Table of Contents

Mali

Table of Contents

Currency

West African CFA franc (XOF)

Payroll Frequency

Monthly

Employer Taxes

35%

About Mali

Mali is a landlocked African country located in West Africa, with Bamako as its capital city. It is the eighth-largest country in Africa with a very politically volatile government. Mali suffered a coup that placed control of the country under military dictatorship for over 20 years until elections were held in 1992. Terrorist attacks continue to occur in the central as well as northern areas of the nation. It has many cultures due to ethnic diversity, reflected in traditional festivals, dances, and ceremonies. It is amongst the poorest nations in the world as a result of the constant violence and terrorist attacks. Its main language is French and the people are primarily Muslim, with a small portion of the population practicing other religions.

Employment Relationship

• Permanent Employment

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.

• Fixed-Term or Specific-Purpose Contracts

Fixed-term contracts are those in which the contract's duration is specified in advance. Such contracts also include contracts concluded to complete a particular job or project. A fixed-term contract must be a written document and cannot exceed two years in duration. It can be renewed a maximum of two times. If a contract is renewed more than twice, it is considered to be for indefinite duration. If the contract is not in writing, the contract is considered to be concluded for an indeterminate length. The employer must submit fixed-term contracts of more than three months to the Labor Inspectorate before contract execution. If a fixed-term contract expires, but the employment relationship continues, it is considered an indefinite term contract.  Fixed-term contracts cannot be for a job linked to the normal and permanent activity of the company. It is prohibited to hire fixed-term employees within six months of collective dismissals for economic reasons unless the contract's duration is less than three months.

• Temporary Employment Contratcs

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 two 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 collective agreement. If not decided, the minimum termination indemnity is equal to 2.5% of the amount of total remuneration.

Probationary Period

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 six months, including renewal. Any domestic employee can be subject to a fixed duration trial period of one month, renewable once. An employment contract can be terminated without notice period during the probationary period.

Working Hours

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.

Holidays / PTO

• Statutory Holidays

New Year’s Day (January 1), Armed Forces Day (January 20), Martyrs’ Day/Democracy Day (March 26), Easter Monday (date may vary), Labor Day (May 1), Africa Day (May 25), Korité/End of Ramadan (date may vary), Tabaski/Feast of Sacrifice (date may vary), Independence Day (September 22), Prophet Muhammad’s (PBUH) Birthday/Mawloud (December 1), Baptism of the Prophet Muhammad PBUH (December 8), Christmas Day (December 25).

• Paid Annual Leave

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 two years, provided that the employee enjoys at least eight days of leave in the first year.

• Sick Leave

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 eight days to three 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.

• Maternity Leave

In Mali, female employees are entitled to 14 weeks of maternity leave upon presenting a properly documented request after nine months of continuous service with an employer. Leave includes six weeks of prenatal and eight weeks of postnatal time off. Of the 14 weeks, seven weeks (three weeks prenatal and four 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 three 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.

• Paternity Leave

In Mali, employees are entitled to three 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.

Termination of Employment

• Notice Period

In the absence of collective agreements or decrees, the duration of the notice period is as follows: Eight days for staff paid by the day or week One month for employees paid monthly Two months for supervisors and assimilated employees Three months for executives and managers The notice period cannot be less than 15 days for employees who have worked for less than six months and one month for employees who have worked for more than six 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 worker would have received during the notice period. The notice must be provided in writing.

• Severance Benefits

In Mali, in the event of dismissal or breach of contract in case of force majeure, a worker who has completed a continuous service period of one 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 five 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 worker. Severance is also paid if an employee resigns after ten years of service.