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In Uganda, performance incentives must be included in the wage figure used when calculating National Social Security Fund (NSSF) contributions.
The requirement comes directly from Uganda’s National Social Security Fund Act, Cap 222.
“In Uganda, performance incentives form part of an employee’s ‘wage’ and must be included when calculating NSSF contributions.”
Taken together, this means any cash payment due under the employment relationship, including performance incentives, forms part of ‘wages’ and must be included in the NSSF base.
Employers should review all cash remuneration, including basic pay, allowances, incentives, and bonuses to ensure they are included in the wage total for NSSF purposes unless legislation explicitly excludes them.
