Home Employer of record Employer of record in Mali
Employer of record in Mali
You may be able to hire in Mali without a local company. Where we can engage a vetted local partner, it acts as the locally registered legal employer in Mali, with SLONEC Advisory Group as your single contracting party in the UK. This covers contracts, INPS, AMO health insurance, ITS, employer levies and foreign staff contracts.
Services we coordinate in Mali
Employer of record for organisations that already have, or need, staff in Mali, assessed case by case and delivered through a vetted local partner where one can be engaged for your project; payroll and compliance, working alongside local partners who handle local-language and on-the-ground matters.
Employer costs on payroll
- INPS: employer 5.4% for pensions, 8% for family benefits and 1% to 4% for work injury depending on risk; employee 3.6% for pensions.
- AMO (compulsory health insurance): 3.5% employer and 3.06% employee.
- ITS: employee income tax on a progressive scale, withheld from pay.
- Employer taxes on pay: CFE 3.5%, vocational training tax 2%, youth employment tax 2% and housing tax 1%. Associations not subject to profits tax do not pay the CFE, training or youth employment taxes.
Foreign staff
Foreign employees’ contracts may need approval from the labour administration, and staff need visas and residence documents; we confirm the current steps with the local partner.
Who hires in Mali
Mali received about US$0.7 billion of foreign direct investment in 2024 (UNCTAD), mostly in gold and lithium mining. A mining code adopted in 2023 lets the state take up to 30% of mining companies. The UK advises against all travel to Mali; SLONEC does not send staff there, and any engagement is assessed case by case through a vetted local partner where one can be engaged.
UK tax angle (general information, not advice)
The UK has no comprehensive income-tax treaty with Mali, so there is no treaty relief; unilateral UK relief may be available depending on the facts. The UK has no social security agreement with Mali. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and INPS contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.
Pricing. Our employer of record service in Mali is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.
Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.
Frequently asked questions
Can I hire in Mali without a local company?
Possibly. We assess each request and, where we can engage a vetted local partner, it acts as the locally registered employer, with SLONEC Advisory Group as your single contracting party.
What social contributions apply?
INPS (pensions, family benefits and work injury) and AMO health insurance.
Which taxes does the employer pay on salaries?
CFE 3.5%, training tax 2%, youth employment tax 2% and housing tax 1%.
Do NGOs pay all of these?
Associations not subject to profits tax don’t pay the CFE, training or youth employment taxes.
Is there a UK tax treaty with Mali?
No.
Do you work in French?
We work alongside local partners who handle local-language and on-the-ground matters, while SLONEC Advisory Group stays your single contracting party.
How much does it cost?
Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.