RSSB Contribution Rates 2025 —
Calculator & Filing Guide for Employers
Everything Rwanda employers need to know about RSSB contributions in 2025 — rates, deadlines, calculations and how to avoid the 10% late penalty.
The Rwanda Social Security Board (RSSB) is Rwanda’s national social security institution. Every employer in Rwanda — whether a local SME, INGO or multinational — is legally required to register their employees with RSSB and make monthly contributions. Failure to comply results in a 10% penalty on unpaid contributions, plus 1.5% monthly interest.
This guide explains exactly how RSSB contributions are calculated, what the 2025 rates are, and how to file correctly every month.
RSSB Contribution Rates 2025
RSSB contributions in Rwanda are split between the employer and the employee. Both contributions are calculated on the employee’s gross salary.
| Contribution Type | Rate | Who Pays | Basis |
|---|---|---|---|
| Employee Pension | 3% | Employee (deducted from salary) | Gross salary |
| Employer Pension | 8% | Employer (on top of salary) | Gross salary |
| Total RSSB Cost | 11% | Combined | Gross salary |
| Maternity Leave Fund | 0.3% | Employer | Gross salary |
| Occupational Hazard | Variable | Employer | Based on sector risk |
RSSB Calculator 2025 — Calculate Your Contributions
Use this interactive calculator to instantly compute the RSSB contributions for any employee salary :
Enter the employee’s gross monthly salary in RWF
* PAYE is estimated. Actual amount depends on individual deductions. Contact Auxilia for exact calculations.
How to File RSSB Contributions — Step by Step
RSSB declarations are filed monthly through the RSSB online portal. Here is the exact process every employer must follow :
RSSB Late Filing Penalties 2025
| Violation | Penalty |
|---|---|
| Late declaration (after 15th) | 10% of contribution amount |
| Late payment interest | 1.5% per month overdue |
| Non-registration of employee | RWF 50,000 per employee |
| False declaration | Criminal prosecution possible |
RSSB vs PAYE — Key Differences
| RSSB | PAYE | |
|---|---|---|
| Filed with | RSSB Portal | RRA eTax Portal |
| Deadline | 15th of month | 15th of month |
| Employee rate | 3% of gross | 0–30% (progressive) |
| Employer rate | 8% of gross | None |
| Late penalty | 10% of amount | RWF 100,000 minimum |
| Purpose | Pension & insurance | Income tax |
Let us handle your RSSB & payroll
Our payroll team files RSSB and PAYE for 120+ clients every month — always before the 15th, always penalty-free. Get a free payroll audit today.