Source-cited draft: payroll & social contributions for Mali (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
INPS employer contribution
Approximately 14.4% – 17.4% of gross salary (varies with work-accident risk class)Code de Prévoyance Sociale du Mali (INPS)View source ↗
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)
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 canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Mali computations in the OpenAccountants Tax Library.