ZappPAYE and NSSF calculator for Uganda
Enter an employee's monthly gross pay to see their PAYE, NSSF and take-home pay, and what they cost you as the employer.
Salary plus taxable allowances, before any deductions. For resident employees.
- PAYE
- 188,250
- NSSF, employee (5%)
- 50,000
- Take-home pay
- 761,750
- NSSF, employer (10%)
- 100,000
- Total cost to employer
- 1,100,000
Monthly PAYE bands for residents
| Monthly gross pay (UGX) | PAYE |
|---|---|
| 0 to 335,000 | Nil |
| 335,001 to 410,000 | 20% of the amount above 335,000 |
| 410,001 to 485,000 | 15,000 plus 25% of the amount above 410,000 |
| 485,001 to 10,000,000 | 33,750 plus 30% of the amount above 485,000 |
| Above 10,000,000 | 33,750 plus 30% of the amount above 485,000, plus 10% of the amount above 10,000,000 |
Example: on 1,000,000 a month, PAYE is 33,750 + 30% of 515,000 = 188,250. NSSF takes 50,000 from the employee, so take-home pay is 761,750, and the employer pays 100,000 NSSF on top. These figures are an estimate; check anything unusual with URA or your accountant.
PAYE and NSSF, answered
How is PAYE worked out in Uganda?
PAYE is charged on an employee's monthly gross pay in bands. From 1 July 2026 there is nothing to pay up to 335,000 shillings, then 20%, 25% and 30% on the higher bands, with an extra 10% on pay above 10 million. The table on this page shows each band.
How much is NSSF?
15% of gross pay each month, with no upper limit: the employee contributes 5%, taken from their pay, and the employer adds 10% on top.
Is NSSF deducted before PAYE?
No. In Uganda the employee's NSSF contribution does not reduce the pay that PAYE is charged on, so PAYE is worked out on gross pay.
Does this include Local Service Tax?
No. Local Service Tax is charged by local governments in a few instalments a year, so it is not part of this monthly figure.
Does this apply to non-residents?
No. Non-resident employees pay PAYE at different rates from the first shilling. This calculator is for resident employees.