Your first job in Uganda: TIN, NSSF number, PAYE and your payslip

Get your TIN from URA, free of charge

URA describes the TIN as a 10 digit number that it issues free of charge to identify a registered taxpayer. If you have a National Identification Number from NIRA, you can use the instant TIN service on ura.go.ug with your NIN and a working mobile phone number. URA says the TIN is sent to your phone and email, and that you should get it within 5 minutes.

URA also runs a standard individual registration that its staff verify and approve, and it lists the identity documents it accepts. To print your TIN certificate later, log in to the URA portal, open e-services, choose Taxpayer Profile and then Print TIN Certificate. If you forget your TIN, URA says you can retrieve it through the AskURA app with the email or phone number you registered.

The rule from your job search applies here too: never pay to apply for something that is free. Apply for your TIN yourself on the URA website.

• URA: Instant TIN application

Register or confirm your NSSF number

NSSF says any Ugandan can now register as a member, and that an employee registers online with a national ID number (NIN) or passport number. If you have worked before, you may already have a number, so check before you register again. Give the number to your employer so that contributions reach your account.

NSSF says that under the NSSF (Amendment) Act 2022, all employers, whatever the number of staff they employ, must make mandatory contributions for their staff, including small and large companies, permanent or temporary staff, casual and subcontracted staff and partnerships. Its mandatory cover excludes employees under the government pension scheme.

You can check your balance and a mini statement through the NSSFGo app or on the NSSF website. NSSF customer service has a toll free line, 0800 286 773.

How NSSF contributions work

Each month your employer deducts 5% of your total gross monthly wage and adds 10% of it, a total contribution of 15%. The contribution must be paid to NSSF by the 15th day of the following month.

Your 5% appears as a deduction on your payslip. The 10% is paid by your employer on top of your pay. Check your NSSF statement regularly to see that both parts arrived for every month you worked.

How PAYE works

PAYE is tax on the total monthly income of an employee, meaning salary and other payments. Your employer deducts it and pays it to URA on your behalf. The rates depend on residence: URA treats you as resident if, among other tests, you have a permanent home in Uganda or are present for 183 days or more in a financial year.

Following the Income Tax (Amendment) Act 2026, URA applies these monthly rates to resident individuals from 1 July 2026:

• Up to UGX 335,000: no PAYE.
• UGX 335,001 to 410,000: 20% of the amount above UGX 335,000.
• UGX 410,001 to 485,000: UGX 15,000 plus 25% of the amount above UGX 410,000.
• UGX 485,001 to 10,000,000: UGX 33,750 plus 30% of the amount above UGX 485,000.
• Above UGX 10,000,000: UGX 33,750 plus 30% of the amount above UGX 485,000, plus a further 10% of the amount above UGX 10,000,000.

URA told employers who had filed July or August 2026 returns at the old rates to amend them and to refund the overpaid tax to employees, which may be done through a later payroll. If your pay for those months showed more PAYE than these bands give, ask payroll whether the refund has been made.

Non-residents pay different rates. URA also says employees who work in more than one place are taxed at a flat rate of 30% of total employment income, and that an employee who disagrees can file a return of income from all sources and claim any tax overpaid.

• URA: PAYE rates

Worked PAYE examples

These examples assume the amount is your only monthly employment income and that you are resident. Allowances and benefits can change the amount that is taxed, so ask payroll how yours are treated.

Monthly income UGX 300,000:
Below UGX 335,000, so PAYE is nil.

Monthly income UGX 400,000:
20% of (400,000 minus 335,000) = UGX 13,000

Monthly income UGX 450,000:
15,000 plus 25% of (450,000 minus 410,000) = UGX 25,000

Monthly income UGX 500,000 (the URA illustration):
33,750 plus 30% of (500,000 minus 485,000) = UGX 38,250

Read your payslip line by line

The Employment Act entitles you to an itemised pay statement with each payment of wages, in writing and in a form and language you can reasonably be expected to understand. It must show every deduction, the purpose of each one and your net pay. If an employer does not provide one, or it is wrong, you can complain to a labour officer.

• Gross pay: your basic salary plus any allowances for the period. If it is missing, ask payroll, because you need it to check the deductions.
• PAYE: tax worked out with the URA bands.
• NSSF: your 5% contribution.
• Local Service Tax: in the first months of the financial year, if it applies to you.
• Other deductions: only those the law allows, such as taxes and contributions imposed by law, pension contributions you agreed to in writing, agreed accommodation charges and union dues. An employer may not deduct the cost of protective gear or tools of trade it provides.
• Net pay: the amount paid to you.

Basic salary: UGX 500,000
PAYE: UGX 38,250
NSSF employee contribution (5%): UGX 25,000
Net pay: UGX 436,750

Paid by the employer on top of your pay:
NSSF employer contribution (10%): UGX 50,000

This illustration uses the URA example of a UGX 500,000 salary taxed at the rates in force from 1 July 2026. It leaves out Local Service Tax and any other deduction.

Local Service Tax

Local governments also collect Local Service Tax (LST) from people in gainful employment. In Kampala, KCCA says it applies to employees whose monthly take home salary exceeds UGX 100,000, and it defines take home salary as gross pay. LST for employees is paid in the first four months of each financial year, and employers may deduct it in four equal instalments.

The annual amount rises with monthly income. Check the current rates with KCCA or your own local government rather than relying on an old table.

Check your contract before the first payday

The Employment Act entitles you to written particulars of your employment, including your job title, where you work, your wages, how often they are paid and the deductions they are subject to, your hours, your annual leave and the notice needed to end the contract. Ask for them before you start if your appointment letter does not cover them.

If you start on probation, the Act limits a probationary period to six months, which can be extended by up to six more months only with your agreement, and an employer may not employ you on probation more than once. Either side can end a probationary contract with at least 14 days of notice, or the employer can pay seven days of wages instead.

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