Source-cited draft: payroll & social contributions for Uganda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Payroll & Social Contributions in Uganda.
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Every figure is drawn from this Tax Guide and cited to its source.
NSSF employer contribution
10% of the employee's gross monthly wageNational Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/
NSSF employee contribution
5% of the employee's gross monthly wage (withheld from salary)National Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/
Total NSSF contribution
15% of gross monthly wage (10% employer + 5% employee)National Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/
NSSF contribution base / cap
Computed on total gross monthly wage; no statutory upper earnings capNational Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/
Mandatory coverage scope
Compulsory for all employers (coverage extended to all employers regardless of size under the 2021 NSSF amendments)National Social Security Fund (Amendment) Act, 2021 — https://www.nssfug.org/about-us/membership/
NSSF remittance deadline
By the 15th day of the month following the contribution monthNational Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/
PAYE withholding
Employer withholds income tax monthly on the progressive PAYE scale (0% / 10% / 20% / 30% plus 10% surcharge over UGX 10m/month)
Mandatory social security in Uganda is run by the National Social Security Fund (NSSF). Both employer and employee contribute, with the employer remitting the combined amount monthly.
Employers operate PAYE on the progressive personal income tax scale and remit monthly. Local Service Tax is an additional payroll-related levy paid to local councils.
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Other Uganda computations in the OpenAccountants Tax Library.
PAYE remittance deadline
By the 15th day of the following monthIncome Tax Act (Cap 340) — https://ura.go.ug/en/domestic-taxes/paye-rates/
Local Service Tax (LST)
UGX 5,000 – 100,000 per year, deducted from employees and paid to the local (municipal/district) council, banded by incomeLocal Governments (Amendment) Act, 2008 — https://taxsummaries.pwc.com/uganda/corporate/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.