Employers in Mali: INPS contributions, maternity, family allowances and work accidents
What an employer owes the National Social Welfare Institute under the Social Welfare Code: wage declarations, contributions on all remuneration, payment by the 15th of each month or quarter, employee share withheld, and what the scheme covers (maternity, family allowances, work accidents, pensions).
As soon as a Bamako business employs a worker, it owes contributions to the National Social Welfare Institute (INPS). The Social Welfare Code (law no. 99-041 of 12 August 1999, amended in 2003 and 2006) sets what the employer must declare, when to pay, and what the contributions fund.
Please note: this version of the Code dates from 2006. Contribution rates are not in the Code: they are set by decree (articles 192 and 195). Ask INPS for the rates and ceilings in force before costing a hire.
Key points (text checked on 19 October 2026)
- The employer is responsible for declaring wages and paying contributions, employee and employer shares alike.
- Contributions are due by the 15th of each month (more than 9 employees) or each quarter (fewer than 10).
- The employee share is withheld at each payday; the employee cannot object.
- Maternity leave of 14 weeks is paid at 100% of salary by INPS.
The four schemes run by INPS
Article 1 of the Code provides for four schemes, run by INPS:
- family benefits;
- compensation and prevention of work accidents and occupational diseases;
- old-age, disability and death insurance;
- protection against illness.
For pensions and the insured card, see INPS, insured card and pension.
What the employer must do
Declare and pay
The employer is responsible for the wage declaration, the named statement and the payment of contributions, both the employee share and the employer share (article 181).
| Deadline | Rule (article 199) |
|---|---|
| employer with more than 9 employees | payment within the first fifteen days of each month |
| employer with fewer than 10 employees | payment within the first fifteen days of each quarter |
The employee share is withheld at every payday and the employee cannot object (article 201). On sale or closure of the business, contributions owed are immediately payable; in bankruptcy or liquidation, they rank with the same priority as wages (article 200).
On what base?
Contributions are based on all remuneration, including benefits in kind and allowances, except sums reimbursing expenses (article 187). All elements received in the period count, regular or exceptional (article 188). The base can never be below the guaranteed minimum interprofessional wage in force where the company has its head office or an establishment (article 189).
If the employer fails to declare
INPS may assess an employer ex officio who does not declare wages or whose accounts cannot establish them: either on previously declared wages, increased by 10%, or on flat-rate wages per employee (article 191).
The rates
The contribution rates for each scheme are set by decree of the Council of Ministers (article 192). The work accident rate varies by line of business and possibly the company's safety level (article 196). The pension scheme is financed by a double contribution from employer and employee, the employee share being 40% of the rate set (article 197).
What the contributions cover
Maternity
To support rest before and after childbirth, INPS pays the employee a daily allowance equal to the full salary actually received when the contract was suspended, for the 14 weeks of maternity leave (article 28). It is also due during all or part of a 3-week extension, on a medical certificate of unfitness linked to pregnancy or childbirth (article 30). The employee must prove her employee status, have her condition certified by a doctor or midwife, actually stop work and prove her salary with an employer's certificate (article 29). If the employer keeps paying all or part of the salary, it is subrogated to her rights to INPS allowances, provided it is up to date with the Institute (article 31).
Family allowances
They are paid for each dependent child over one year and under 14, including children of a marriage declared to civil status, children born before marriage, adopted children and legally recognised natural children (article 23). They aim to encourage regular medical monitoring of children and school attendance (article 22). See civil status procedures.
Work accidents
The scheme protects all salaried workers working in Mali or for an employer based in Mali (article 61). A work accident is one that occurs in the course of or because of work (article 62), but also a commuting accident between home and workplace, as long as the journey was not diverted for a personal reason, and one during trips paid by the employer (article 63). The scheme also covers apprentices, chairmen and managing directors of public limited companies and, under conditions, some SARL managers (article 64).
Going further
- Hiring in Bamako: contract, probation, leave, dismissal.
- Business taxation, for other payroll charges.
- Starting a business at the one-stop shop.
Frequently asked questions
By what date must INPS contributions be paid?
Within the first fifteen days of each month if the employer has more than 9 employees, of each quarter if fewer than 10.
Who pays the employee's share?
The employer withholds it at each payday and pays it to INPS with its own share; the employee cannot object.
How long is maternity leave?
14 weeks, paid at the full salary by INPS, with a possible 3-week extension on a medical certificate.
Where can I find the contribution rates?
They are set by decree and are not in the Code: ask INPS.
Official source (checked on 19 October 2026)
- General Secretariat of the Government of Mali, Social Welfare Code 1999, consolidated 2006 (French), articles 1, 22, 23, 28 to 31, 61 to 64, 181, 187 to 192, 195 to 197 and 199 to 201.