2.2.1 Assessable Earnings For NSSF | Uganda | Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) | Tolley
Commentary

2.2.1 Assessable earnings for NSSF

Uganda

The NSSF is a provident fund that covers employees in the private sector including 'Non-Government Organisations' that are not covered by the government's pension scheme. The fund is a contributory scheme, funded by contributions from employees and employers of 5% and 10% respectively, calculated in reference to an employee's gross monthly earnings. (NSSF).

NSSF benefits

Membership of the NSSF fund, provides individuals with access to a number of desirable benefits, including:

  1. 鈥⑻� Age benefit

  2. Paid to members who have reached the retirement age of 55. Age benefit can also be claimed on attaining the age of 50, provided the claimant has retired from employment.

  3. 鈥⑻� Survivors benefit

  4. Paid to the immediate surviving family (spouse and children) of the deceased member. In case the member did not have a spouse or children, the benefit is paid to parents if they solely depended upon the deceased member.

  5. 鈥⑻� Exempted employment

  6. For members who join excepted employment

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Web page updated on 17 Mar 2025 15:50