Staff Categories and Pay Treatment
| Staff Category | PAYE | NSSF |
|---|---|---|
| Permanent teaching staff | Yes | Yes |
| Contract teachers | Yes | Yes if 3+ months |
| Part-time teachers | Yes if above threshold | Yes if above UGX 100K |
| Support staff (cooks, cleaners) | Yes if above threshold | Yes if above UGX 100K |
| Consultants and examiners | WHT 6-15% | No |
Government vs Private School Payroll
Government schools: Teacher salaries processed through Ministry of Education IPPS system. However locally-contracted staff and teachers paid from school development fund must be processed independently by the school.
Private schools: Fully responsible for all payroll, PAYE filing, NSSF, and statutory compliance. Many private schools outsource this to Basket Advisory.
International Schools — Additional Considerations
- Expatriate teachers require valid Class G work permits before starting
- Expatriate salaries subject to PAYE on Uganda-sourced income
- Housing and vehicle benefits provided to staff are taxable
- School fees paid for staff children are a taxable benefit
💬 Does your school or university need professional payroll management?
Basket Advisory manages payroll, PAYE, NSSF and work permits for schools and universities across Uganda. Want to know more? Talk to our consultant.
📧 solutions@basketadvisory.com
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