
Key Income Statistics
USh200,000per month (median cash earnings, main job)
Median cash earnings for the national workforce; UBOS also reports a combined cash-plus-in-kind average of UGX 250,000/month. Figures split by gender (male UGX 250,000, female UGX 140,000) and location (urban UGX 250,000, rural UGX 200,000). No newer national labour force survey has been published since 2021.
Source: Uganda Bureau of Statistics — National Labour Force Survey 2021 · 2021
USh6,000per month (statutory floor)
This figure is not a typo — Uganda's statutory minimum wage has not been revised since 1984 and is not practically enforced. A 2019 Minimum Wage Bill was not signed into law; as of this writing the government has floated sector-specific wage councils instead of a single updated national minimum.
Source: Minimum Wages Advisory Boards and Wages Councils Act (Cap. 221) · Set in 1984, never revised
Highest-Paying Sectors in Uganda
Oil and gas
Driven by development of the Albertine Graben oil fields.
Financial services and banking
Telecommunications
Information and communications technology (ICT)
International NGOs and development sector
Uganda's Tax System Explained
Uganda taxes employment income through PAYE, administered by the Uganda Revenue Authority, with progressive bands and a tax-free threshold on the first slice of monthly income. Employees also contribute 5% of gross salary to the National Social Security Fund (NSSF), a mandatory retirement savings scheme, matched by a 10% employer contribution.
Workplace & Payroll Rules
Employment Law Essentials
Under the Employment Act, 2006, employees get 7 days of paid leave for each continuous 4-month period served (about 21 days a year), plus a paid day off for public holidays. Notice periods scale with tenure: 2 weeks (6 months-1 year), 1 month (1-5 years), 2 months (5-10 years), and 3 months (10+ years). Probationary contracts are capped at 6 months, extendable once to a maximum of 12 months. A 2025 amendment, assented to but not yet in force as of this writing, will lengthen the notice pay owed during probation from 7 days to 1 month.
Source: Employment Act, 2006 (Cap. 226), Sections 54, 58 & 67
Payroll Cycle & Frequency
The Employment Act doesn't mandate monthly pay specifically, but sets defaults by pay cycle — fortnightly or monthly employees are paid at the end of that period, and all wages owed on termination must be settled within 7 days. Employers must give a written, itemised pay statement with every payment.
What Salaries Cover in Uganda
Rent in Kampala varies sharply by area: a one-bedroom apartment in the city centre averages roughly UGX 1.9 million a month, versus around UGX 700,000 outside the centre. Crowdsourced estimates put Kampala's overall cost of living at roughly 31% above the Uganda national average.
Take-Home Pay Example
On a gross salary of UGX 3,000,000/month:
- Gross Salary
- USh3,000,000/moUSh36,000,000/yr
- PAYE Income Tax
- USh802,000/moUSh9,624,000/yr
- NSSF Employee Contribution
- USh150,000/moUSh1,800,000/yr
- Effective Tax Rate
- 31.7%
Employer pays
Total fund contribution
