Free Payslip Generator (Rwanda)

Article 71 of Law nº 66/2018 of 30 August 2018 regulating labour in Rwanda requires the employer to give the employee an individual monthly payslip. It must detail the basic salary, the various allowances and bonuses, the amounts withheld and the net salary. The text of the 2018 law says the payslip is given on the employee's request, so keep a copy of each one you issue either way.

Salary is paid in the currency provided by law, and the whole salary is paid into the bank or recognised financial institution account the employee gives in writing (art. 67). Pay intervals depend on how the employee is hired: daily, weekly, every 15 days or monthly (art. 70). Apart from compulsory deductions and charges under the contract, wages can be seized only under a court judgment or by voluntary transfer, and deductions for loans, judgments or voluntary transfers cannot exceed half of the salary; the employer charges no interest on a loan to the employee (art. 73).

Separately, art. 57 of the income tax law requires the employer to give each employee a statement of their name, the amount and type of income and the tax withheld.

Pension: the mandatory rate is 12% of pay from 1 January 2025, shared equally between employer and employee (Presidential Order nº 086/01 of 12 December 2024, art. 1, and Law nº 05/2015, art. 8). It rises to 14% from 1 January 2027, 16% in 2028, 18% in 2029 and 20% from 1 January 2030. Voluntary members pay 12%, according to RRA. The employer collects both shares when it pays the salary and cannot later deduct a share it failed to deduct (art. 9).

Maternity leave scheme: 0.6% of gross salary, 0.3% from the employer and 0.3% from the employee. It funds 14 weeks of leave at full pay; the employer pays the leave and RSSB reimburses the final eight weeks. Medical scheme (RAMA): 15% of basic salary, 7.5% each, automatic for civil servants and open to private employers (RSSB asks for a minimum of seven employees). Community-based health insurance (CBHI): 0.5% of the employee's net salary, deducted and paid by the employer under Prime Minister's Order nº 034/01 of 13 January 2020.

All of these are declared and paid together with PAYE on RSSB's Ishema system (ishema.rssb.rw) using the unified annexure, by the 15th of the following month. For pension and occupational hazards, late declaration costs 1.5% per month and late payment a further 1.5% per month.