Total NSSF Contribution (Monthly)
USh 225,000
employee (5%) + employer (10%) combined
Employer Side
NSSF Summary
Employee Pays
USh 75,000
5% of gross
Employer Pays
USh 150,000
10% of gross
Frequently Asked Questions about NSSF in Uganda
How much NSSF does an employee pay in Uganda?
Employees in Uganda contribute 5% of their gross monthly salary to the National Social Security Fund (NSSF). This is deducted from the employee's pay by the employer and remitted to NSSF.
How much NSSF does an employer pay in Uganda?
Employers in Uganda contribute 10% of each employee's gross monthly salary to NSSF. This is paid on top of the employee's salary — it does not come from the employee's pay.
What is the total NSSF contribution rate in Uganda?
The total NSSF contribution rate in Uganda is 15% of gross salary — 5% from the employee and 10% from the employer. Both contributions are deposited into the employee's individual NSSF account.
Can I access my NSSF savings before retirement in Uganda?
Yes. Under the NSSF Amendment Act 2022, members aged 45 and above with at least 10 years of contributions can apply for mid-term access to withdraw up to 20% of their accumulated benefits. Full benefits are payable at age 55 (retirement) or upon permanent emigration, disability, or other qualifying events.
Is NSSF mandatory for all employers in Uganda?
Yes. Under the NSSF Act, all employers in Uganda with 5 or more employees are required to register with NSSF and remit contributions for their workers. Some employers with fewer than 5 employees also register voluntarily.
What is the difference between NSSF and PAYE in Uganda?
NSSF (National Social Security Fund) is a savings/pension contribution — 5% from the employee and 10% from the employer — deposited into the employee's personal NSSF account for future benefits. PAYE (Pay As You Earn) is income tax paid to the Uganda Revenue Authority (URA) based on tax bands. Both are deducted from gross salary, but NSSF is savings while PAYE is tax.