In short: Basket Advisory runs compliant expatriate payroll across Uganda, Kenya, Ethiopia, DR Congo and South Sudan. You send one monthly funding instruction; we calculate pay, file the statutory returns in each country, and land net salaries in employees' local accounts or mobile wallets within 24 hours. One partner, one invoice, one compliance standard across five tax systems.
Employing expatriate and local staff across East and Central Africa means running payroll under several different tax regimes at once — each with its own bands, social-security rules, levies, filing portals and deadlines. For an NGO, a donor-funded contractor, or a foreign company testing a market, standing up that capability in-house across five countries is slow, costly, and risky. This guide explains how outsourced expatriate payroll works across the region, what compliance it covers country by country, and how a single partner removes the burden.
Who this is built for
This service is designed for organisations that need people on the ground before — or instead of — setting up a local entity: NGOs and UN-system partners, contractors on donor-funded projects, mining and energy operators, and foreign companies entering a new market. In each case the need is the same: pay staff compliantly and on time, in countries where you may not have your own registered presence, without building a multi-country payroll function yourself.
Where we operate
Basket Advisory runs compliant payroll and pays out in five countries, in local currency or US dollars where the law allows:
| Country | Payout currencies | Payout channels | Tax authority |
|---|---|---|---|
| Uganda | UGX, USD | Bank, MTN MoMo, Airtel Money | URA |
| Kenya | KES, USD | Bank, M-Pesa, Airtel Money | KRA |
| Ethiopia | ETB | Bank, telebirr, M-Pesa Ethiopia | Ministry of Revenues |
| DR Congo | CDF, USD | Bank, M-Pesa, Orange Money, Airtel Money | DGI |
| South Sudan | SSP, USD | Bank, MTN MoMo, m-Gurush | NRA |
What we do
We take payroll off your desk end to end, every month, for every country you hire in:
- Gross-to-net calculation under each country's current tax bands, reliefs, allowances and residency rules (resident vs non-resident expatriate).
- Statutory withholding and remittance — income tax, social security, housing and training levies, filed on each authority's portal before its deadline.
- Payslips and records — itemised payslips per employee, monthly payroll registers, and annual tax certificates (P9 in Kenya, URA reconciliation in Uganda).
- Cash payout within 24 hours of funding, to bank accounts or mobile wallets, in local currency or USD.
- Expatriate administration — tracking of work-permit and residence validity, so nobody is paid while out of status.
- Reporting — one consolidated monthly report in USD across all five countries, plus audit-ready backup for your finance team and donors.
Cash in employees' hands within 24 hours
Once your monthly funding clears, net salaries land in every employee's account or wallet within 24 hours, in all five countries. Funds move through licensed local banks and mobile-money operators in each market, so payouts are traceable and settled in-country. The monthly cycle runs on a predictable timeline:
- Day −5 — payroll inputs. You send new joiners, leavers, bonuses and changes, or approve the prior month's run as-is.
- Day −3 — draft payroll. We return the gross-to-net for every employee, the statutory liabilities per country, and one USD funding figure.
- Day −2 — your approval and funding. You approve and send a single USD transfer to our collection account.
- Within 24 hours of funds clearing — payout. Net pay goes out by bank transfer or mobile wallet, in local currency or USD as each contract and local law allow.
- Before statutory deadlines — filing. We remit tax and social security to each authority and send you the receipts.
Each employee receives a payslip, a payment confirmation by SMS or email, and one point of contact for pay queries. We convert at the prevailing market rate on payout day and show the rate on your report. Ethiopia pays in birr only; Uganda, Kenya, DR Congo and South Sudan can pay USD into USD-denominated accounts.
Compliance, country by country
Every payroll we run withholds and remits the full statutory stack below, on time, under each country's current law. Rates reflect published 2025/26 schedules and are updated the month any change takes effect.
| Country | Income tax (employee) | Social security | Other employer levies | Monthly deadline |
|---|---|---|---|---|
| Uganda | PAYE 0–40%; tax-free up to UGX 335,000/month from 1 July 2026, plus a 10% surcharge on income above UGX 10m/month; separate non-resident bands | NSSF: 5% employee + 10% employer, on full gross (no ceiling) | Local Service Tax, withheld July–October | 15th |
| Kenya | PAYE 10–35%, less KES 2,400 personal relief | NSSF 6% + 6% (to KES 108,000 ceiling); SHIF 2.75% employee | Housing Levy 1.5% + 1.5%; NITA KES 50/employee | 9th |
| Ethiopia | 0–35%; first ETB 2,000/month tax-free (Proclamation 1395/2025) | POESSA pension: 7% employee + 11% employer (Ethiopian staff) | Expat permits reported to the tax authority | End of following month |
| DR Congo | IPR progressive, capped at 30% of taxable income | CNSS: 5% employee + 13% employer | IERE 25% of expatriate pay (12.5% mining); INPP 2–3.5%; ONEM 0.2% | 15th |
| South Sudan | PIT 0–20% | Pension: 8% employee + 17% employer (national staff) | Work-permit fees under the Financial Act | 15th |
What this means for you: no penalties for late or short remittance, no exposure from paying staff whose permits have lapsed, and a clean file for donor audits and tax inspections. Payroll data is handled under Uganda's Data Protection and Privacy Act 2019, with Basket registered with the Personal Data Protection Office.
A worked example: Uganda
To show how the gross-to-net works, take a Uganda-based hire on a gross salary of UGX 3,000,000 per month. PAYE is applied on the 2026 progressive bands (tax-free up to UGX 335,000, then rising bands to 30%, with the 10% surcharge only on income above UGX 10m). The employee's 5% NSSF (UGX 150,000) is deducted from gross, and any Local Service Tax applies in the July–October window. Separately, the employer pays 10% NSSF (UGX 300,000) on top of gross — so the true employer cost is meaningfully above the headline salary. We show every line of this, per employee, on the monthly payroll register, and the equivalent statutory build-up for each of the other four countries under their own rules.
Pricing
One service fee, charged as a percentage of gross payables per payroll cycle. The rate falls as your payroll grows and covers every country you pay in:
| Gross payables per month (USD) | Service fee rate | Fee per month | Fee per year |
|---|---|---|---|
| Below 50,000 | 3.5% | e.g. USD 350 on 10,000 | USD 4,200 |
| 50,000 – 99,999 | 3.0% | USD 1,500 on 50,000 | USD 18,000 |
| 100,000 and above | 2.5% | USD 2,500 on 100,000 | USD 30,000 |
The tier rate applies to your whole monthly payroll. The fee includes calculation, statutory filing, payslips, payout within 24 hours, and monthly reporting. Statutory taxes and contributions are passed through at cost, with receipts. There is no setup fee.
Getting started
Most clients run their first payroll with us within two weeks of signing:
- Discovery call (week 1). Headcount per country, pay structures, contract currencies, current permit status.
- Agreement and data handover (week 1). Service agreement, data-processing terms, employee master data and permit copies.
- Registration check (week 2). We confirm tax and social-security registrations per country and close any gaps.
- Parallel run (week 2). We run one cycle alongside your current process and reconcile every line.
- Go live. First live payroll, with payout within 24 hours of funding.
If you employ people across East and Central Africa and want payroll off your desk — compliant, traceable, and settled in 24 hours — one partner can now carry all of it.
Frequently asked questions
Which countries does Basket Advisory run expatriate payroll in?
Five markets: Uganda, Kenya, Ethiopia, DR Congo and South Sudan. You send one monthly funding instruction and receive one consolidated USD report across all five.
How fast are employees paid?
Net salaries land in employees' local bank accounts or mobile wallets within 24 hours of your funding clearing, in local currency or USD where the law allows.
Do I need a local entity to use this service?
No. The service is built for NGOs, development partners, contractors and foreign companies that need staff on the ground before — or instead of — setting up a local entity.
What does the service cover?
Gross-to-net calculation under each country's current tax rules, statutory withholding and remittance, payslips and records, cash payout within 24 hours, work-permit/residence tracking, and one consolidated monthly report with audit-ready backup.
How is pricing structured?
One service fee charged as a percentage of gross monthly payables, falling as payroll grows (3.5% below USD 50,000; 3.0% from 50,000–99,999; 2.5% at 100,000+). Statutory taxes and contributions are passed through at cost with receipts. No setup fee.
How long does onboarding take?
Most clients run their first payroll within two weeks of signing, including a parallel run reconciled against the current process before going live.
💬 Want to hire in Uganda without setting up a company?
Basket Advisory acts as your Employer of Record in Uganda — compliant contracts, PAYE and NSSF handled, work permits supported, staff paid in UGX. Tell us who you want to hire.