For global and regional employers managing teams in Bamako or across Mali, understanding Mali payroll obligations in 2025 is essential for compliance and smooth workforce operations. The country’s payroll framework is shaped by three critical statutory elements: contributions to the Mali INPS (Institut National de Prévoyance Sociale), deductions for Mali AMO (Assurance Maladie Obligatoire), and the calculation of Mali ITS 2025 (Impôt sur les Traitements et Salaires).
Whether you are a multinational expanding into West Africa or a local employer formalising payroll practices, these obligations define how salaries are structured, taxes are withheld, and benefits are secured for employees.
Core Components of Mali Payroll
1. INPS (Institut National de Prévoyance Sociale)
The Mali INPS serves as the country’s national social security institution. Employers and employees are required to contribute a portion of earnings to fund pensions, family allowances, work injury coverage, and other social benefits.
- Employer Contributions: Employers contribute approximately 15%–20% of gross salary to INPS, covering pensions, family allocations, and accident insurance.
- Employee Contributions: Employees typically contribute around 3.6% of gross earnings.
- Payment Frequency: INPS declarations and payments are due monthly, with penalties applied for delays.
For businesses navigating Mali payroll, INPS contributions are non-negotiable. Compliance secures employees’ long-term social protection and avoids sanctions.
2. AMO (Assurance Maladie Obligatoire)
The Mali AMO is the statutory health insurance scheme designed to ensure medical coverage for workers and their dependants. Both employers and employees are legally required to contribute to this fund.
- Employer Contribution: Around 3.5% of gross monthly salary.
- Employee Contribution: 3.06% deducted directly from the employee’s pay.
- Scope of Coverage: AMO covers essential medical care, hospitalisation, prescriptions, and preventive health services.
For employers, enrolling workers in AMO and ensuring timely deductions is critical. Incomplete compliance with Mali AMO can expose organisations to fines and damage employee trust.
3. ITS (Impôt sur les Traitements et Salaires)
The Mali ITS 2025 is the direct income tax applied to salaries and wages. Employers act as withholding agents, calculating and remitting this tax to the authorities each month.
- Progressive Structure: ITS is applied on a sliding scale, with higher income brackets taxed at progressively higher rates.
- Deductions and Exemptions: Certain allowances may be partially or fully exempt depending on the category, but most benefits-in-kind are taxable.
- Employer Responsibility: Failure to withhold and remit Mali ITS 2025 on time results in financial penalties and potential audits.
Employers must stay updated with the tax brackets set annually by the government to ensure accurate payroll processing.
Employer Responsibilities in 2025
Employers operating in Mali must manage payroll with precision and strict adherence to regulations. Core obligations include:
- Registering with INPS for social security compliance.
- Duly enrolling employees in Mali AMO and deducting the correct contributions.
- Acting as withholding agents for Mali ITS 2025, ensuring deductions reflect the latest tax tables.
- Submitting monthly declarations to INPS, AMO, and the tax authorities by the statutory deadlines.
- Keeping payroll records and payslips for inspections and audits.
Why Compliance Matters
The cost of non-compliance in Mali is not just monetary. Late filings attract penalties, while errors in contributions risk damaging employee confidence and triggering disputes. For multinational companies, non-compliance with Mali payroll rules can stall operations, complicate expatriate hiring, and strain government relations.
With the labour market tightening and regulatory oversight increasing, employers must view payroll as a strategic compliance function rather than a routine HR process.
Conclusion
The 2025 compliance framework for Mali payroll is anchored in three statutory pillars: contributions to the Mali INPS, health insurance deductions under Mali AMO, and progressive income tax obligations through Mali ITS 2025. Employers that understand and execute these obligations accurately not only avoid legal risks but also build credibility with employees and regulators.
For businesses new to Mali or expanding across Africa, partnering with a trusted Employer of Record (EOR) like Workforce Africa ensures payroll accuracy, compliance, and peace of mind.
Schedule a free consultation with Workforce Africa to help you manage INPS, AMO, and ITS obligations seamlessly, so you can focus on growing your business!
