Uganda | How to exempt employees from LST Levies
The Local Service Tax (LST) in Uganda is a mandatory contribution based on income bands for employees, however certain categories are exempt from LST.
- Members of the Uganda Police Force
- Members of the Uganda Prison Service
- Members of the Uganda People's Defense Force
- Unemployed persons, peasants( people living n poverty and unable to earn a minimum income to access basic necessities and
- Members of Diplomatic Missions Accredited to Uganda
- Members of the Local Defence Forces sometimes referred to LDU's
- A person engaged in subsistence or occasional economic activities
- Petty Food Vendors
- Boarder to Boader Cyclists
- Sole petty artisan who are not fully established and are not business entities
To apply the LST exemption Navigate to:
Employee > Basic Information > Basic Profile > Statutory Fields
Select the check box and select Update.
The LST Levy components will no longer calculate on the employee payslips.
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