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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Uganda /3. Payroll and particular aspects of employee remuneration / 3.4 Share schemes and options

3.4 Share schemes and options

Uganda

Employment income includes the:

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•�� amount by which the value of shares issued to an employee under an employee share acquisition scheme at the date of issue exceeds the consideration, if any, given by the employee for the shares, including any amount given as consideration for the grant of a right or option to acquire the shares
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•�� amount of any gain

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2.1.4 Withholding obligation of employers

9.2.2 Work permits

8.1 Penalties for non-compliance

5.2 Employee registration

9.4 Temporary Residence Card (TRC)

6.3 Inbound employees on assignment

3.1 Minimum wage and overtime

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.1.2 Allowable deductions

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1 Employer registration

3.4 Maternity and paternity leave

Return of employees (ROE)

1.4.2 Industrial Training Fund (ITF)

3.5 Expense reimbursements

2.2.3 National Insurance contributions

6.1.2 Reciprocal agreements

2.2.3 Employer housing contribution (INFONAVIT)

2.2.2 National Savings Fund (NSF)

2.2.1 Employee provident fund (EPF)