The National Social Security Fund (NSSF) has officially launched a high-stakes amnesty window, giving thousands of defaulting employers exactly 60 days to settle outstanding contributions or face aggressive litigation.
Announcing the move at Workers House in Kampala today, NSSF Deputy Managing Director Gerald Paul Kasaato unveiled a special initiative that offers a 100% waiver on financial penalties for employers who clear their arrears to a zero balance by May 11, 2026.
According to Kasaato, the amnesty is designed to recover billions in trapped social security funds while providing a lifeline to businesses struggling with accrued interest. He noted that under Section 14 (1) of the NSSF Act, the Fund typically levies a stinging 10% penalty on outstanding contributions, followed by an additional 10% as accrued interest for every month of non-payment.
“This is a special initiative intended to help employers settle all their outstanding arrears and accrued interest,” Kasaato explained. “Those who do so and clear arrears to a zero balance will benefit from a 100% waiver of the financial penalty,” he added. However, he issued a stern warning, cautioning that those who ignore this window will be subjected to court proceedings at their own cost.
Who Qualifies for the Amnesty?
Kasaato explained that the Fund has identified three specific categories of employers eligible for this 60-day relief, who include:
- Employers With Existing Arrears: These, according to the Fund, are businesses that have failed to remit monthly contributions.
- Previous Assessment Debtors: This category includes employers who already signed NSSF ‘deeds of settlement’ but have yet to fulfill them.
- Unregistered Entities: These are businesses that have an obligation to register and regularise their status, but have not yet done so.
Kasaato highlighted that the scale of the default is significant, noting that NSSF projections indicate that approximately 28,143 employers are currently in default, affecting the social security safety net of nearly 700,000 employees. “The Fund thus aims to collect Shs30 billion by the May 11 deadline, with a total recovery goal of Shs164 billion by December 2026,” Kasaato said.
This liquidity injection, he observed, is vital for the Fund, which currently manages a massive asset base of Shs29.5 trillion on behalf of its 3.4 million members.
Beyond avoiding litigation, Kasaato emphasised that compliance is a strategic business necessity in Uganda. “To do business with the Government of Uganda, a business requires an NSSF clearance certificate,” he noted.
He cautioned that by clearing their records now, businesses not only save on penalties but also unlock eligibility for lucrative government contracts and partnerships that require proof of social security compliance.
How to Apply for the NSSF Amnesty
Ssajjabi Geoffrey, the NSSF Chief Financial Officer, explained that the process has been simplified to encourage rapid adoption. He said that all employers are required to do is:
- Perform a self-assessment to determine the total owed.
- Pay the principal amount and accrued interest.
- Apply for the amnesty formally.
He emphasised that the window is now open and will strictly close on May 11, 2026.