the previous 12 months. Partial years count. Not payable for gross misconduct.
Service-rendered indemnity (resignation, 10+ years)
Workers with at least 10 years of continuous service are entitled to a service indemnity upon resignation, calculated like severance pay.
Termination calculations
Redundancy pay applies to all dismissals except gross misconduct. It is based on average monthly remuneration over the previous 12 months: 20% per year for the first 5 years, 25% for years 6–10, and 30% thereafter. Partial years count.
End-of-year bonus
Discretionary management decision; not statutory.
Retirement benefit
Pension: 26% of average monthly salary over the last 8 contributory years, increasing by 2% for each additional 12 months beyond 10 years of contributions. Contributions: 40% paid by the employee and 60% by the employer.
05 · Leave & employee rights
Statutory minimums under the Labour Code and collective agreements.
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
2.5 days per month (30 days/year) after 12 months of service. Additional days apply based on seniority, number of children, and age. Paid at 1/12 of remuneration earned during the reference period.
Sick leave
Up to 6 months with a medical certificate. No minimum service requirement. Pay depends on length of service and notice period. Short absences are paid at the normal rate with a medical certificate.
Maternity leave
14 weeks (6 weeks before and 8 weeks after birth), extendable by 3 weeks for pregnancy- or childbirth-related illness. No minimum service requirement.
Paternity leave
3 days for the birth of a viable child, taken within 15 days of birth, consecutively or separately by agreement with the employer. No minimum service requirement.
Special/family leave
Up to 10 days for family events directly affecting the worker’s household.
06 · Unions & collective agreements
The federations and the framework that shape pay
Affiliated unions negotiate wage scales and union dues that your payroll must calculate, deduct and remit. A poorly applied collective agreement can lead to a dispute before the required Court.
UNTM — Union Nationale des Travailleurs du Mali
The largest national confederation, with 13 sectoral unions. Long-standing partner in sector-level bargaining; negotiates wage scales and collective agreements affecting payroll.
CSTM — Confédération Syndicale des Travailleurs du Mali
The second-largest national confederation with around 14 national federations. Represents workers across multiple sectors in collective bargaining; affiliated to the ITUC
Native African payroll — one accountable partner.
Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Talk to our Pan-African payroll team.
Tell us about your team in Mali and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Mali payroll, answered
Do you run Mali payroll on your own engine?
Yes. Mali statutory rules are configured natively inside our own gross-to-net engine and maintained by our Pan-African legislation team.
Can you handle payslips and leave locally?
Yes — compliant payslips and statutory leave are all part of the service.
Popay payroll across Africa
Explore payroll & HR in nearby markets — or see every country we cover.
