Monthly NSSF Contributions
Employers pay NSSF contributions of 15% of gross pay each month. NSSF is the national savings scheme for employees. The employer deducts 5% from each employee's gross pay, adds its own 10%, and pays the full 15% to NSSF each month. The contributions build up each employee's savings with the fund, so late or missing payments show up on the employee's statement.
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Who this applies to
- Every employer, whatever the number of employees (NSSF (Amendment) Act, 2022)
- Employers paying casual and part-time staff through the payroll
What to file
The contribution schedule: 10% employer and 5% deducted from each employee's gross pay. The schedule lists each employee with their NSSF number, gross pay and the contribution. The totals should match the payroll for the month.
How to file
Through NSSF's employer services. AccountsOS does not submit to NSSF. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
The full 15% is paid by the 15th. Both the employer's 10% and the 5% deducted from employees are paid together.
Penalties for missing this deadline
A defaulting employer pays the full 15% plus interest and penalties. Contributions deducted from pay but not paid over remain the employer's debt to NSSF.
Filing checklist
- Register as a contributing employer
- Deduct 5% from each employee
- Add the 10% employer share
- Pay by the 15th
- Register new employees with NSSF
- Keep the payment receipt with the payroll records
- Reconcile the schedule with the payroll before paying
Documents you'll need
- Payroll report
- Employees' NSSF numbers
- Joiners and leavers in the month
- The employer's NSSF registration number
Common mistakes to avoid
- Paying only the employee's 5%
- Not registering because there are few employees
- Working out NSSF on basic pay only instead of gross pay
- Paying late because the payroll was late
- Forgetting a new employee in their first month
Never miss a Uganda deadline
AccountsOS tracks every Uganda Revenue Authority (URA) and Uganda Registration Services Bureau (URSB) deadline and reminds you weeks ahead.
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