National Social Security Fund Act
- Commenced on 1 December 1985
- [This is the version of this document as it was at 31 December 2000 to 6 January 2022.]
- [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda. All subsequent amendments have been researched and applied by Laws.Africa for ULII.]
1. InterpretationIn this Act, unless the context otherwise requires—
Establishment and management of the fund
2. Establishment of the fund
3. Board of directors
4. General functions and duties of the board
5. Meetings of the board
Eligibility, membership and registration
6. Eligible employee
7. Compulsory registration of employers and eligible employees
8. Excepted employment
9. Cancellation of registrationAny person registered as a contributing employer who—
10. Voluntary membership
11. Payment of standard contribution by employers
12. Employee’s share of standard contribution
13. Special contribution by contributing employers
14. Penalty for delay of payment of contribution
15. Certificate of exemption
16. Supplementary paymentAny contributing employer may make an annual supplementary payment, or with the consent of the managing director, more than one supplementary payment in any one year in respect of his or her employee who, at the time of the payment, is a member of the fund and is permanently resident in Uganda or is deemed to be so permanently resident in Uganda under reciprocal arrangement with any other country; and the payment—
17. Payment in respect of certain Government employees
18. Provisions for persons formerly in excepted employment
19. Description of benefits
20. Age benefit
21. Withdrawal benefit
22. Invalidity benefit
23. Emigration grant
24. Survivor’s benefit
25. Regulations regarding benefitsThe Minister may make regulations—
26. Determination of claims and questions
27. Correction of erroneous decision otherwise than by appeal
28. Financial resources of the fundThe funds and resources of the fund shall consist of—
29. Annual and supplementary budget
30. InvestmentAll monies in the fund, including the reserve account, which are not for the time being required to be applied for the purpose of the fund shall be invested in such investments as may be determined by the board in consultation with the Minister.
31. Power to borrowThe board may, subject to prior approval of the Minister, borrow money by way of loan or overdraft for the purpose of its obligations or discharging any of its functions under this Act, upon such security and such terms and conditions relating to the repayment of the principal and the payment of interest as the board deems fit.
32. Accounts and audit
33. Annual report
34. Member’s account
35. Interest on account
36. Reserve account
37. Exemption from stamp dutyNo stamp duty shall be chargeable under the Stamps Act in respect of any instrument executed by any person on behalf of or in favour of the fund or in respect of the payment of any benefit or the refunding of any contribution under this Act in any case where, but for this exemption, the fund or any person acting on behalf of the fund would be liable to that duty.
38. Exemption from income taxAny benefit paid under this Act shall be exempt from income tax.
39. Managing director
40. Deputy managing directorThere shall be a deputy managing director appointed by the Minister on such terms and conditions of service as the Minister thinks fit.
41. Secretary to the fund
42. StaffThe board may, subject to such directions as the Minister may give in that behalf, appoint on such terms and conditions as it may think fit, such other officers, inspectors and employees as may be deemed necessary for the administration of the fund.
44. Offences and penalties
45. General punishmentAny person who contravenes any provision of this Act for which no penalty is prescribed is liable on conviction to a fine not exceeding ten thousand shillings or to a term of imprisonment not exceeding six months or to both such fine and imprisonment.
46. Institution and conduct of casesAll criminal and civil proceedings under this Act may, without prejudice to any other power in that behalf, be instituted by any inspector or other public officer of the fund in a magistrate’s court.
47. Jurisdiction of magistratesSubject to the Magistrates Courts Act, a magistrate of any grade has jurisdiction to hear any cause or matter in all cases arising under this Act regarding any question of liability of an employer to register as a contributing employer or any question of his or her liability to pay contribution to the fund.
48. Recovery of sums due to the fund
49. EvidenceIn any proceedings connected with any matter under this Act, a copy of any entry in the account of the fund or any extract from the entry, if it is supported by a certificate purporting to be signed by the managing director or his or her deputy, shall be received in evidence as prima facie evidence of the truth of its contents.
50. Existing schemes
51. Reciprocal agreements
53. FormsWhere under this Act any claim, notice, application, declaration or any other matter is required to be made or given, that claim, notice, application, declaration or any other matter may be made or given on a form approved by the Minister, but the managing director may, in any particular case accept any claim, notice, application, declaration or any other matter notwithstanding that it is not made or given on a form approved by the Minister.
History of this document
03 March 2022 amendment not yet applied
07 January 2022 amendment not yet applied
01 December 1985
|National Social Security Fund (Midterm Access to Benefits) Regulations, 2022||Statutory Instrument 18 of 2022|