The network covers Mali within the West Africa region. Payslips there are drawn up in XOF, and dealings with a local firm are conducted in French.
The business centres where the network is looking for a correspondent as a priority are Bamako, Sikasso, Ségou, Mopti.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Mali, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Expert-comptable / Comptable agréé, and a registration in force must be produced to you before any engagement.
Comme dans l'ensemble de l'espace OHADA/UEMOA, la tenue, la centralisation et la révision des comptabilités pour compte de tiers sont réservées aux experts-comptables et comptables agréés inscrits au tableau de l'Ordre. En pratique, la seule production des bulletins de paie est souvent assurée par des cabinets de conseil non inscrits : exiger l'inscription si le candidat fournit aussi de la comptabilité.
Mali sits within the OHADA framework for business law and within the West African Economic and Monetary Union for currency: the CFA franc issued by the BCEAO, pegged to the euro, is the currency in which wages are settled. French is the official language and the language of contracts and administrative documents.
Employee social protection is administered by the Institut National de Prévoyance Sociale (INPS), which collects contributions and pays old-age, family and occupational risk benefits, while compulsory health insurance is carried by the Caisse Nationale d'Assurance Maladie (CANAM) and administered in practice alongside the INPS for private-sector employees.
The Malian tax administration has made real progress on digitisation: tax clearance is obtained and verified online, allowing the authenticity of documents produced to be checked directly. Finally, only professionals listed on the ONECCA-Mali roll may keep or review a client's accounts, the issue of payslips alone escaping that reservation in practice.
Employer registration with the INPS opens the reporting chain, and enrolment of the employee must cover every branch, health insurance included, since none of the branches is covered by enrolment in another.
The involvement of the public employment service in formalising the contract is a formality shared with several countries in the sub-region and frequently overlooked, particularly for fixed-term engagements and for employing foreign workers. Deal with it before the employee starts, since it cannot usefully be regularised afterwards.
Nor does Mali offer any arrangement for employing without a structure: employer registration presupposes entry on the commercial register and a tax identification number, formalities grouped at the investment promotion agency's one-stop shop.
The sectoral collective agreement sets grades and benefits the Labour Code does not provide for; the contract, drafted in French, must take account of them.
The payslip carries tax withheld on salaries and wages together with the employee's share of contributions, after which the employer files periodic returns with each body on its own calendar.
Severance, notice and accrued leave are computed on termination on collectively agreed as much as statutory bases. Document the grounds from the first meeting rather than at the point of notification, written evidence being decisive here.
The network asks 8 documents of any firm wishing to represent it in Mali. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 8 are required of every applicant and 6 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Extrait du Registre du Commerce et du Crédit Mobilier (RCCM)Extract from the Trade and Personal Property Credit Register Le RCCM est le registre harmonisé OHADA ; joindre également les statuts enregistrés et la déclaration de régularité et de conformité déposée au guichet unique. | Greffe du Tribunal de Commerce ; formalités centralisées au Guichet Unique de l'API-Mali (Agence pour la Promotion des Investissements au Mali) | 3 months Required | Official website |
| Numéro d'Identification Fiscale (NIF) — carte / attestation d'immatriculation fiscaleTax Identification Number (TIN) Le NIF est attribué lors de la création au guichet unique ; la DGI publie une liste des contribuables actifs qui permet de vérifier qu'il est toujours en activité. | Direction Générale des Impôts (DGI), ministère de l'Économie et des Finances | No expiry Required | Official website |
| Quitus fiscal / Attestation de situation fiscale — délivré en ligne via la plateforme e-QuitusTax clearance certificate Le Mali a dématérialisé la délivrance : le quitus est édité et vérifiable sur equitus.finances.ml, ce qui permet au réseau de contrôler l'authenticité du document remis. | Direction Générale des Impôts (DGI) | 3 months Required | Official website |
| Attestation d'immatriculation employeur et attestation de non-redevance de l'INPSSocial security clearance certificate L'intitulé exact varie selon les agences INPS (attestation de non-redevance, quitus social, attestation de situation cotisante) : demander la pièce la plus récente attestant l'absence d'arriérés de cotisations. | Institut National de Prévoyance Sociale (INPS) ; assurance maladie obligatoire gérée avec la CANAM | 3 months Required | Official website |
| Attestation d'assurance responsabilité civile professionnelleProfessional indemnity insurance certificate Les experts-comptables inscrits au tableau de l'Ordre doivent justifier d'une assurance couvrant leur responsabilité professionnelle (règle commune aux ordres de la zone OHADA/UEMOA) ; pour un cabinet non inscrit, la pièce reste d'usage. | Compagnie d'assurance agréée, sous contrôle de la CIMA (Conférence Interafricaine des Marchés d'Assurances) et de la Direction Nationale des Assurances | 12 months Required | Official website |
| Inscription au Tableau de l'Ordre National des Experts-Comptables et des Comptables Agréés du MaliRegistration with the national institute of chartered and certified accountants Dans l'espace OHADA/UEMOA la tenue et la révision de comptabilité pour compte de tiers sont réservées aux professionnels inscrits au tableau de l'Ordre ; exiger l'attestation d'inscription de l'année en cours. | Ordre National des Experts-Comptables et des Comptables Agréés du Mali (ONECCA-Mali), sous tutelle du ministère de l'Économie et des Finances | 12 months Required | Official website |
| Carte NINA (Numéro d'Identification Nationale) ou passeport du gérant, avec extrait de casier judiciaire (bulletin n°3)Manager's national ID or passport and criminal record extract Le casier judiciaire du dirigeant fait déjà partie du dossier d'immatriculation au RCCM au Mali ; il est logique de le réclamer au candidat. | Ministère de l'Administration Territoriale (carte NINA) ; greffe du tribunal pour le casier judiciaire | 3 months Required | Official website |
| Déclaration préalable auprès de l'Autorité de Protection des Données à caractère Personnel (APDP) — récépissé de déclarationPersonal data processing declaration and receipt Le Mali dispose d'une loi sur la protection des données personnelles et d'une autorité de contrôle opérationnelle ; les traitements de données de salariés relèvent en principe de la formalité déclarative. | Autorité de Protection des Données à caractère Personnel (APDP) du Mali | No expiry Required | Official website |
Digitised tax administration is an advantage worth using. Clearance issued online can be authenticated by the client itself, and the list of active taxpayers allows a check that a partner has not ceased trading. Few countries in the region offer that degree of direct verification.
Conversely, the social certificate is not standardised: depending on which INPS office issues it, it is headed attestation de non-redevance, quitus social or attestation de situation cotisante. The heading matters less than the date of issue, the office that issued it and the exact wording it carries.
The one-stop shop receipt, finally, is merely an acknowledgement of formalities and is not to be confused with the commercial register extract held at the court registry. The former circulates widely, but only the latter establishes the company's existence and its objects.
Point fort du Mali : la dématérialisation fiscale. Le quitus fiscal s'obtient et se vérifie sur equitus.finances.ml, et la DGI publie la liste des contribuables actifs — deux moyens de contrôle direct sans dépendre des documents papier remis par le candidat. En revanche, côté social l'intitulé de l'attestation INPS n'est pas normalisé et varie d'une agence à l'autre. Piège fréquent : confondre le RCCM (registre judiciaire OHADA tenu au greffe) et le récépissé du guichet unique de l'API-Mali, qui n'est qu'un accusé de formalités.
The network opens 3 partner slots in Mali, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Mali has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
We expect a Malian firm to appear on the ONECCA-Mali roll, as expert-comptable or comptable agréé: that listing is what allows it to prepare a client's returns. The file then brings together its registration certificate for the year under way, the commercial register extract, the tax clearance issued online, which we authenticate ourselves, and the document issued by the INPS. The manager's criminal record extract, already required in the registration file, usefully rounds out the review, as does the notification receipt from the data protection authority.
Describe your requirement. No firm is listed in Mali yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in MaliMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Mali.