The National Social Security Fund Uganda (NSSF) has launched a 60-day amnesty campaign giving defaulting employers an opportunity to clear outstanding social security contributions without paying penalties.

The campaign, which runs from March 10 to May 11, 2026, targets employers with NSSF contribution arrears in Uganda and those who have not fully complied with the country’s social security laws.

Speaking at the launch, Gerald Paul Kasaato, Deputy Managing Director of NSSF, said the initiative is intended to help businesses regularise their obligations while protecting employees’ retirement savings.

“Today we are launching an Employer Amnesty Campaign. This campaign provides employers with a two-month window to regularise their NSSF obligations,” Kasaato said.

Under the campaign, employers who meet the required conditions will receive a 100 percent waiver on penalties that would normally be charged on unpaid contributions.

Conditions Employers Must Meet to Qualify

Employers seeking to benefit from the NSSF amnesty must first conduct a self-assessment to determine how much they owe the Fund.

They are then required to pay all outstanding contributions together with the interest accrued.

Kasaato explained that the interest component is important because employees’ retirement savings would normally earn returns if contributions were remitted on time.

“Employees should not be disadvantaged by delays in remittances; therefore interest must also be paid to compensate for the time value of their savings,” he said.

Once these payments are made, employers must formally apply for the amnesty within the campaign period.

Thousands of Employers and Workers Expected to Benefit

NSSF estimates that the campaign could benefit more than 28,000 employers out of approximately 113,000 registered employers across the country.

The Fund also expects over 100,000 employees to benefit once their unpaid contributions are regularised.

In financial terms, NSSF projects it will recover about UGX 30 billion during the two-month amnesty period, with total recoveries expected to reach UGX 164 billion by the end of 2026.

What the Law Requires from Employers

Uganda’s social security law requires all employers to register with NSSF and remit contributions for their employees regardless of the number of workers they employ.

Under the law, employers must contribute 15 percent of an employee’s wages to the Fund. This is split between 5 percent deducted from the employee’s salary and 10 percent paid by the employer.

Despite this legal requirement, NSSF says compliance remains relatively low.

“Our current compliance levels stand at about 47 percent, which means we still have significant room for improvement,” Kasaato said.

For employers who fail to remit contributions, the law normally imposes a 10 percent monthly penalty on outstanding amounts. However, the current amnesty allows businesses to settle their obligations without those penalties.

Employers Targeted by the Amnesty

The campaign specifically targets three categories of employers:

- businesses with outstanding contribution arrears

- employers who were previously audited and issued settlement deeds

- companies that have not yet registered with NSSF or enrolled their employees

For many businesses, clearing these obligations is important not only for compliance but also for accessing opportunities that require an NSSF Clearance Certificate, a document often needed when bidding for government contracts.

Legal Action After the Amnesty Deadline

NSSF has warned that the opportunity will only be available during the two-month window ending on May 11, 2026.

Employers who fail to take advantage of the campaign will face compliance audits, legal action and litigation costs, in addition to the penalties attached to their arrears.

Kasaato therefore urged employers to use the amnesty period to resolve outstanding obligations while the penalty waiver is still available.

NSSF Assets Grow to UGX 30 Trillion

During the launch, NSSF also highlighted the growth of the Fund, which currently manages more than UGX 30 trillion in assets.

The Fund serves about 3.4 million members and approximately 113,000 employers nationwide.

According to Kasaato, the investment portfolio is diversified across three major asset classes:

- 79.2 percent in fixed income

- 15 percent in equities

- 5.8 percent in real estate

This diversified strategy, he said, helps protect and sustainably grow members’ savings.

Vision 2035 Strategy

The Fund is implementing a long-term strategy known as Vision 2035, a ten-year plan running from 2025 to 2035.

One of the key objectives of the strategy is to grow NSSF’s assets under management to UGX 50 trillion over the next decade while expanding social security coverage across Uganda.