As of March 2024, the estimated population of Mali is 23,293,698.
The currency in Mali is the West African CFA franc (XOF). The currency symbol is CFAF.
In Mali, an employment contract that is not made for a specified duration and does not meet the definition of a fixed-term contract, an apprenticeship contract, a qualification contract, or a trial commitment contract, must be considered a contract of indefinite duration. Contracts of indefinite duration do not have to be in writing.
In Mali, a fixed-term employment contract must be recorded in writing. In the absence of a written agreement, contracts are presumed to be concluded for an indefinite period. Temporary work contracts must be in writing. Provisions for the trial period must also be included in writing. Fixed-term contracts must be drawn up in 3 copies if their duration is greater than 3 months. The copies shall be distributed as follows: 1 for the employer, 1 for the employee, and 1 for the Labor Inspector. Contracts for foreign employees must be written (in French) and include details on the employee's and employer's identification, address, nature of job, remuneration, paid leave, and other benefits. In the case of indefinite-term contracts, employers must provide a written letter of employment that specifies the specific employment conditions, such as work schedule, weekly rest, remuneration, and, where applicable, benefits in kind.
Temporary workers perform tasks that are not sustainable and must have a precise term fixed in a contract. Temporary contracts may not exceed 24 months. The contract to hire temporary employees must be made in writing within 2 days of starting the work. It must mention the reason for hiring and the term of the contract. Temporary employees are entitled to an end-of-service indemnity decided by the collective agreement. If not decided, the minimum termination indemnity is equal to 2.5% of the amount of total remuneration.
In Mali, under the Labor Code, a trial period must be expressly stated in writing. Contracts must include the employment and the professional category of the employee, and the length of the trial period. The duration of a trial period is usually equal to the notice period required to terminate a contract, but is limited to a maximum of 6 months, including renewal. Any domestic employee can be subject to a fixed-duration trial period of 1 month, renewable once. An employment contract can be terminated without notice period during the probationary period.
In Mali, normal working hours are 40 hours per week. Daily working hours are not clearly specified. However, on farms, working hours are set at 2,352 hours per year. In agricultural enterprises, the statutory working time may not exceed 48 hours per week. In certain situations, working hours may be increased beyond the standard limits because of the intermittent nature of work. In such cases, the working hours cannot exceed 260 hours per month.
2026
2027
Mali's Labor Code provides annual leave to an employee after 12 months of service. The duration of the annual leave is determined at the rate of 2.5 days per month of service during the course of the reference period, which is 30 calendar days per year, including non-working days. The duration of annual leave increases with the length of service in the enterprise. The remuneration to be paid during the annual leave is equivalent to 1/12th of the total remuneration received over the 12-month period. Young workers and apprentices under 18 years are entitled to a minimum leave of 24 days, and workers between 18 and 21 years are entitled to a minimum of 21 days, even if the length of their service is less than 12 months. Annual leave can be deferred by not more than 2 years, provided that the employee enjoys at least 8 days of leave in the first year.
In Mali, an employee is entitled to sick leave upon presentation of a medical certificate approved by the employer, in which a doctor stresses the need for leave. Sick leave pay may vary as follows: 100% of the employee's earnings are paid during the first year of employment for 8 days to 3 months, depending on the collective agreement or the type of employment 50% of the employee's earnings for up to an additional month are paid from the second year of employment and beyond
In Mali, female employees are entitled to 14 weeks of maternity leave upon presenting a properly documented request after 9 months of continuous service with an employer. Leave includes 6 weeks of prenatal and 8 weeks of postnatal time off. Of the 14 weeks, 7 weeks (3 weeks prenatal and 4 weeks postnatal) are compulsory. If birth happens before the expected date, the leave is extended until the 14 weeks have been used. Maternity leave can be extended by up to 3 weeks in case of medical complications if certified by a medical certificate. Employees are entitled to full salary plus benefits in kind during maternity leave. During extended maternity leave, the national social security system, INPS, continues salary payments. The employer pays no salary or allowances in these circumstances. It is prohibited to employ pregnant employees in jobs harmful to their health or in night work.
In Mali, employees are entitled to 3 days of fully paid paternity leave upon a child's birth. This leave can be taken consecutively or separately, but it must be taken within 15 days of the child's birth. The benefit is not provided for a stillborn child. Employees must inform their employers 24 hours prior to the leave (at the latest) that they intend to avail themselves of paternity leave.
In the absence of collective agreements or decrees, the duration of the notice period is as follows: 8 days for staff paid by the day or week 1 month for employees paid monthly 2 months for supervisors and assimilated employees 3 months for executives and managers The notice period cannot be less than 15 days for employees who have worked for less than 6 months and 1 month for employees who have worked for more than 6 months. The contract may be terminated without notice in the event of gross negligence and is subject to a competent court's discretion. The notice period can be waived by paying compensation equal to the remuneration and benefits of any kind that the employee would have received during the notice period. The notice must be provided in writing.
In Mali, in the event of dismissal or breach of contract in case of force majeure, an employee who has completed a continuous service period of 1 year in the undertaking is entitled to an indemnity separate from the notice period. This severance allowance is paid as a percentage of the monthly average of the remuneration received during the last 12 months as follows: 20% for each of the first 5 years of work 25% for each year from 6th to 10th year inclusive 30% for each year beyond the 10th year Collective agreements can arrange for higher rates of severance benefits. Severance benefits are not payable if the dismissal is based on gross negligence on the part of the employee. The payment is due at the moment of termination, along with the work certificate. Employers are not entitled to deduct anything from an employee’s wages other than those permitted by law: deductions to fulfill mandatory tax and social obligations, reimbursements for mandatory employer-provided housing and food rations up to the amount approved by decree, repayments of advance payments of salary, and authorized deductions for union contributions. The final payment of severance indemnities, wages, and any other entitlements is due at the moment of termination. Employers are not permitted to make unauthorized deductions from the final payment.
In Mali, an employee is entitled to pension rights at the age of 58 years with at least 13 years of contributions. This age is reduced to 53 years for those who are declared medically unfit. For each child born, a woman’s retirement age is reduced by 1 year. Self-employed persons become eligible for a pension at 60 years if they have paid at least 15 years of voluntary contributions. The pension amount depends on the employee's average salary in the last 8 years before retirement and the number of years of contributions. There are provisions for early pension at the age of 53 years with at least 13 years of contributions and at age 55 with at least 15 years of contributions if voluntarily insured. The amount of early pension is reduced by 5% for each year the pension is taken before age 58 or age 60 if voluntarily insured. For people who have reached 53 years of age with at least 6 years of coverage and at age 60 with at least 10 years of coverage if voluntarily insured, an old-age allowance is paid. The allowance is 52% of the legal monthly minimum wage payable each month.
In Mali, survivors of the deceased employee are entitled to a pension if the deceased received or was entitled to receive an old-age, disability, or early retirement pension at the time of death. Eligible survivors include a widow(er) married to the deceased for at least 2 years and dependent orphans younger than age 14 (18 years for apprentices and 21 years for students and disabled individuals). Pension is 50% for a spouse and 10% for each child. These benefits are paid from contributions paid by both employees and employers. If an insured employee dies due to a work accident or disease, the surviving spouse is entitled to 30% of the deceased employee's pension, the first child is entitled to 15% of the pension, 2 children receive 30% and 3 children receive 40% of the pension. Dependent parents are entitled to 10% of the pension each. Employers pay these benefits.
An insured employee is eligible for a disability pension if they have a disability of more than 66.7% and have paid contributions for at least 8 years. The amount of disability pension is calculated as 26% of the insured's average monthly earnings in the last 8 years plus 2% of average monthly earnings for each 12-month period of coverage exceeding 120 months, up to 80% of the average salary. These benefits are paid from contributions paid by both employees and employers. Employees who become disabled due to work accidents or diseases are eligible to receive benefits under Work Accidents and Diseases Insurance. In case of temporary disability, 100% of the insured worker's last earnings are paid monthly from the day after the disability began until full recovery or certification of permanent disability. For total permanent disability, 100% of the insured worker's earnings from the last year are paid as a pension. In the case of partial permanent disability, the pension is proportional to the degree of disability. Employers pay these benefits.
Mali has a progressive tax based on annual income from employment, ranging from 5% to 37%. Persons who receive salaries, wages, pensions, and annuities benefits in Mali are subject to tax, regardless of their status and nationality. Persons who are domiciled in or have a habitual residence in Mali, even when the remunerated activity is outside of the country, are also subject to income tax. Individuals who stay in Mali for at least 183 days are considered residents. The amount of income tax is reduced based on the number of dependents. The fiscal year is the same as the calendar year and runs from January 1 through December 31. Other categories of income are taxed at different rates, ranging from 3% to 18%.
Employers are prohibited from employing a foreign national unless it is impossible to fill the position with a Malian national and the foreign national is expected to possess all required skills and competencies. When the foreign national is lawfully in Mali and possesses documentation for an authorized project lasting 3 months or less, the foreign national does not need a work permit to perform the work. In all other circumstances, an employer must apply for authorization to hire a foreign national. The fees associated with the work permit depend on the salary for fixed-term contracts or correspond to 1.5 months' salary for indefinite-term contracts. The fee rate for fixed-term contracts is as follows: 30% for salaries of CFA 100,000 or less, 35% for salaries between CFA 100,001 and CFA 500,000 40% for salaries between CFA 500,001 and CFA 1,000,000, and 45% for salaries over CFA 1,000,000. The fee is also due for each renewal of the employment contract for a foreign worker. A work permit is only valid for one employer, the one who made the application in the first instance. If the employer wishes to continue employing the same foreign worker beyond the expiration of the work permit, an application for renewal must be submitted at least 1 month prior to the expiration. Contracts of 6 months or less must be filed within 15 days of the employee’s start date, and contracts longer than 6 months must be filed within 30 days. If the authority refuses to grant the authorization, the employee may have the contract declared null and void and seek damages if the employer failed to put the contract in writing or failed to submit it for approval. In such cases, the employer must also cover the employee's repatriation. If the authority does not issue a decision within 15 days of receiving the application, the visa is considered automatically granted. Any refusal must include stated reasons.
