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Mali Social Contributions Guide 2026

Mali's social security system is administered by the Institut National de Prévoyance Sociale (INPS). Contributions are 5.4% from the employee and 17.4% from the employer of gross salary, subject to a monthly cap. The system covers retirement pensions, disability benefits, survivor benefits, and occupational health services. The retirement age is 58.

Overview — INPS Social Security System

The Institut National de Prévoyance Sociale (INPS) administers Mali's mandatory social security system under the Social Security Code. The system covers all employees in the public and private sectors. Self-employed individuals may contribute voluntarily. The system provides retirement pensions, disability benefits, survivor pensions, occupational injury coverage, and family allowances. Contributions are based on gross salary, subject to a monthly ceiling.

Contribution Rates — Employee & Employer

The combined INPS contribution rate is 22.8% of gross salary, shared between the employee and employer:

  • Employee contribution — 5.4% of gross salary
  • Employer contribution — 17.4% of gross salary
  • Total — 22.8% (subject to the monthly contribution ceiling)

Contributions are capped at a monthly salary ceiling. Amounts above the ceiling are not subject to INPS contributions. The ceiling is reviewed periodically by the government. Contributions are deducted at source by employers and remitted to INPS monthly.

Breakdown of Employer Contribution (17.4%)

The employer's 17.4% contribution is allocated across several branches:

  • Family allowances — approximately 8.0%
  • Retirement pension — approximately 5.4%
  • Occupational injuries & diseases — approximately 2.0% (varies by risk category)
  • Housing fund — approximately 1.5%
  • Other social benefits — approximately 0.5%

Contribution Ceiling

INPS contributions are subject to a monthly salary ceiling. For 2026, the ceiling is approximately XOF 1,200,000 per month. The maximum monthly employee contribution is XOF 64,800 (5.4% of XOF 1,200,000) and the maximum employer contribution is XOF 208,800 (17.4% of XOF 1,200,000). Workers earning above the ceiling do not contribute on the excess amount.

FAQs

Can I withdraw my INPS contributions before retirement?

Generally, no. INPS contributions are locked until retirement age (58) except in cases of permanent disability, emigration, or terminal illness.

What happens to my INPS if I change jobs?

Your INPS record is portable. Your contributions continue regardless of employer changes, and your benefits are calculated based on your total contribution history.

Are self-employed individuals required to contribute?

Self-employed individuals are not required by law to contribute to INPS but may do so voluntarily to build retirement and social protection benefits.

Disclaimer

This guide provides general information about Malian social security contributions for the 2026 tax year. Contribution rates and ceilings may change. Always consult with INPS or a qualified Malian financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.