Mali

• New Year's Day
• Armed Forces Day
• Martyrs Day
• Easter Monday
• Korite
• Labour Day
• Africa Day
• Eid al-Adha
• Independence Day
• The Prophet's Birthday
• Prophet's Baptism
• Christmas Day

Working Hours

Normal working hours are 40 hours per week.

Minimum Wage

CFA 230 per hour.

Employee Tax

Annual income	Tax rate
Up to XOF 330,000	0%
XOF 330,001 - 578,400	5%
XOF 578,401 - 1,176,400	12%
XOF 1,176,401 - 1,789,733	18%
XOF 1,789,734 - 2,384,195	26%
XOF 2,384,196 - 3,494,130	31%
More than XOF 3,494,130	37%
Social security contribution	3.6%

Bonuses

Employees with more than three years of service are entitled to a seniority bonus. This is calculated at a rate of 3% of the annual salary after three years, 5% after five years, and 1% for each additional year up to 15%.

Employment contracts should be written in French. They must include details of the employee’s salary, benefits, and termination requirements.

The salary should be specified in Central African Francs.

Indefinite, fixed-term, and task-specific contracts are permitted in Mali.

Annual Leave

Employees accrue 2.5 days’ annual leave (including weekends) per month of work. For convenience, this is considered the equivalent of 22 working days per year.

Employees with more than 15 years of service are entitled to two additional days of annual leave per year, rising to four days after 20 years and six days after 25 years.

Sick Leave

Eight days to three months’ fully paid sick leave, depending on the collective agreement applicable to the type of employment. The employer is responsible for paying at least 45% of the wage during sick leave; the rest is paid by a social insurance agency.

Parental Leave

• Maternity leave: at least 14 weeks' fully paid leave, after nine months of service.
• Paternity leave: three days' paid leave.

Termination Process

Employers in Mali can terminate a contract, provided they give notice in line with legal requirements.

There are two types of dismissal:

• Personal reasons (including misconduct and inadequate skill)
• Economic reasons (including business closure and work automation)

If the employee has more than three months of service, the employer must inform the Labour Inspector prior to dismissal, giving reasons for termination.

Severance Pay

Employees with more than one year of service are entitled to severance pay.

This is usually equal to a percentage of the monthly average wage over the last 12 months of service:

• 20% for each year from 1-5 years
• 25% for each year from 6-10 years
• 30% for each year after 10 years

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.