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1.3.1ÌýÌýÌýÌý Filings for PAYE, NSSF and LST

A key feature of the payroll-related submissions within Uganda is that they are fairly rudimentary in nature with multiple recipients. All employers will be required to effect discreet submissions to the:

1. Ìý

   •ÌýÌýÌýÌý Uganda Revenue Authority (URA)

2. Ìý

   •ÌýÌýÌýÌý NSSF, and

3. Ìý

   •ÌýÌýÌýÌý relevant local authorities which are determined by the employees' residence, rather than the employer's

Employers must report all payments, benefits and withholdings on a monthly basis, by the 15th of the following month. Payment must be made at the same time as the submission.

There is no requirement to provide additional annual reporting.

As the Ugandan tax year runs from 1 July to 30 June, this means that final reporting should be completed by 15 July each year for the tax year ended 30 June.

PAYE return (DT-2008)

The employer's PAYE income tax return is completed using Form DT-2008. This can be accessed by the 'Downloads' section of the 'Sitemap' link on the Uganda Revenue Authority (URA) home page. The DT-2008