Social Security Contributions (RSSB) in Rwanda
At a glance
Main contribution rules relevant to Rwanda payroll in 2026.1,2,3,4,5
| Scheme | Rate and calculation basis |
|---|---|
| Mandatory pension | 12% of remuneration subject to contribution; 6% employer and 6% employee |
| Occupational hazards | 2%; employers declare and pay separately from pension from November 2026 |
| Maternity leave insurance | 0.6% of gross salary; 0.3% employer and 0.3% employee |
| CBHI | 0.5% of net salary; employee contribution deducted and paid by employer |
Source: Rwanda Revenue Authority: Maternity Leave Contribution; Rwanda Revenue Authority: Pension Scheme Contribution; Rwanda Revenue Authority: CBHI Scheme Contribution; Official Gazette of the Republic of Rwanda: Presidential Order No. 086/01 on Mandatory Pension Contribution Rate (December 2024); Rwanda Social Security Board: Separate Declaration and Payment of Pension and Occupational Hazards Contributions (November 2026)1,2,3,4,5
These are separate schemes, not one combined rate applied to a single salary figure. Pension uses remuneration subject to contribution, maternity uses gross salary, and CBHI uses net salary. Occupational hazards must also be identified separately from pension in declarations from November 2026. Keeping each scheme and its calculation distinct makes payroll records easier to check.1,3,4,5
Figures checked November 2026. A guide only, not tax, legal or financial advice.
Sources for the calculator
- RSSB: Presidential Order N° 086/01 of 12/12/2024 on the pension contribution rate
- Rwanda Revenue Authority: Pension scheme contribution
- RSSB: Separate declaration of pension and occupational hazards contributions
- Rwanda Revenue Authority: Maternity leave contribution
- Rwanda Revenue Authority: Medical scheme contribution
Pension rates and the scheduled increases
The mandatory pension contribution is 12% in 2026. Rwanda Revenue Authority guidance gives the division as 6% paid by the employer and 6% by the employee. The Presidential Order defines the base as remuneration subject to contribution. It sets the total rate at 12% from 1 January 2025, so the 2026 rate remains 12% before the next scheduled increase.2,4
The Order’s scheduled total mandatory pension rates.4
| Effective date | Total rate |
|---|---|
| 1 January 2025 | 12% |
| 1 January 2027 | 14% |
| 1 January 2028 | 16% |
| 1 January 2029 | 18% |
| 1 January 2030 | 20% |
Source: Official Gazette of the Republic of Rwanda: Presidential Order No. 086/01 on Mandatory Pension Contribution Rate (December 2024)4
The future rates are scheduled figures, not the rate payable in 2026. The Order permits a review based on recommendations from an actuarial study of the mandatory pension scheme. Individuals can also apply to join as voluntary members; the RRA states a voluntary contribution rate of 12% of salary. This is distinct from the mandatory employer-and-employee arrangement.2,4
Other contribution schemes
Occupational hazards is a separate contribution from pension. RSSB’s November 2026 announcement sets the rate at 2% and requires employers to declare and pay it separately from the 12% pension contribution. The announcement describes an administrative separation; it says the change does not alter either rate. Payroll records and declarations should therefore keep the two amounts identifiable.5
Maternity Leave Benefits insurance is compulsory for workers governed by labour law, the general statutes for public service or special statutes. Its contribution is 0.6% of gross salary, shared equally: 0.3% from the employer and 0.3% from the employee. The scheme provides working mothers with full remuneration during 14 weeks of maternity leave.1
CBHI, also called Mutuelle de santé, is a solidarity health insurance system intended to help people on low incomes access medical care at an affordable cost. For an employee, the contribution is 0.5% of net salary. The employee bears the contribution; the employer deducts it and pays it. It is not a percentage of gross salary.3
Salary bases and payroll calculations
The salary base is as important as the rate. For pension, use remuneration subject to contribution. For maternity insurance, use gross salary. For CBHI, use net salary. Do not calculate all three by applying their rates to gross pay, or assume that gross salary, net salary and pensionable remuneration are interchangeable.1,3,4
A payroll checklist for distinguishing the schemes.1,2,3,4,5
| Scheme | Base to identify | How the contribution is divided or handled |
|---|---|---|
| Pension | Remuneration subject to contribution | 6% employer and 6% employee in 2026 |
| Maternity leave | Gross salary | 0.3% employer and 0.3% employee |
| CBHI | Net salary | 0.5% employee contribution, deducted and paid by employer |
| Occupational hazards | Use the applicable payroll basis | 2%; declared and paid separately from pension from November 2026 |
Source: Rwanda Revenue Authority: Maternity Leave Contribution; Rwanda Revenue Authority: Pension Scheme Contribution; Rwanda Revenue Authority: CBHI Scheme Contribution; Official Gazette of the Republic of Rwanda: Presidential Order No. 086/01 on Mandatory Pension Contribution Rate (December 2024); Rwanda Social Security Board: Separate Declaration and Payment of Pension and Occupational Hazards Contributions (November 2026)1,2,3,4,5
For a simple illustration, if gross salary is RWF 1,000,000, the maternity contribution at 0.6% is RWF 6,000: RWF 3,000 from the employer and RWF 3,000 from the employee. Calculate CBHI separately using net salary. A pension calculation also requires its own contribution base; the gross salary in this example should not automatically be treated as pensionable remuneration.1,3,4
Monthly declarations and payment
A 2026 social security guide gives the monthly declaration deadline as the 15th day of the month following the month to which the contributions relate. For example, a declaration for one month is due by the 15th of the next month. Employers need to leave time to confirm payroll figures, distinguish the schemes and prepare the declaration.6
From November 2026, pension and occupational hazards are declared and paid separately. This requirement does not change their rates: pension remains 12% in 2026 and occupational hazards remains 2%. Keep the declaration and payment records for each contribution clearly labelled, rather than treating the combined amounts as a single pension payment.5
A practical payroll sequence
Use a consistent monthly process to reduce errors in contribution calculations and declarations.1,2,3,5,6
- Identify the salary figure relevant to each scheme: remuneration subject to contribution for pension, gross salary for maternity, and net salary for CBHI.
- Calculate employer and employee shares separately for pension and maternity insurance.
- Record the CBHI deduction as an employee contribution and track its payment by the employer.
- Keep occupational hazards separate from pension in the payroll records and declarations.
- Prepare the monthly declaration for the following month’s 15th-day deadline stated in the 2026 guide.
- For November 2026 onwards, make separate declarations and payments for pension and occupational hazards.
Source: Rwanda Revenue Authority: Maternity Leave Contribution; Rwanda Revenue Authority: Pension Scheme Contribution; Rwanda Revenue Authority: CBHI Scheme Contribution; Rwanda Social Security Board: Separate Declaration and Payment of Pension and Occupational Hazards Contributions (November 2026); Africarrières: Social Security in Rwanda – Guide 20261,2,3,5,6
A clear reconciliation should show each scheme’s base, rate, amount, employee deduction where applicable, and employer amount or payment responsibility. This helps an employee understand the deductions on a payslip and helps an employer compare payroll calculations with separate declarations. It also makes the scheduled pension increases easier to include in future payroll planning.1,2,3,4,5
What the contributions support
The schemes have different purposes. The pension scheme provides social security for workers who grow old and can no longer earn a salary, or become invalid and unable to support themselves through work. Maternity Leave Benefits insurance provides full remuneration during the stated maternity leave period. CBHI is a solidarity health insurance system intended to support access to medical care for people on low incomes.1,2,3
For employers, the practical implications are monthly payroll administration, separate treatment of different salary bases, and planning for the pension rate schedule. The total pension contribution is set to rise from 12% in 2026 to 14% in 2027, with further scheduled increases through 2030. Before making a current payroll decision, check the latest RSSB and Rwanda Revenue Authority guidance.2,4,5
Frequently Asked Questions
What are the pension contributions in Rwanda in 2026?
The mandatory pension rate is 12% of remuneration subject to contribution in 2026. Rwanda Revenue Authority guidance gives the split as 6% paid by the employer and 6% by the employee. The total rate is scheduled to increase to 14% from 1 January 2027 and to 20% from 1 January 2030.
How will Rwanda’s pension contribution rate change?
The mandatory pension rate is scheduled to be 12% from 2025, 14% from 1 January 2027, 16% from 2028, 18% from 2029 and 20% from 2030. These are total rates. The Presidential Order permits review based on recommendations from an actuarial study of the mandatory pension scheme.
Who declares and pays the occupational hazards contribution?
The occupational hazards contribution rate is 2%. RSSB requires employers to declare and pay it separately from the pension contribution from November 2026. The announcement says the separate process does not change the rates. Employers should keep the occupational hazards amount distinct from pension in their payroll and declaration records.
When are monthly RSSB contribution declarations due?
A 2026 social security guide gives the monthly declaration deadline as the 15th day of the month following the month covered by the declaration. For example, a declaration for one month is due by the 15th of the next month. Employers should prepare the scheme calculations and records ahead of that date.
What is the maternity leave contribution rate in Rwanda?
Maternity Leave Benefits insurance is funded at 0.6% of gross salary. The employer contributes 0.3% and the employee contributes 0.3%. The scheme provides working mothers with full remuneration during 14 weeks of maternity leave. Workers covered by labour law and the cited public-service and special statutes are required to contribute.
How is the CBHI contribution calculated for employees?
The CBHI contribution is 0.5% of net salary, not gross salary. It is an employee contribution, which the employer deducts and pays. CBHI, also known as Mutuelle de santé, is a solidarity health insurance system intended to help people on low incomes access medical care at an affordable cost.
Are pension, maternity and CBHI contributions calculated on the same salary?
No. Mandatory pension is calculated on remuneration subject to contribution, maternity insurance on gross salary, and CBHI on net salary. Their rates and payer arrangements also differ. Payroll calculations should identify each scheme’s base separately rather than applying every contribution percentage to one shared salary figure.
Sources
- Rwanda Revenue Authority: Maternity Leave Contribution
- Rwanda Revenue Authority: Pension Scheme Contribution
- Rwanda Revenue Authority: CBHI Scheme Contribution
- Official Gazette of the Republic of Rwanda: Presidential Order No. 086/01 on Mandatory Pension Contribution Rate (December 2024)
- Rwanda Social Security Board: Separate Declaration and Payment of Pension and Occupational Hazards Contributions (November 2026)
- Africarrières: Social Security in Rwanda – Guide 2026
Figures checked 10 November 2026. Prepared by InvestRwanda.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
