Free Payslip Generator (Uganda)

Section 50 of the Employment Act, 2006 requires an employer to give every employee an itemised pay statement in writing with each wage payment. It must be in a form and language the employee can reasonably be expected to understand. It must show the deductions due at the end of the pay period, the amount and purpose of every deduction made during the period, and the net wages payable.

If you do not give a pay statement, or give an inaccurate one, the employee can complain to a labour officer. The officer can write a statement in your place or correct yours. The officer can also order you to repay deductions not made in line with an accurate statement.

Unless agreed otherwise in writing, pay monthly staff at the end of each month and weekly staff at the end of each week. Final pay is due within seven days of the job ending (s.43). Only deductions the law allows may appear on the slip: taxes and statutory contributions; pension contributions and rent for employer housing that the employee has agreed to; and union dues. You may never deduct for protective gear or tools (s.46).

The National Social Security Fund (NSSF) is Uganda's only compulsory payroll contribution fund. The employer deducts 5% of the employee's total gross monthly wage, adds 10% of its own, and pays the 15% total to NSSF by the 15th of the following month. Since the NSSF (Amendment) Act 2022, every employer must register as a contributing employer, whatever the number of employees. Employees under the Government Pensions scheme are excluded.

Workers may save more than the standard 15%. With the employee's written authority you deduct the agreed extra amount as a voluntary contribution and pay it within 15 days after the end of the month (NSSF Act s.13A, added in 2022). Self-employed people can join voluntarily. Members aged 45 or over with at least ten years of contributions can take up to 20% of their savings before retirement. Members with a disability can take 50% from age 40.