(1) Any employee of or above the age of sixteen and below the age of fifty-five years except—

(a) an employee employed in excepted employment;
(b) a nonresident employee;
(c) an employee not employed in Uganda,

who is declared by the Minister to be such employee and any farmer or artisan who is a member of a cooperative society shall, for the purposes of this Act, be deemed to be an eligible employee.

(1) The Minister may, by statutory order —

(a) specify any class or description of eligible employees as
persons who shall be registered as members of the fund; and
(b) specify any class or description of employers as persons who
shall be registered as contributing employers.

(2) When the Minister has made an order under subsection (1), any person to whom the order applies shall register himself or herself in the prescribed manner; and any employer of a class or description specified in the order as a contributing employer, whether that employer is registered or not, shall be subject to the same extent to those provisions of this Act which apply to a registered contributing employer.

(3) Where, in the order made under subsection (1), the Minister specifies any class or description of employers as contributing employers by reference to the number of employees, any employer affected by that order who is dissatisfied with the specification may in writing authorise the Government statistician to disclose to the Minister the number of employees, declared by that employer at the previous annual enumeration of employees and that disclosure shall be conclusive until the next enumeration.

(4) A registered employee shall produce evidence of his or her registration and membership to his or her employer, and, if he or she changes his or her name, give all such particulars to the fund.

(5) An employer of a class or description specified in an order made under subsection (1)(b) shall, whenever applying for a business licence, be required to produce a clearance certificate of up-to-date payments of due contributions issued by the managing director.
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(1) Subject to this section, on and after the appointed day, every contributing employer shall, for every month during which he or she pays wages to an eligible employee, pay to the fund, within fifteen days next following the last day of the month for which the relevant wages are paid, a standard contribution of 15 percent calculated on the total wages paid during that month to that employee.

(2) The Minister may direct that any payment or class of payments of a kind mentioned in the direction shall be treated as wages and may in such direction direct the manner of assessing liability in a case where abnormal or unusual pay practices may have an appreciable effect on the contribution due.

(3) If an eligible employee is employed successively or concurrently by two or more employers, each of such employers shall pay to the fund in respect of such employee a contribution corresponding to the wages he or she pays such eligible employee.

(4) When a member of the fund dies during a month, no standard contribution for the month in which he or she dies shall be paid on the wages of such member; but if the standard contribution is paid to the fund, whether or not at the time of such payment the employer knew of the death of the member of the fund, such contribution shall not be refundable but shall be regarded as properly paid and, accordingly, shall be credited to the deceased member’s account and shall form part of the balance of his or her account.

(5) If after a contribution has been assessed on the wages of an eligible employee in any one month and paid to the fund a further payment is made during a subsequent month in respect of the same period of service, no reassessment in respect of the first month shall be made; but the further payment shall be included in the assessment of the contribution in respect of the month during which the further payment was made.

(6) Every employer shall furnish to the managing director on an approved form such particulars regarding each eligible employee in his or her service, his or her wages, the contribution due on such wages, the total wages to such employees, and the total contributions and such other information as the managing director may require.

(1) A contributing employer may deduct from the monthly wage payment of his or her employee the employee’s share of a standard contribution of 5 percent calculated on the total wages paid during that month to that employee, but if more than one wage payment is made during any month, the employer may provisionally deduct from all but the last wage payment part of the employee’s share of a standard contribution.