Mali Statutory social-insurance contributions
Mali has 5 contribution branches on the calendar held here, in force from 1 Jan 2025. Last checked against the official source on 11 Aug 2026.
Mandatory payroll contributions for an ordinary private-sector employee in Mali (ML): employee and employer shares of each statutory branch collected by the INPS - family benefits, occupational risks and pensions - plus the compulsory health insurance (AMO) and the ANPE employment levy, with the assiette, the absence of any ceiling and the instrument fixing each rate.
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What this value means
WHAT A PAYROLL ENGINE GETS WRONG IN MALI. 1. THERE IS NO CONTRIBUTION CEILING ANYWHERE. The Code's contributions section (articles 187-200) defines the assiette as the whole of remuneration and imposes a FLOOR but no plafond. Every branch - family benefits, occupational risk, pensions, AMO and the ANPE levy - runs uncapped. Engines ported from Cote d'Ivoire, Senegal, Cameroon, Niger, Gabon or Burkina Faso carry a ceiling that does not exist here and will under-collect on every high earner across five lines at once. 2. THE FLOOR IS REGIONAL, NOT NATIONAL. Article 189: the base may not be less than the SMIG in force "dans la region ou siege l'entreprise ou un de ses etablissements". Mali is the only state in this group whose Code frames the minimum base regionally. Even where a single national figure is currently in force, the RULE is regional and an establishment-level test, so a multi-site employer is tested by reference to the region of the establishment. 3. THE WORKER'S PENSION SHARE IS A FIXED FRACTION OF THE BRANCH, SET BY STATUTE. Article 197: "La part ouvriere represente 40 % du taux fixe pour ce regime." At 9% that is 3,6% worker / 5,4% employer. This is the single most useful integrity rule in the Malian record - if a future decret moves the branch rate, the shares must still stand in a 40/60 ratio, and any published pair that does not is wrong. 4. THE WORK-ACCIDENT RATE DEPENDS ON THE INDIVIDUAL FIRM'S SAFETY RECORD, NOT JUST ITS SECTOR. Article 196 allows variation by branch of professional activity "et eventuellement suivant le degre de securite de l'entreprise". No industry-code lookup can be authoritative. Hold the notified rate per employer. 5. FIVE SEPARATE CHARGES, THREE SEPARATE LEGAL REGIMES, TWO INSTITUTIONS. The INPS runs family benefits, occupational risk and pensions under the 1999 Code. CANAM runs the AMO under loi n° 09-015 of 2009. The ANPE levy is a labour-market charge under neither. Reading the 1999 Code alone will show a sickness regime at the INPS that was moved out in 2009, and will miss the ANPE line entirely. 6. THE AMO NUMBERS ARE NOT ROUND AND MUST NOT BE TIDIED. 3,5% employer and 3,06% worker, total 6,56%. Not 3,28/3,28, not 3,5/3,0. Pensioners pay a reduced rate reported at 0,75%. 7. THE ANPE 1% IS ROUTINELY OMITTED. It buys the employee nothing and is not a social-insurance branch, which is exactly why models drop it - but it is compulsory, employer-borne and uncapped. 8. REMITTANCE FREQUENCY TURNS ON A HEADCOUNT OF TEN, AND THE TEST IS ASYMMETRICALLY WORDED. Article 199: monthly, within the first fifteen days, where the employer occupies MORE THAN 9 employees; quarterly where it occupies FEWER THAN 10. Nine and ten are the boundary values to get right. 9. OCCASIONAL AND EXCEPTIONAL PAY COUNTS IN THE PERIOD IT IS PAID. Article 188 requires all elements received in a period to be taken into account "sans qu'il soit tenu compte de la periode de travail a laquelle ils se rapportent". A back-pay award or a late bonus is contributory in the month of payment, not the month it relates to - the opposite of the accrual treatment some engines apply. 10. CIPRES DOES NOT SET THESE RATES. Mali's INPS is a CIPRES member; CIPRES harmonises supervision, not rates. Mali's uncapped, five-line structure is unlike every neighbour despite the shared currency. SUB-NATIONAL VARIATION: rates are national and uniform. The one genuinely sub-national element is the FLOOR, which article 189 ties to the regional SMIG and tests at establishment level. Rate differentiation is otherwise by ACTIVITY AND SAFETY RECORD (occupational risk), by WORKER CATEGORY (domestic staff and casual labour on real salaries; pensioners on a reduced AMO rate) and by EMPLOYER SIZE (remittance frequency), never by region. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE WORK-ACCIDENT RATE FOR A GIVEN EMPLOYER - rate_employer stays null. The 1-4% band is published but article 196 makes the applicable figure depend on the individual firm's safety record as well as its sector, so no mapping can be authoritative. THE FLOOR AMOUNT - floor_monthly is omitted. The rule is served in each branch's base text. Because article 189 frames it regionally and by establishment, filling a single national figure into the record would encode the wrong rule even when it produces the right number today. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Malian tax-code provisions on whether the worker's pension and AMO shares reduce the salary-tax base. THE DECRETS FIXING THE CURRENT RATES - not identified by number. Articles 192 and 195 vest rate-setting in decrets taken in Conseil des Ministres, but neither the INPS nor the sources reached name the operative decret, so the record cites the enabling articles and the published rates rather than inventing a citation. SOURCING CAVEATS: The assiette, the floor rule, the rate-setting machinery, the statutory 40% worker share, the work-accident grading rule including the safety-record element, the remittance deadlines and the insolvency privilege are all quoted from the Code de prevoyance sociale text published by the Malian Secretariat General du Gouvernement, and are the strongest part of this record. The RATE PERCENTAGES themselves are not in the Code - it delegates them to decret - and are taken from the INPS's published schedule corroborated by an independent contribution table stated effective 1 January 2025. The internal cross-check that 3,6 divided by 9 equals exactly the 40% article 197 requires is what gives confidence in the pension pair. The AMO split, the ANPE levy, the 3,4%/2% internal division of the employer's 5,4% pension share, and the 0,75% pensioner AMO rate rest on that contribution table rather than on an instrument. INPS's own domains refused connection during research, so the rate schedule was reached only in reproduced form. Re-verify at each cycle: rates here move by decret after board deliberation, which is a lower bar than primary legislation.
Get it programmatically
curl https://afriref.dev/v1/ml/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ml/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ml/social-contributionsOther Mali series: BCEAO Minimum Bid Rate (taux minimum de soumission) · Taxe sur la Valeur Ajoutee (TVA) - standard rate · VAT registration threshold · Salaire Minimum Interprofessionnel Garanti (SMIG) · Public Holidays (Fetes legales) · inflation rate (CPI) · Impot sur les Societes (IS) - standard rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Impot sur les Traitements et Salaires (ITS) - progressive schedule
The same figure elsewhere: Mauritius · Morocco · Mozambique · Namibia · Niger · all 34