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Praxima Services Includes
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Full Payroll Outsourcing
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Hybrid Payroll Outsource
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International Payment Management
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Local Filing
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Social Security Filing
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Interact with Local Authorities
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Human Resources Management System
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Integration with all Accounting and Third Party
Software
Benefits of outsourcing to Praxima
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Local Tax Compliance
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Secure Data Transferring
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Responsive Administrators
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Increase Productivity
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Industry Experts
Running Your Payroll
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Focus on Your
Core Business
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International Quality Payroll in Uganda
Payroll in Uganda
Payroll taxes are payable by the employer at 3% of the taxable gross salary. Senegal makes use of the PAYE system in which the employer withholds personal income tax from the employee's wages.
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TAX RATES | 2022
Taxable income in Ugandan Shilling (UGX)
Residents
UGX Tax Rates
0 - 2 820 000 0%
2 820 001 - 4 020 000 10%
4 020 001 - 4 920 000 20%
4 920 001 - 120 000 000 30%
Above 120 000 001 40%
Non-Residents
UGX Tax Rates
0 - 4 020 000 10%
4 020 001 - 4 920 000 20%
4 920 001 - 120 000 000 30%
Above 120 000 001 40%
SOCIAL SECURITY | 2022
Social Security contributions are made towards Uganda's National Social Security Fund (NSSF) by both the employer and employee. An employee is obligated to contribute 5% of their gross earning, while the employer contributes 10%. The contribution made by the employer is an allowable deduction on the employer's gross income.
STATUTORY FILING | 2022
All taxpayers are required to file a tax return within six months of the end of a year of income. Non-residents or residents with a single employer whom withheld the taxes as required by law is not required to file a return.
Individuals whose taxable income falls within the zero rated threshold is also not required to file a return.
Tax Residents
An individual will be considered a tax resident should he/she satisfy any one of the following conditions:
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The individual has a permanent home situated in Uganda
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The individual is present in Uganda for 183 days or more in a 12 month period, either commencing or ending in a year of income
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The individual is present in Uganda for an average of 122 days or more in the year of income and the two preceding years of income.
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The individual is employed abroad by the Ugandan government during the year of income.
Taxable Income
Taxable income includes, but not limited to, any profits, gains, interest, dividends, and non-monetary benefits. Benefits in kind received from an employer such as a motor vehicle, are taxed to the employee. Benefits in kind are taxed at the sale rates or the actual costs of the benefit to the company, subject to doing a market value test on the benefit.
Exempt Income
Employee benefits such as life insurance premiums, medical expenses paid by the employer, contributions to a retirement fund, meals provided by the employer on the premises, travel and meals while traveling for business purposes and benefits with a maximum monthly value of 100,000.
Your HRMS is Standard
PAYMENTS, REPORTING & FILING
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Direct payment into employee bank accounts. Emailed password protected pay slips.
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Payment of taxes, benefit providers and other creditors.
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Filing of returns to the authorities.
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Generation and filing of statutory reports.
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General ledger and 100's of customisable reports.
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