---
name: ug-payroll-social
description: "Source-cited draft: payroll & social contributions for Uganda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ug-payroll-social"
  jurisdiction: "UG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Uganda Payroll & Social Contributions

## Social security (NSSF)

- **NSSF employer contribution** — 10% of the employee's gross monthly wage %  _(National 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 cap  _(National 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 month  _(National Social Security Fund Act (Cap 222) — https://www.nssfug.org/about-us/membership/)_

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.

## PAYE and other payroll levies

- **PAYE withholding** — Employer withholds income tax monthly on the progressive PAYE scale (0% / 10% / 20% / 30% plus 10% surcharge over UGX 10m/month)  _(Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/)_
- **PAYE remittance deadline** — By the 15th day of the following month  _(Income 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 income UGX  _(Local Governments (Amendment) Act, 2008 — https://taxsummaries.pwc.com/uganda/corporate/other-taxes)_

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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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ug-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ug-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.