Bamako, Mali

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Salary charges

Articles, practical guides and legal updates written by our experts.

Payroll costs

1. Salary

Salary and related benefits are determined in accordance with the following criteria

22 June 2026Read more
Payroll costs

2. Tax and social security contributions

Tax and social security contributions are compulsory deductions from earned income.

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Payroll costs

3. Tax expenses

Tax liabilities consist of the taxes and duties payable by employers and employees.

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Payroll costs

4. Social security contributions

Social security contributions are taxes paid in the form of social security contributions to joint bodies to fund social security benefits for workers.

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Payroll costs

5. Payroll costs: Items submitted

All elements of remuneration are subject to employee and employer tax contributions, with the exception of those provided for in Order No. 99-0892/MF-SG,

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Payroll costs

6. Statutory bonuses and allowances

A bonus is a reward granted to an employee in recognition of exceptional effort. An allowance compensates for a duty or constraint associated with the job. Bonuses and allowances may be statutory or contractual (mandatory), or regulatory (optional).

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Payroll costs

7. Statutory bonuses and allowances

7. Statutory bonuses and allowances Please contact us…

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Payroll costs

8. Optional bonuses and allowances

8. Optional bonuses and allowances Please contact us…

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Payroll costs

9. Optimisation of payroll costs

9. Optimising payroll costs Please contact us…

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30 articles — page 1 of 4

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