Rwanda Payroll Compliance at a Glance
What We Handle
Every component of Rwanda payroll compliance
PAYE Computation & RRA Filing
PAYE in Rwanda is filed by the 15th of each month via the Rwanda Revenue Authority e-tax portal. Rwanda has one of the lowest maximum PAYE rates in East Africa at 30%.
- 0% on the first RWF 30,000 per month (exempt threshold)
- Progressive rates: 10%, 20%, 30% on successive bands
- RRA e-tax return filed and remitted before the 15th
- RRA queries and amended returns handled by our team
RSSB Pension Contributions
The Rwanda Social Security Board administers pension contributions at 8% of gross salary — 3% from the employee and 5% from the employer.
- 3% employee pension deduction from gross salary
- 5% employer pension contribution
- Remitted to RSSB portal before the 15th
- RSSB non-compliance penalty: up to 20% of outstanding contributions
Community-Based Health Insurance (CBHI)
Rwanda's CBHI (Mutuelle de Santé) is administered by RSSB. Total contribution is 1% of gross salary — 0.5% from each party.
- 0.5% employee CBHI deduction from gross salary
- 0.5% employer CBHI contribution
- Filed alongside RSSB pension each month
- Provides access to Rwanda's national health insurance scheme
Itemised Payslips
Every employee must receive a payslip showing gross pay, each deduction, and net pay under the Labour Code Law No.66/2018.
- Payslips issued every pay cycle
- Shows PAYE, RSSB pension, and CBHI separately
- Employer contributions documented in payroll register
- Delivered digitally or in print
Payroll Records & Audit Trail
RRA and RSSB require retention of payroll records for audit. Our managed payroll maintains a complete, audit-ready trail for every cycle.
- PAYE returns filed and archived per RRA requirements
- RSSB and CBHI schedules and payment confirmations stored
- Full payroll register per employee, available on request
- Year-end reconciliation and tax certificate preparation
Multi-Currency Payroll
Fund your Rwanda payroll in USD or RWF. We handle conversion, local disbursement, and consolidated reporting.
- USD or RWF funding accepted
- Local RWF disbursement to employee bank accounts
- National Bank of Rwanda FX compliance
- Group treasury reporting across East Africa available
Why Two Max Group
The standard that protects your business
RRA Filing Before the 15th, Every Month
RRA PAYE penalties start at 10% of unpaid tax plus 1.5% monthly interest. We file and remit before the 15th without exception.
RSSB Pension and CBHI as One Package
Rwanda's RSSB covers both pension (8% total) and health insurance (1% total). We handle both components in a single monthly remittance — no split filings.
Lowest PAYE Ceiling in East Africa
Rwanda's top PAYE rate of 30% is the lowest maximum in East Africa, making skilled salaries cost-competitive for international employers.
Rwanda's Digital Infrastructure
Rwanda's RRA e-tax and RSSB online portals are among the most reliable in the region — reducing administrative friction for every filing cycle.
Labour Code 2018 Expertise
Our advisors apply Rwanda's Labour Code Law No.66/2018 precisely — from probation periods to termination procedures.
48-Hour Activation
Payroll live within 48 hours of engagement — PAYE, RSSB pension, and CBHI running from day one. No Rwanda entity required.
Common Questions
Rwanda Payroll FAQs
Ready to run compliant payroll in Rwanda?
Payroll live within 48 hours. No Rwanda entity needed.