background image
Uganda Enacts National Social Security Fund (Amendment) Act 2021 — Orbitax Tax News & Alerts

Uganda has enacted the National Social Security Fund (Amendment) Act 2021. The Act was approved in parliament in November 2021 and signed into law by the president on 2 January 2022. Key changes for the National Social Security Fund (NSSF) include:

  • All employers are required to register their employees with the NSSF and make contributions equal to 10% of monthly wages;
  • All employees are required to make contributions equal to 5% of monthly wages; and
  • All employees are allowed to make voluntary contributions exceeding the combined 15% contribution.

In addition to the above, greater flexibility is provided for individuals to receive payments from the NSSF. Further details are provided in a statement from the Minister of Gender, Labour and Social Development.