Monthly PAYE Return
Employers file the PAYE return and pay the tax withheld from salaries each month. PAYE is the tax the employer deducts from each employee's pay and pays to URA. The employer is responsible for deducting the right amount and paying it on time.
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Who this applies to
- Every employer with employees
- Including a company paying only its directors a salary
What to file
The PAYE return listing employees, pay and tax withheld, at the resident bands in force (from 1 July 2026: nil up to UGX 335,000 a month). Each employee's gross pay and the tax worked out on it are reported, so the totals must match the payroll for the month.
How to file
Online through the URA portal. AccountsOS does not submit to the Uganda Revenue Authority. You or your accountant file on the URA portal. 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 PAYE withheld is paid by the same 15th.
Penalties for missing this deadline
Late filing: the higher of 2% of the tax or UGX 200,000 for each month late. Late payment: interest of 2% a month.
Filing checklist
- Run payroll at the current bands
- File the PAYE return
- Pay the tax withheld
- Amend July and August 2026 if they were filed at the old rates
- Add new employees and remove leavers before running payroll
- Keep the payment receipt with the payroll records
Documents you'll need
- Payroll report for the month
- Employee TINs or NINs
- Allowances and benefits paid in the month
- Joiners and leavers in the month
Common mistakes to avoid
- Using the pre-July 2026 bands
- Leaving directors off the return
- Leaving out allowances and benefits from taxable pay
- Paying the PAYE without filing the return
- Treating casual workers as outside PAYE without checking with your payroll adviser
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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