- Country Guide
- Uganda
Uganda
Last Update by Katie, 15 Aug 2024
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Exchange Rate
18 Sep 2024
Cost of Living
Indicative value for a working adult in a city: Kampala
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (UGX) |
|---|---|
| McDonalds Set Meal | 25,000 |
| Monthly Train and Bus Tickets | 117,500 |
| 3 Bedrooms Rental (City Center) | 2,100,00 |
| 3 Bedrooms Rental (Outskirt) | 1,200,000 |
Current Inflation Rate
3.81%
Wage
Minimum Wages
- 130,000 UGX per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (UGX) |
|---|---|
|
Entry-Level
Fresh Graduate
|
800,000 |
|
Mid-Level
5 Years
|
1,800,000 |
|
Experienced & Managerial Level
10 Years
|
3,200,00 |
|
Specialized & Senior-Level
15 Years
|
4,600,000 |
Annual Salary Growth
0.7%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Social Security Fund (NSSF) |
10% Staff's total gross earnings |
5% Staff's total gross earnings |
Non-resident staff working in Uganda for more than 3 years |
Other Benefit
Other common employment benefits in Uganda include:
- Private medical and life insurance: Around 1,500,000 UGX per year
Income Tax
Residents
-
Tax period: 1st July - 30th June
Filing Due Date: January - Taxable income refers to monthly earnings
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 235,000 | 0% |
| 235,000 - 335,000 | Income of 235,000 UGX x 10% |
| 335,000 - 410,000 | Income of 335,000 UGX x 20% + 10,000 UGX |
|
410,000 - 10,000,000 |
Income of 410,000 UG) x 30% + 25,000 UGX |
| Above 10,000,000 | Income of 410,000 UGX x 30% + 25,000 UGX + Income of 10,000,000 UGX x 10% |
Non-residents
- Taxable income refers to monthly earnings
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 335,000 | Taxable Income x 10% |
| From 335,000 to 410,000 | (Taxable Income - 335,000UGX) x 20% + 33,500UGX |
| From 410,000 to 10,000,000 | (Taxable Income - 410,000UGX) x 30% + 48,500UGX |
| Above 10,000,000 | [(Taxable Income - 410,000UGX) x 30% + 48,500UGX] +[(Taxable Income - 10,000,000UGX) x 10%] |
Working Hours
Statutory
48 hours
8 hours a day, 6 days a week
Typical practice
48 Hours
Monday - Saturday
Overtime
Over 48 hours is classed as overtime
- Paid at 1.5 times the normal hourly rate
- Overtime during Public holidays: 2 times the normal hourly rate
Employment Contract
Fixed-Term
Used for temporarily replacing staff that are sick or on maternity, short term project or assignments
Contract Format
Verbal or written in English. Written contracts must be handed to staff within 12 weeks from the date employment begins
Payroll Currency
UGX
Probation
Full-time staff: up to 6 months- can be extended to 1 year with staff's consent
Contract Period
There are no regulations regarding the maximum duration and renewals conditions
Termination
-
Notice during probation:
- Both parties terminating: 14 days' notice
- If the employer terminates: 7 days' salary in lieu of notice -
Voluntary resignation and involuntary termination:
- Under 6 months' service : no notice
- Over 6 months - under 1 year service: 2 weeks
- 1 - 5 year's service: 1 month
- 5 to 10 years' service: 2 months
- Over 10 years' service: 3 months -
Severance:
- Unfair dismissal, operational reasons and insolvency
- All staff after 6 months' service: typically 1 month's gross salary for each completed year of service
Public Holiday
14 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 26 Jan | National Resistance Movement Liberation Day |
| 16 Feb | Archbishop Janani Luwum Day |
| 08 Mar | International Women's Day |
| 29 Mar | Good Friday |
| 31 Mar - 01 Apr | Easter |
| 10 Apr | Festival of Breaking the Fast |
| 01 May | Labour Day |
| 03 Jun | Martyrs' Day |
| 09 Jun | National Heroes Day |
| 16 Jun | Feast of the Sacrifice |
| 09 Oct | Independence Day |
| 25 Dec | Christmas Day |
| 26 Dec | Boxing Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 21 working days per year | All staff with 1 year service |
| Sick Leave | 30 calendar days per year | All staff with 1 month service |
| Maternity Leave | 60 working days, 4 weeks taken after childbirth | All expectant mothers |
| Paternity Leave | 4 working days | All expectant fathers |
| Bereavement Leave | 6 working days per event, per year | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Kampala
- https://jiji.ug/kampala/houses-apartments-for-rent/3-bedrooms
- https://kfcuganda.ug/
- https://www.paylab.com/ug/salaryinfo
- https://tradingeconomics.com/uganda/minimum-wages
- https://www.statista.com/statistics/447810/inflation-rate-in-uganda/
- https://ura.go.ug/en/domestic-taxes/paye-rates/
- https://taxsummaries.pwc.com/uganda/individual/other-taxes#:~:text=An%20individual%20in%20employment%20is,10%25%20of%20their%20gross%20pay.
- https://www.gou.go.ug/about-uganda/uganda-glance/national-events-calendar
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Contact UsCountry Guide - Uganda
Last updated: 15 Aug 2024
Exchange Rate
Currency (UGX)
- 1 CNY = 0.185 UGX
- 1 USD = 1.32 UGX
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Kampala
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (UGX) |
|---|---|
| McDonalds Set Meal | 25,000 |
| Monthly Train and Bus Tickets | 117,500 |
| 3 Bedrooms Rental (City Center) | 2,100,00 |
| 3 Bedrooms Rental (Outskirt) | 1,200,000 |
Current Inflation Rate
3.81%
Wage
Minimum Wages
- 130,000 UGX per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (UGX) |
|---|---|
|
Entry-Level
Fresh Graduate
|
800,000 |
|
Mid-Level
5 Years
|
1,800,000 |
|
Experienced & Managerial Level
10 Years
|
3,200,00 |
|
Specialized & Senior-Level
15 Years
|
4,600,000 |
Annual Salary Growth
0.7%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Social Security Fund (NSSF) |
10% Staff's total gross earnings |
5% Staff's total gross earnings |
Non-resident staff working in Uganda for more than 3 years |
Other Benefit
Other common employment benefits in Uganda include:
- Private medical and life insurance: Around 1,500,000 UGX per year
Income Tax
Residents
-
Tax period: 1st July - 30th June
Filing Due Date: January - Taxable income refers to monthly earnings
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 235,000 | 0% |
| 235,000 - 335,000 | Income of 235,000 UGX x 10% |
| 335,000 - 410,000 | Income of 335,000 UGX x 20% + 10,000 UGX |
|
410,000 - 10,000,000 |
Income of 410,000 UG) x 30% + 25,000 UGX |
| Above 10,000,000 | Income of 410,000 UGX x 30% + 25,000 UGX + Income of 10,000,000 UGX x 10% |
Non-residents
- Taxable income refers to monthly earnings
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 335,000 | Taxable Income x 10% |
| From 335,000 to 410,000 | (Taxable Income - 335,000UGX) x 20% + 33,500UGX |
| From 410,000 to 10,000,000 | (Taxable Income - 410,000UGX) x 30% + 48,500UGX |
| Above 10,000,000 | [(Taxable Income - 410,000UGX) x 30% + 48,500UGX] +[(Taxable Income - 10,000,000UGX) x 10%] |
Working Hours
Statutory
48 hours
8 hours a day, 6 days a week
Typical practice
48 Hours
Monday - Saturday
Overtime
Over 48 hours is classed as overtime
- Paid at 1.5 times the normal hourly rate
- Overtime during Public holidays: 2 times the normal hourly rate
Employment Contract
Permanent
Probation
Full-time staff: up to 6 months- can be extended to 1 year with staff's consent
Termination
-
Notice during probation
- Both parties terminating : 14 days' notice
- If the Employer terminates: 7 days' salary in lieu of notice -
Voluntary resignation and involuntary termination:
- Under 6 months' service : no notice
- Over 6 months - under 1 year's service: 2 weeks
- 1 - 5 year's service: 1 month
- 5 to 10 years' service: 2 months
- Over 10 years' service: 3 months -
Severance:
- Unfair dismissal, operational reasons and insolvency
- All staff after 6 months' service: typically 1 month's gross salary for each completed year of service
Fixed-Term
Used for temporarily replacing staff that are sick or on maternity, short term project or assignments
Probation
Full-time staff: up to 6 months- can be extended to 1 year with staff's consent
Termination
-
Notice during probation:
- Both parties terminating: 14 days' notice
- If the employer terminates: 7 days' salary in lieu of notice -
Voluntary resignation and involuntary termination:
- Under 6 months' service : no notice
- Over 6 months - under 1 year service: 2 weeks
- 1 - 5 year's service: 1 month
- 5 to 10 years' service: 2 months
- Over 10 years' service: 3 months -
Severance:
- Unfair dismissal, operational reasons and insolvency
- All staff after 6 months' service: typically 1 month's gross salary for each completed year of service
Public Holiday
14 days
2024
| Date | Name |
|---|---|
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 21 working days per year | All staff with 1 year service |
| Sick Leave | 30 calendar days per year | All staff with 1 month service |
| Maternity Leave | 60 working days, 4 weeks taken after childbirth | All expectant mothers |
| Paternity Leave | 4 working days | All expectant fathers |
| Bereavement Leave | 6 working days per event, per year | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Kampala
- https://jiji.ug/kampala/houses-apartments-for-rent/3-bedrooms
- https://kfcuganda.ug/
- https://www.paylab.com/ug/salaryinfo
- https://tradingeconomics.com/uganda/minimum-wages
- https://www.statista.com/statistics/447810/inflation-rate-in-uganda/
- https://ura.go.ug/en/domestic-taxes/paye-rates/
- https://taxsummaries.pwc.com/uganda/individual/other-taxes#:~:text=An%20individual%20in%20employment%20is,10%25%20of%20their%20gross%20pay.
- https://www.gou.go.ug/about-uganda/uganda-glance/national-events-calendar
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000