# How much is NSSF in Uganda?

Last updated: 25 October 2026
Country: Uganda
Category: Payroll

**Quick answer:** 15% of gross monthly pay: 10% from the employer and 5% deducted from the employee, paid by the 15th of the following month.

## Detailed explanation

## The split

**10%** employer plus **5%** employee: **15%** in total.

## When

By the **15th** of the following month.

## Who

Since the NSSF (Amendment) Act, 2022 **every employer** registers and contributes, whatever its size.

## Defaults

A defaulting employer pays the full 15% plus interest and penalties.

Source: https://www.nssfug.org/about-us/membership/

## Real-world examples

### Salary of UGX 1,000,000

Employer pays 100,000, employee 50,000: NSSF receives 150,000.

## Common mistakes to avoid

- Thinking small employers are exempt

## Frequently asked questions

### Is NSSF deductible?

The employer's 10% is a business cost.

## Practical tips

- Pay NSSF and PAYE together on the same day each month

## Related questions

- [What are the PAYE rates in Uganda from July 2026?](https://accounts-os.com/ug/questions/what-are-the-paye-rates-in-uganda-2026)