Uganda Payroll Compliance at a Glance
What We Handle
Every component of Uganda payroll compliance
PAYE Computation & URA Filing
PAYE in Uganda is filed by the 15th of each month via the URA eTax portal. Late remittances attract 10% penalty plus 2% monthly interest.
- Progressive tax from 10% to 40% on monthly income
- Monthly income up to UGX 235,000 is tax-exempt
- URA eTax return filed and remitted before the 15th
- Amended returns and URA correspondence handled for you
NSSF Contributions Management
NSSF contributions are mandatory for all employees in Uganda. Total contribution is 15% of gross salary — 5% from the employee, 10% from the employer.
- 5% employee contribution deducted from gross salary
- 10% employer contribution — mandatory from first day
- Monthly schedules submitted to the NSSF portal
- Late penalties: 5% per month on outstanding contributions
Itemised Payslips
Every employee must receive a payslip showing gross pay, each deduction, and net pay under the Employment Act 2006.
- Payslips issued every pay cycle
- Shows PAYE, NSSF employee and employer shares
- Gross-to-net calculation fully documented
- Delivered digitally or in print
Payroll Records & Audit Trail
URA requires multi-year payroll records. Our managed payroll maintains a complete, audit-ready trail for every cycle.
- PAYE returns filed and archived per URA requirements
- NSSF schedules and payment confirmations stored
- Full payroll register maintained per employee
- Audit-ready records available on request
Multi-Currency Payroll
Fund your Uganda payroll in USD or UGX. We handle local disbursement, conversion, and consolidated reporting.
- USD or UGX funding accepted
- Local UGX disbursement to employee bank accounts
- Exchange rate documentation for audit purposes
- Group treasury reporting available
Year-End & Statutory Returns
Annual tax certificates and year-end NSSF reconciliations filed accurately and on time.
- Annual PAYE reconciliation and employee tax certificates
- Year-end NSSF contribution summary
- URA assessment response management
- Proactive alerts for legislative changes
Why Two Max Group
The standard that protects your business
URA Filing Before the 15th, Without Exception
We file on time, every time. Late PAYE remittance in Uganda attracts a 10% penalty plus 2% monthly interest — avoidable with disciplined process.
NSSF Compliance from Day One
NSSF is mandatory from the first day of employment. We register new employees and remit contributions before the monthly deadline.
Live Within 48 Hours
Payroll operational within 48 hours of engagement — PAYE and NSSF running from day one, no Uganda entity required.
Employment Act 2006 Expertise
Our advisors understand the nuances of Uganda's Employment Act, including leave entitlements, notice periods, and severance calculations.
Consistent Standards Across East Africa
Whether your teams are in Uganda, Kenya, Tanzania, or Rwanda, the same compliance standards and filing discipline apply.
Named Consultant, Not a Ticket Queue
You have a dedicated payroll consultant who knows your account and responds to queries the same day.
Common Questions
Uganda Payroll FAQs
Ready to run compliant payroll in Uganda?
Payroll live within 48 hours. No Uganda entity needed.