Uganda

Last Update by Katie, 06 Jun 2024

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Exchange Rate

13 Jun 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%
From 235,000 - 335,000 Taxable Income - 235,000 UGX x 10%
From 335,000 - 410,000 Taxable Income - 335,000 UGX x 20% + 10,000 UGX
From 410,000 - 10,000,000

Taxable Income - 410,000 UG) x 30% + 25,000 UGX
Above 10,000,000 Taxable Income - 410,000 UGX x 30% + 25,000 UGX + Taxable Income - 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 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

Must be in written form and specify the end date. There are no regulations regarding the maximum duration and renewals conditions.

Probation

6 months

Termination

  • Notice during probation:
    - Both parties terminating: 14 days' notice
    - Employer terminates: 7 days' salary in lieu of notice
  • Notice periods after probation:
    - 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

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 7 working days for every consecutive 4 months All staff with 1 years' service
Sick Leave 30 calendar days a year All staff
Maternity Leave 60 working days
4 weeks to be taken after childbirth
All expectant mothers
Paternity Leave 4 working days All expectant fathers
Bereavement Leave 6 working days a year (3 working days per event) All staff

Reference

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