Last verified: 16 October 2026. Payroll rules change; confirm current rates with the authority before filing, or let your OurPay specialist do it.
PAYE bands
| Monthly income (RWF) | Rate |
|---|---|
| Up to 60,000 | 0% |
| 60,001 to 100,000 | 10% |
| 100,001 to 200,000 | 20% |
| Above 200,000 | 30% |
RSSB contributions
| Item | Employee | Employer |
|---|---|---|
| Pension | 6% | 6% |
| Maternity | 0.3% | 0.3% |
| Occupational hazards | - | 2% |
The pension rate doubled from 6% to 12% combined in January 2025, and further increases toward 2030 are scheduled, so check the rate each January. Community-based health insurance (CBHI) is a separate contribution. Medical scheme enrolment adds further contributions for those who are enrolled.
Published sources differ on whether the employee's RSSB contribution reduces the pay PAYE is calculated on. Your OurPay specialist confirms the treatment with RRA before each run.
Deadlines
PAYE and RSSB contributions are declared together through the RRA portal and paid by the 15th of the following month. See all deadlines.
Try it
The Rwanda payslip calculator shows net pay and employer contributions for any salary.