The Employment Act 2006, s 46, allows employers to make deductions from pay where it is either required or permitted by law, or the employee has provided written permission.
The following table details the regular deductions which may be expected to be processed and withheld via the payroll calculation:
| Deduction for: | Detail |
| Income Tax | Income Tax Act Cap 340 – Employer is required by law to calculate and deduct Income Tax, and pay it over to the Uganda Revenue Authority (URA). See 2.1 |
| Social Security | National Social Security Fund Act Cap 222 – Employer is required by law to calculate and deduct social security contributions, and pay it over to the National Social Security Fund (NSSF). See 2.2 |
| Local Service Tax (LST) | Local Government Act 1997 Cap 243 – Employer is required by law to calculate and deduct Local Service Tax (LST), and pay |
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Web page updated on 17 Mar 2025 15:20