HR & Payroll
Posts on HR & Payroll from the Kit team. Pick another topic below or go back to all posts.
A small business tax calendar for October to December 2026
Every filing and payment date a Ugandan small business faces this quarter: the 15th each month, the 31 December return, LST and the trading licence.
PAYE threshold now UGX 335,000: a payroll checklist for employers
Uganda's monthly PAYE tax-free threshold rose from UGX 235,000 to UGX 335,000 on 1 July 2026. How to check September payslips, NSSF and the 15th deadline.
Uganda's new PAYE bands: what to fix on your October payroll
URA has rebuilt the PAYE return around the UGX 335,000 threshold. What the new bands are, who must amend July and August returns, and how to refund staff.
Paying sales commissions in Uganda: PAYE, NSSF and the contract
Commission is employment income for PAYE and part of gross wage for NSSF. How to write the scheme into the contract and show it on the payslip.
What a payslip in Uganda must show, and why it protects you
Section 50 of the Employment Act requires an itemised pay statement with every payment. What goes on it, which deductions are lawful and how to keep it.
New PAYE bands, NSSF and shift hours for hotel and restaurant staff
PAYE bands changed on 1 July 2026 and URA wants July and August returns amended. NSSF rates, the 15th deadline and the Employment Act rules for shift work.
Overtime, the 48-hour week and public holiday pay in Uganda
Section 53 of the Employment Act sets the 48-hour week, the ten-hour day, the daily break and the 1.5 and 2 times overtime rates, and how to apply them.
NSSF contributions in Uganda: rates, the 15th deadline and penalties
Who must register with NSSF, how the 5% and 10% shares are worked out, when the money is due, and what the Fund's 2026 amnesty revealed about compliance.
NSSF for small employers: 15% by the 15th, however few staff
Every employer in Uganda must remit NSSF monthly, even with one employee. The 5% and 10% split, the 15th deadline, and what the 2026 amnesty showed.
New PAYE bands from July 2026: amend your payroll returns
URA has backdated the new resident PAYE rates to 1 July 2026. What the bands are, how much a UGX 500,000 salary overpaid, and how to amend July and August.
Local service tax: the four payroll instalments explained
What the Local Governments (Amendment) (No. 2) Act 2008 says about local service tax on salaries: rate bands, July to October instalments, remittance.
Local Service Tax: the payroll deduction due by October
Employers in Uganda deduct Local Service Tax from salaries in the first four months of the financial year. The bands, the schedule and how to pay.
Leave in Uganda: annual, sick, maternity and paternity rules
What the Employment Act gives every employee: 21 days' annual leave, paid public holidays, sick pay, 60 days' maternity leave and paternity leave.
Hiring in Kenya: PAYE, NSSF, SHIF and the housing levy explained
A Ugandan owner's guide to Kenyan payroll: KRA bands and relief, NSSF tiers, the 2.75% SHIF deduction, the 1.5% housing levy and the 9th-of-month deadline.
Employment contracts in Uganda: written particulars and probation
The particulars every Ugandan employee must receive in writing within twelve weeks, the probation rules, notice periods by service and the 2026 changes.
The Employment (Amendment) Act 2026: what small employers must change
Uganda's biggest labour law overhaul in two decades was assented to on 29 April 2026. Casual workers, probation, dismissal hearings and severance change.
See it on your own numbers.
Start free on the web in a few minutes. Accounting is free in every plan and Kit AI is included with a weekly token allowance.
No card needed · 14-day trial