Uganda: Expands Social Security Coverage

Uganda: Expands Social Security Coverage

On the 2nd of January 2022, the President of the Republic of Uganda, His Excellency General Yoweri Kaguta Museveni assented to the NSSF (Amendment) Bill 2021. Accordingly, the Bill became the NSSF (Amendment) Act, 2021.

The NSSF (Amendment) Act shall come into force upon publication in the Uganda Gazette.
Payroll Managers must take note of the administrative changes below:

Changes on the contributions to the National Social Security Fund

  1. Every worker is now eligible to save with the fund
  1. Every Employer, as defined in the Act, is now obligated to contribute to the NSSF for their workers, irrespective of the number employed
  1. Every worker can voluntarily save with the Fund, over and above the mandatory 15% contributions

According to the National Social Security Fund Act 1985 (NSSF Act), the employee's contribution amounts to 5% of his monthly wage while the employer's contribution amounts to 10% of the employee's monthly wage

A new category of members will be eligible for mid-term access to benefits, the terms stated below:

  1. A member who is forty-five years of age and above and who has made contributions to the fund for at least ten years, is eligible to mid-term access to his or her benefits, of a sum, not exceeding 20% of his or her accrued benefits 
  1. A Member who is a person with a disability is forty years of age and above and has made contributions to the fund for at least ten years, is eligible to mid-term access, of a sum of 50% of his or her accrued benefits


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