Platform for Labour Action (PLA) is a National Civil Society Organization that was founded in the year 2000. PLA is focused on promoting and protecting the rights of vulnerable and marginalized workers through empowerment of communities and individuals in Uganda.
Lives impacted
years of service
On 17th May 2020, the Chairman Fundraising Subcommittee National Response Fund to Covid-19 Mr. Patrick Mweheire, appealed to the 1.5 million formally employed workers, through their CEOs to donate about Shs 10,000 each for the months of May and June as a donation to the struggle to combat the pandemic in Uganda. The assumption behind the drive is that over Shs30 billion would be collected from the workers and channeled to efforts to procure personal protection gear, testing kits and support materials for medical teams on the frontline. While this seems like creative thinking by the Chairman, reactions from social media indicate that Ugandans are displeased, irritated and prepared to fight the Government from interfering with their money. Platform for Labour Action has examined the Employment Act 2006 and answered some of the pertinent questions regarding deductions from employee’s wages.
Generally, the law states that except where it is expressly provided by law, no person may receive the wages due to any employee on behalf of that employee without the written permission of the employee to whom the wages are due. (section 44) of the Employment Act 2006).
According to the Employment Act, wages mean remuneration or earnings, however designated or calculated capable of being expressed in terms of money and fixed by mutual agreement or by national laws or regulations, which are payable under an oral or written contract of service for work done or to be done, or for services rendered but excluding any contributions made or to be made by the employer in respect of his or her employee’s insurance, medical care, welfare, education, training, invalidity, retirement pension, post-service gratuity or severance allowance (section 2). A deduction from a wage would therefore mean an employee receiving less than the agreed net-pay excluding all the statutory deductions.
It is unlawful for an employer to make a deduction from employee’s wages unless such deduction is done in conformity with the labour laws and regulations.
An employer can lawfully deduct from an employee’s wages where;
Section 46 (1) of the Employment Act (2006) provides that the following deductions from remuneration due to an employee are permitted (a) an amount in respect to 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. This means that the employer is only permitted to deduct PAYE and related taxes, NSSF contributions and any other contributions imposed by law including union dues where the employee belongs/subscribes to a particular labour union. Any other deductions have to be authorized by the employee by way of consent. However, attachment of wages is permitted as long as the attachment does not exceed two-thirds of all the remuneration due in respect of that pay period (section 46 (3)
Section 45 (2) of the Employment Act 2006 provides that no deduction shall be made from the wages of an employee with a view to ensuring a direct or indirect payment to his or her employer or the employer’s representative or any intermediary for the purpose of obtaining or retaining employment. This means that the employer is not allowed to pay to himself or any third party any amount from the employee’s wages for purposes of securing or obtaining employment.
Yes, an employer who acts in contravention of the provisions is liable to repay any remuneration wrongfully withheld or wrongfully deducted from the employee. (section 47)
An employee can make a request for repayment to a labour officer not later than six years after the alleged deduction. The worker can seek a declaration from the labour officer that there was deduction and the labour officer seeks for payment or repayment of the unlawfully deducted amount and in some circumstances, unlawful deduction of wages compensation for further financial loss.
The law applies to all employees employed by an employer under a contract of service, an apprenticeship contract including, without limitation, any person who is employed by or for the Government of Uganda, including the Uganda Public Service, local authority or a parastatal organization but excludes member of the UPDF.
A contract of service is an agreement (whether orally or in writing) binding on parties who are commonly referred to as “employer” and “employee”. For example, a customer service consultant working in a telecommunications company. It was held in Stevenson, Jordan Harrison Ltd v MacDonald & Evans [1952] 1 TLR 101 that a person is considered an employee under a “contract of service” when the work is integrated in that of the business and considered an integral part of the business, whereas an independent contractor for services is merely an accessory to the business and, thus, not an employee.
The Government should remember that employers are not legally authorized to comply with the request to deduct the shs 10,000 from employee’s wages/salaries for the months of May and June as proposed by the Fundraising Subcommittee National Response Fund to Covid-19 Chairman. Employers are limited in their mandate and cannot be seen intermeddling with what contractually and legally does not belong to them. The power and control over wages are vested in the workers and not the company CEOs as suggested. Employers should remember that any move to deduct a single penny from an employee’s net-pay/salaries or wages will lead to legal action for recovery or repayment. The appeal should be channeled to the workers who should be given scope to determine whether their respective earning allow room to make the shs. 10,000 donation. It would be dangerous to assume that all the 1.5 million workers earn enough money to forego the stated amount especially during a time when they are uncertain about job security and ability to fulfill other financial obligations.
Platform for Labour Action (PLA) notes with great concern the emerging controversial statements about the recently published headline in the New Vision that read “Government to tax NSSF members’ benefits.”
For the past 25 years, Platform for Labour Action (PLA) has stood as a beacon of justice for workers in Uganda and beyond, dedicating its efforts to defending the rights of vulnerable and marginalized groups. Founded in 1998, PLA has worked tirelessly to address labour injustices and advance safe, inclusive migration. Its vision has remained consistent: ensuring that every worker whether at home or abroad is treated with dignity, fairness, and respect.
Promoting Safe Labour and Inclusive Migration
Labour migration is a growing reality for many Ugandans, especially youth and women who seek better livelihoods abroad. Yet, as Lydia Bwiite, Manager for Rights, Social Protection, and Accountability at PLA, emphasized in her recent reflection, “labour migration comes with many risks: exploitation, unsafe working conditions, human trafficking, and the denial of basic rights. Migrant workers, especially women, often return home with stories of abuse, unpaid wages, and psychological scars. This is why PLA has made it its mission to advocate for safer labour systems and policies that protect workers throughout the migration journey.”
PLA’s interventions have targeted both structural and immediate barriers faced by migrant workers. From legal aid and psychosocial support for victims of exploitation, to community sensitization on safe migration pathways, and policy advocacy with government and international actors, PLA has been central in creating safer environments for workers. By aligning its work with Uganda’s labour migration frameworks and global commitments such as the ILO conventions, PLA ensures that rights-based principles guide labour mobility.
PLA’s Legacy of 25 Years of Impact
Over the past quarter-century, PLA has translated its vision into tangible impact:
As Lydia Bwiite highlighted, “when we protect migrant workers, we are not just addressing labour rights- we are safeguarding human rights, family welfare, and national development. Migrant workers contribute significantly to Uganda’s economy through remittances, but their wellbeing must come first.”
Looking Ahead: Renewed Commitment
As PLA celebrates 25 years of impact, this milestone is not only a celebration of achievements but also a call to action for the future. The organization is renewing its commitment to championing safe labour migration, tackling new challenges such as digital recruitment scams, climate-induced migration, and the growing informalization of labour.
PLA envisions a Uganda where migration is safe, orderly, and inclusive; where workers’ rights are non-negotiable; and where no worker whether local or migrant is left behind. The next 25 years will build on PLA’s legacy of resilience, partnership, and justice, ensuring that labour rights remain firmly recognized as human rights.
Authored by Angella Asiimwe, Consulting Blogger under Voice Consults
Hashtag: #PLAat25
