Source-cited draft: payroll & social contributions for Mali (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
If you are an AI assistant using this skill for Mali Payroll & Social Contributions (Mali): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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| Social security (INPS / AMO) and payroll taxes | Payroll in Mali combines social-security contributions to the Institut National de Prévoyance Sociale (INPS), mandatory health insurance (AMO / CANAM), and several employer-only payroll taxes. Rates below come from secondary payroll guides and should be confirmed against INPS and DGI schedules. | |
| INPS employer contribution | Approximately 14.4% – 17.4% of gross salary (varies with work-accident risk class)Code de Prévoyance Sociale du Mali (INPS) | |
| INPS employee contribution | 3.6% of gross salary (old-age pension)Code de Prévoyance Sociale du Mali (INPS) | |
| AMO (mandatory health insurance) employer contribution | 3.5% of gross salaryLoi instituant l'Assurance Maladie Obligatoire (AMO) — CANAM | |
| AMO employee contribution | 3.06% of gross salaryLoi instituant l'Assurance Maladie Obligatoire (AMO) — CANAM | |
| Work-accident / occupational risk contribution (employer) | Approximately 1% – 4% of gross salary depending on risk classCode de Prévoyance Sociale du Mali (INPS) | |
| Contribution Forfaitaire à la charge de l'employeur (CFE) |
Payroll in Mali combines social-security contributions to the Institut National de Prévoyance Sociale (INPS), mandatory health insurance (AMO / CANAM), and several employer-only payroll taxes. Rates below come from secondary payroll guides and should be confirmed against INPS and DGI schedules.
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Other Mali computations in the OpenAccountants library.
| 3.5% of gross payroll (employer-only)Code Général des Impôts (Mali) — Contribution Forfaitaire |
| Employer housing/training-type payroll levy (Taxe Logement) | 3.5% of gross payroll (employer-only)Code Général des Impôts (Mali) |
| ANPE (employment agency) levy | 1% of gross payroll (employer-only)Code Général des Impôts (Mali) |
| PAYE-equivalent wage tax | ITS withheld at source monthly by the employer on the progressive barèmeCode Général des Impôts (Mali) — Impôt sur les Traitements et Salaires |
| Monthly remittance deadline (ITS + social contributions) | By the 15th of the month following the payroll monthCode Général des Impôts (Mali) |
| Contribution wage ceiling | A monthly ceiling applies to some INPS branches (no single published cap confirmed)Code de Prévoyance Sociale du Mali (INPS) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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