---
name: ml-payroll-social
description: "Source-cited draft: payroll & social contributions for Mali (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ml-payroll-social"
  jurisdiction: "ML"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Mali Payroll & Social Contributions

## Social security (INPS / AMO) and payroll taxes

- **INPS employer contribution** — Approximately 14.4% – 17.4% of gross salary (varies with work-accident risk class) percent (approx — confirm exact split per branch with INPS)  _([Code de Prévoyance Sociale du Mali (INPS)](https://remotepeople.com/countries/mali/employer-of-record/payroll-tax/))_
- **INPS employee contribution** — 3.6% of gross salary (old-age pension) percent (approx — confirm)  _(Code de Prévoyance Sociale du Mali (INPS))_
- **AMO (mandatory health insurance) employer contribution** — 3.5% of gross salary percent (approx — confirm with CANAM)  _(Loi instituant l'Assurance Maladie Obligatoire (AMO) — CANAM)_
- **AMO employee contribution** — 3.06% of gross salary percent (approx — confirm with CANAM)  _(Loi instituant l'Assurance Maladie Obligatoire (AMO) — CANAM)_
- **Work-accident / occupational risk contribution (employer)** — Approximately 1% – 4% of gross salary depending on risk class percent (approx — confirm risk-class rate)  _(Code de Prévoyance Sociale du Mali (INPS))_
- **Contribution Forfaitaire à la charge de l'employeur (CFE)** — 3.5% of gross payroll (employer-only) percent (approx — confirm)  _(Code Général des Impôts (Mali) — Contribution Forfaitaire)_
- **Employer housing/training-type payroll levy (Taxe Logement)** — 3.5% of gross payroll (employer-only) percent (approx — confirm name and rate with DGI)  _(Code Général des Impôts (Mali))_
- **ANPE (employment agency) levy** — 1% of gross payroll (employer-only) percent (approx — confirm)  _(Code Général des Impôts (Mali))_
- **PAYE-equivalent wage tax** — ITS withheld at source monthly by the employer on the progressive barème  _(Code 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 month (approx — confirm exact due day with DGI/INPS)  _(Code Général des Impôts (Mali))_
- **Contribution wage ceiling** — A monthly ceiling applies to some INPS branches (no single published cap confirmed) (approx — confirm current ceiling with INPS)  _(Code de Prévoyance Sociale du Mali (INPS))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ml-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ml-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.