Line a standard 12-cup muffin tin with paper liners.
Combine chocolate chips and coconut oil in a microwave-safe bowl; heat in 30-second intervals, stirring until smooth.
Spoon 1 tablespoon of melted chocolate into each liner, tilting to coat the bottom evenly.
Place the tin in the freezer for 10 minutes to set the base layer.
In a medium bowl, whisk together pumpkin puree, almond butter, maple syrup, pumpkin pie spice, vanilla, and salt until completely smooth.
Remove the tin from the freezer and place 2 teaspoons of the pumpkin mixture into the center of each chocolate base.
Pour the remaining melted chocolate over the pumpkin filling, smoothing the tops with a spatula to seal the edges.
Refrigerate for at least 1 hour or until the chocolate is completely firm before serving.