Section 45: What deductions can an employer make in Uganda?
45.Permitted deductions
(1)The following deductions from remuneration due to an employee are permitted—
(a)an amount in respect of any tax, rate, subscription or contribution imposed by law;
(b)where the employee has previously given his or her written consent to a deduction being made, the deduction being in respect of any amount representing a contribution to any provident or pension fund or scheme established or maintained by the employer or some other person;
(c)deduction by way of reasonable rent or other reasonable charge for accommodation provided by the employer for the employee, or the employee's family, where the employee has agreed to the deduction; and
(d)union dues, deducted in accordance with section 48.
(2)Notwithstanding the provisions of any other law, an employer shall not deduct from the wages of an employee the cost of any protective gear or tools of trade which are provided by the employer.
(3)The attachment of wages by operation of law shall be permitted, but any such attachment shall not be more than two-thirds of all remuneration due in respect of that pay period.
Plain English Summary
Your employer can only deduct certain things from your pay. Permitted deductions include taxes required by law, contributions to a pension fund if you...
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