Uganda Act or statute

Parliament of Uganda

Parliamentary Pensions Act

Jurisdiction: Uganda
Structure: 51 provisions
Citation: Chapter 273
Dates: As at 31 Dec 2023

More statute details

Dates: As at 31 Dec 2023

Source attribution: Source: Uganda Legal Information Institute

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“The Act applies to any person who, on the date the Act commences, was a member of Parliament (whether elected or ex officio) or is a member of staff of Parliament.”

The Act applies to any person who, on the date the Act commences, was a member of Parliament (whether elected or ex officio) or is a member of staff of Parliament. Provides definitions of terms used in the Act. Establishes a fund called the Parliamentary Pensions Fund for the purposes of the Parliamentary Pension Scheme referred to in section 3. States the Fund's objectives: collect contributions for members; ensure reasonable retirement benefits; optimise investment returns on those contributions; and maintain the Scheme's long-term solvency and sustainability. The Government must contribute the Fund's initial liability for any pensionable service, in addition to the contribution under section 5.

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Preliminary - Application

The Act applies to any person who, on the date the Act commences, was a member of Parliament (whether elected or ex officio) or is a member of staff of Parliament.

Section 1

Pensionable service and retirement benefits - Pensionable service

The Parliamentary Commission must decide whether a member’s service has been continuous.

Section 14

Management of scheme and fund - Other staff of Scheme

The Board may appoint necessary staff on the Chief Operations Manager's advice; staff shall hold office on terms specified in their instruments of appointment.

Section 26

Retirement benefits for Speaker or Deputy Speaker - Benefits of spouse of Speaker or Deputy Speaker who dies in office

Spouses of a Speaker or Deputy Speaker who die in office are entitled to specified benefits (Speaker: Part C of Schedule 4; Deputy Speaker: Part C of Schedule 5), granted collectively to the spouse(s) until their death.

Section 39

Miscellaneous - Annual report

The Board must submit to the AGM an annual report within four months after the end of each financial year containing the audited accounts of the Fund, the status of the Scheme and a statement of the Fund's investments, and any other information the AGM may…

Section 51

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Showing 51 of 51 provisions

Provision 45Commencement 2Interpretation 2Offence

Part I

Preliminary

§ 1Preliminary - ApplicationCommencement

The Act applies to any person who, on the date the Act commences, was a member of Parliament (whether elected or ex officio) or is a member of staff of Parliament.

Section Application Section This Act shall apply to any person who, on the date of commencement of this Act, was a member of Parliament, whether as an elected member or an ex officio member , or is a member of staff of Parliament.

Section 1Verify source

§ 2Preliminary - InterpretationInterpretation

Provides definitions of terms used in the Act.

Section Interpretation Section In this Act, unless the context otherwise requires— “ actuary ” means a person recognised as such by the Institute of Actuaries in England, the Faculty of Actuaries in Scotland, the Canadian Institute of Actuaries, the Society of Actuaries of the United States of America, the Institute of the Actuaries of Australia or a person holding such equivalent qualification as the Board of the Uganda Retirement Benefits Regulatory Authority may, by notice in the Gazette , prescribe; “ AGM ” means the Annual General Meeting of the members of the Scheme including a former member receiving pension under the Scheme or with deferred benefits in the Scheme ; “ beneficiary or nominee ” means a person designated by a member to benefit under the Scheme ; “ Authority ” means the Uganda Retirement Benefits Regulatory Authority; “ Board ” means the Board of Trustees established under section 23 ; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “ custodian ” means a financial institution whose business include taking responsibility for the safe custody of the funds, securities financial instruments and documents of title of the assets of this scheme funds and licensed under the Uganda Retirement Benefit: Regulatory Authority Act; “ dependant ” means a son or daughter under the age of eighteen years or a son or daughter above the age of eighteen years or any other: person who is wholly or substantially dependent on a member ; “ defined benefits Scheme ” means a retirement benefits Scheme in which a sponsor undertakes to provide benefits expressed in the form of annuity or lump sum calculation based on work history and guaranteed return on contribution account regardless of the investment performance of the Fund associated with the Scheme and accordingly constitutes a contingent liability for the sponsor; “ Fund ” means the Parliamentary Pensions Fund established under section 10 ; “ Fund Manager ” means a person appointed by the trustees to advise on the investment of the assets of the Scheme in accordance with such terms and conditions of service as may be specified in the instrument of appointment; “ hybrid cash balance scheme ” means a defined benefits scheme which includes elements of money purchase pension design scheme ; “ medical practitioner ” means a person registered and licensed to practice as a medical practitioner under the Medical and Dental Practitioners Act; “ member ” means a Member of Parliament and a member of staff of the Parliamentary Commission on permanent and pensionable terms contributing to the Fund ; “ money purchase pension design scheme ” means a scheme that provides benefits based upon the amount of money that is in a member account when benefits are due to be paid; “ Parliamentary Commission ” means the Parliamentary Commission established by the Administration of Parliament Act ; “ pensionable service ” means service as a member beginning from the 2nd day of July, 2001; “ pensioner ” means a person receiving pension under this Act; “ pensionable emolument ” means basic salary, excluding any allowance or gratuity; “ reserve account ” means a reserve account established under section 30 ; “ retirement ” to mean retirement as, or ceasing to be, a member after a period of ten continuous years of service as a member and on attainment of forty-five years of age; “ Scheme ” means the Parliamentary Pension Scheme established under section 3 ; “ scheme credit ” means the total contributions by and in respect of a member and interest accruing on it; “ spouse ” means a husband or wife by a lawful marriage.

Section 2Verify source

Part II

Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund

§ 10Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Parliamentary Pensions FundProvision

Establishes a fund called the Parliamentary Pensions Fund for the purposes of the Parliamentary Pension Scheme referred to in section 3.

Section Parliamentary Pensions Fund Section There is established a fund to be known as the Parliamentary Pensions Fund for the purposes of the Parliamentary Pension Scheme referred to in section 3 .

Section 10Verify source

§ 11Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Objective of FundProvision

States the Fund's objectives: collect contributions for members; ensure reasonable retirement benefits; optimise investment returns on those contributions; and maintain the Scheme's long-term solvency and sustainability.

Section Objective of Fund Section The objective of the Fund is to— collect contributions by and in respect of members; ensure the grant of reasonable retirement benefits to members; optimise returns of investment on contributions by and in respect of members; and maintain the long-term solvency and sustainability of the Scheme .

Section 11Verify source

§ 12Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Contributions to FundProvision

The Government must contribute the Fund's initial liability for any pensionable service, in addition to the contribution under section 5.

Section Contributions to Fund Section The contributions deducted from members’ emoluments and Government contribution under section 5 , shall be paid into the Fund . The Government contribution to the Fund shall be charged on and payable out of the Consolidated Fund without further appropriation other than under this section. The Government shall, in addition to the contribution made under section 5 , contribute the initial liability of the Fund resulting from any pensionable service . The contributions by and in respect of each member under section 5 shall be paid to the Fund before the fifteenth day of the next following calendar month.

Section 12Verify source

§ 13Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Payments from FundProvision

The following payments shall be made from the Fund: pension; refund of contributions; expenses incurred in the management and administration of the Scheme; and trivial pension.

Section Payments from Fund Section The following payments shall be made from the Fund — pension; refund of contributions; expenses incurred in the management and administration of the Scheme ; and trivial pension.

Section 13Verify source

§ 3Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Establishment of Parliamentary Pension SchemeProvision

Establishes the Parliamentary Pension Scheme and requires members and the Government to make contributions to the Fund in accordance with section 5; declares the Scheme a body corporate.

Section Establishment of Parliamentary Pension Scheme Section There is established a pension scheme to be known as the Parliamentary Pension Scheme . The Scheme shall be a hybrid cash balance scheme under which members and the Government shall make contributions to the Fund in accordance with section 5 . The Scheme shall be a body corporate with perpetual succession and a common seal and shall be capable of suing and being sued in its corporate name and shall do all such other things a body corporate may lawfully do.

Section 3Verify source

§ 4Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Membership of SchemeCommencement

The Scheme includes Members of Parliament and certain Parliamentary Commission staff, excludes members who are Vice President, Prime Minister, Speaker or Deputy Speaker, requires withdrawal if a member later takes those offices, deems 7th Parliament members and staff to have joined on commencement, and deems those who cease membership due to dissolution or court order to continue until they fail to be re-elected.

Section Membership of Scheme Section The Scheme shall consist of Members of Parliament, whether elected or ex officio , and members of staff, on permanent and pensionable terms, of the Parliamentary Commission except that any member who is also a Vice President or a Prime Minister or becomes Speaker or Deputy Speaker shall not be a member of the Scheme . A member who is subsequently appointed as Vice President or Prime Minister or elected Speaker or Deputy Speaker shall withdraw from the Scheme and his or her benefits may be deferred under section 18 . All members of the 7th Parliament and staff of the Parliaments Commission shall, on the date of commencement of this Act, be deemed have joined the Scheme . For the purposes of this Act, a person who ceases to be a member in consequence of the dissolution of Parliament, or in consequence of a court order relating to any election petition, shall be deemed to continue to be member until such time as he or she fails to be re-elected to Parliament. The benefits of the Speaker and Deputy Speaker shall be providing for under Part V of this Act.

Section 4Verify source

§ 5Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Contributions to SchemeProvision

Monthly deductions and government contributions: members have a deduction equal to twenty percent of pensionable emolument; the Government must contribute thirty percent of each member's monthly pensionable emolument (or a rate to guarantee solvency); the Board must maintain a member account for each member; deductions are not refundable except as expressly provided.

Section Contributions to Scheme Section There shall be a deduction from each monthly payment of the pensionable emolument made to a member , a sum calculated at the rate twenty percent of the pensionable emolument . The Government contribution to the Scheme shall be calculate at the rate of thirty percent of the monthly pensionable emolument of each member , or at a rate determined to guarantee the solvency of the Scheme ; provided for under section 44 . Where for any reason the appropriate deduction is not made from a member ’s pensionable emolument within any month, there shall be deducted from any other money payable to the member , an amount equal to the relevant deduction as if such money was pensionable emoluments. Except as otherwise expressly provided for in this Act, no deduction made under this section or any part of that deduction shall be refunded to a member . The Board shall maintain a member account for each member to which all contributions made by and in respect of each member under this Act shall be credited, and from which there shall be paid individual benefit in respect of each member .

Section 5Verify source

§ 6Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Voluntary contributionsProvision

Members may make voluntary contributions to the Scheme; a member may authorise the Parliamentary Commission in writing to deduct an amount from the member’s wage and remit it; the Parliamentary Commission must remit that voluntary contribution every month or at other times authorised by the member.

Section Voluntary contributions Section A member may, in addition to the contribution made under section 5 , make voluntary contributions to the Scheme . A member who wishes to make a voluntary contribution may authorise the Parliamentary Commission , in writing, to deduct an amount from the member ’s wage payment and remit the amount as a voluntary contribution to the Scheme . The Parliamentary Commission shall remit the voluntary contribution under subsection (2) every month or at any other time authorised by the member .

Section 6Verify source

§ 7Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Deductions not assignable, etc.Provision

Deductions made under this Act must not be assignable, transferable, or liable to be attached, sequestered or levied for any debt or claim, subject to this Act; however, Subsection (1) does not apply to court orders for maintenance payments to a spouse, former spouse or child of the member.

Section Deductions not assignable, etc. Section Subject to the provisions of this Act, no deductions made under this Act shall be assignable or transferable or liable to be attached, sequestered or levied upon for, or in respect of, any debt or claim. Subsection (1) shall not apply to an order of court for the payment of periodical sums of money towards the maintenance of the spouse or former spouse or child, of the member to whom the pension, gratuity or other benefit has been granted.

Section 7Verify source

§ 8Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Pension not subject to attachment on bankruptcyProvision

If a person receiving a pension under this Act is adjudicated insolvent, that person continues to receive the pension and the pension is not subject to attachment under the insolvency laws.

Section Pension not subject to attachment on bankruptcy Section Where a person in receipt of pension under this Act is adjudicated insolvent by a competent court, the person shall continue to receive the pension and the pension shall not be subject to attachment under the insolvency laws.

Section 8Verify source

§ 9Establishment of Parliamentary Pension Scheme and Parliamentary Pensions Fund - Restriction on use of Scheme fundsProvision

The funds of the Scheme are restricted in use (prohibited from certain investments and lending), and the Board may determine terms for sending funds to members, securing mortgages/loans, and approving specialist medical recommendations for payment.

Section Restriction on use of Scheme funds Section The funds of the Scheme shall not— Notwithstanding section 7 and subsection (1) , a prescribe proportion of the benefits accruing to a member may be assigned and use by the member to— be used for speculative investment; be lent to any person, except through securities sold on the open market; or be invested with a bank, non-banking financial institution, insurance company, building society or other institution with a view to securing loans or mortgages, at a preferential rate of interest or for other consideration to the trustee, custodial administrator or fund manager of the retirement benefits scheme. secure a mortgage or a loan from any institution on such term as may be determined by the Board ; pay for medical treatment in respect of a pensioner on th recommendation of a specialist medical practitioner approved b the Board . Notwithstanding any other laws, the funds of the Scheme may be sent to members of the Scheme on such terms as may be determined by the Board .

Section 9Verify source

Part III

Pensionable service and retirement benefits

§ 14Pensionable service and retirement benefits - Pensionable serviceProvision

The Parliamentary Commission must decide whether a member’s service has been continuous.

Section Pensionable service Section Except as otherwise provided under this Act, only continuous service as a member shall be taken into account as pensionable service . Any question as to whether a member ’s service is or has been continuous or not, shall be determined by the Parliamentary Commission .

Section 14Verify source

§ 15Pensionable service and retirement benefits - Pension for former memberProvision

Members who cease membership on or after age 45 with sufficient continuous service are entitled to a pension; members entitled to pension may opt for a commuted lump sum of up to 33 1/3% of their scheme credit.

Section Pension for former member Section Pension shall be paid to a member who ceases to be a member on or after attaining forty-five years of age, subject to service as a member for a continuous period of ten years or more. The pension payable to a former member shall be calculated basing on a formula provided in Schedule 2 to this Act. The pension payable to a former member on his or her retirement shall be of such amount as can be purchased by his or her scheme credit at the date of retirement by monthly payments. Notwithstanding subsection (3) , a member entitled to pension shall have an option of receiving a commuted lump sum payment of not more than 33 1 / 3 percent of his or her scheme credit . Notwithstanding subsection (1) , pension may be paid to a member who ceases to be a member on or after attaining forty-five years of age, subject to service as a member for a continuous period of five years, where the member elects to receive pension instead of a refund.

Section 15Verify source

§ 16Pensionable service and retirement benefits - Refund of contributionsProvision

A member who leaves membership and is under forty-five years old or has under ten years of pensionable service is entitled to a refund of their scheme credit.

Section Refund of contributions Section A member who ceases to be a member whose age is less than forty-five yean or who has had less than ten years of pensionable service , shall be entitled to a refund of his or her scheme credit .

Section 16Verify source

§ 17Pensionable service and retirement benefits - Midterm access to benefitsProvision

Members who have contributed may access accrued benefits midterm; members aged 45+ with at least ten years' contributions may withdraw up to 20% of accrued benefits; the Board must prescribe terms and procedures by statutory instrument which must be laid before Parliament for approval.

Section Midterm access to benefits Section Subject to subsection (2) , a member who has made contribution to the Scheme under section 5 shall be allowed midterm access to his or he benefits accrued from the contributions. A member who is forty-five years of age and above and has made contributions to the Scheme for at least ten years, is eligible to midterm access to his or her benefits, of a sum not exceeding twenty percent of his or her accrued benefits. The Board shall, by statutory instrument, prescribe the term: and conditions and procedure for accessing the accrued benefits under this section. A statutory instrument made under subsection (3) shall be laid before Parliament for approval.

Section 17Verify source

§ 18Pensionable service and retirement benefits - Deferment of payment of benefitsProvision

Members who leave before age 45 with at least ten years' pensionable service may leave their contribution in the Scheme as deferred benefits until they reach age 45; on attaining age 45 they shall be paid their scheme credit as pension (subject to section 15(4)).

Section Deferment of payment of benefits Section Notwithstanding the provision of section 16 , a member whose membership ceases before he or she attains the age of forty-five years, but whose pensionable service is ten years or more, may leave his or her contribution in the Scheme as deferred benefits until he or she attains the age of forty-five years. Subject to section 15(4) , a member whose payment is deferred under subsection (1) shall, on attaining the age of forty-five years be paid his or her scheme credit as pension.

Section 18Verify source

§ 19Pensionable service and retirement benefits - Retirement on health groundsProvision

A member who retires or ceases to be a member because of ill health is entitled to payment: if they have ten years or more of pensionable service they are entitled to a pension under section 15; if they have less than ten years they are entitled to a refund of contributions plus the Government contribution with interest determined by the Board.

Section Retirement on health grounds Section Where a member retires or ceases to be a member by reason of ill health and the Board is satisfied, on the basis of a report of the Parliamentary Commission Medical Board in the case of a member who is a member of staff of the Parliamentary Commission or a specialist medical practitioner approved by the Board , in the case of a member who is a Member of Parliament, that there is no reasonable possibility of the member becoming fit to be an active member again, the member shall be paid— where the member has had ten years or more of pensionable service , pension under section 15 , notwithstanding that he or she has not attained the age of forty-five years; or where the member has less than ten years of pensionable service , a refund of the member ’s contributions together with the contribution made by the Government on his or her behalf calculated with interest as may be determined by the Board .

Section 19Verify source

§ 20Pensionable service and retirement benefits - Death of member or pensionerProvision

Members and pensioners must nominate a beneficiary in the prescribed form; the Board must distribute death benefits according to that nomination and may, in exceptional circumstances, determine distribution where no nomination exists.

Section Death of member or pensioner Section Every member or pensioner shall, in the prescribed form, nominate his or her beneficiary who— Notwithstanding the provisions of any other law, where a member or pensioner dies, his or her death benefits shall be distributed by the Board in accordance with the nomination made under subsection (2) . in case of death of the member , shall be entitled to a refund of the member ’s Scheme credit; and in case of death of the pensioner , shall receive the pensioner ’s pension. Where a member or pensioner does not nominate any beneficiary, the Board may, in exceptional circumstances, determine the distribution of the benefits of the deceased member or pensioner . The exceptional circumstances referred to under subsection (3) shall be prescribed by regulations made by the Board under section 50 .

Section 20Verify source

§ 21Pensionable service and retirement benefits - Suspension of pension on re-electionProvision

Persons receiving pensions who are elected MPs or appointed on permanent and pensionable terms to the Parliamentary Commission must contribute to the Fund; pension payments are suspended while they hold those positions and no pension is paid to a serving Member of Parliament.

Section Suspension of pension on re-election Section A person receiving pension under this Act who is elected Member of Parliament or is appointed member of staff of the Parliamentary Commission on permanent and pensionable terms, shall contribute to the Fund and the payment of the pension or any part of it shall be suspended during the period he or she is a Member of Parliament or is appointed member of staff on permanent and pensionable terms. For the avoidance of doubt, no pension under this Act shall be paid to a serving Member of Parliament.

Section 21Verify source

§ 22Pensionable service and retirement benefits - Establishment of Parliamentary Post-Retirement Medical FundProvision

Establishes the Parliamentary Post‑Retirement Medical Fund; the Board shall deduct up to two percent of the contribution made under section 5 and remit that amount to the Fund, the Fund must be kept separate and the Board will make regulations under section 50.

Section Establishment of Parliamentary Post-Retirement Medical Fund Section There is established a fund to be known as the “Parliamentary Post-Retirement Medical Fund ”. The object of the Parliamentary Post-Retirement Medical Fund is to provide members access to medical care upon retirement . The Board shall deduct an amount not exceeding two percent of the contribution made under section 5 and remit the contribution to the Parliamentary Post-Retirement Medical Fund for the benefit of the member . The moneys in the Parliamentary Post-Retirement Medical Fund shall, at all times, be maintained separately from any other funds under the control of the Board . The administration and management of the Parliamentary Post Retirement Medical Fund shall be prescribed by regulations made by the Board under section 50 .

Section 22Verify source

Part IV

Management of scheme and fund

§ 23Management of scheme and fund - Establishment of Board of TrusteesProvision

Establishes a Parliamentary Pension Scheme Board of Trustees, sets its composition and duties, requires at least one-third of members be women, prescribes election of the Chairperson, makes the Clerk to Parliament the secretary and principal signatory (ex‑officio without vote), allows the Board to function despite vacancies, requires appointment of professional officers, sets board member term to five years with one possible re‑term, and lists grounds on which a trustee ceases to hold office.

Section Establishment of Board of Trustees Section There is established a Parliamentary Pension Scheme Board of Trustees consisting of— A person shall cease to be a trustee if he or she— the Minister responsible for finance or his or her representative; two back bench members of Parliament elected from different political parties or organisations; one elected back bench Commissioner; one member of staff elected by the members of staff of the Parliamentary Commission ; two pensioners elected by the pensioners, one of whom shall be a former staff of the Parliamentary Commission and the other a former Member of Parliament; and the Clerk to Parliament who shall be an ex-officio member without the right to vote. At least one-third of the members of the Board shall be women. The Chairperson of the Board shall be elected by the members of the Board from the two back bench Members of Parliament from different political parties or organisations and the pensioners. In the absence of the Chairperson, the members present shall elect from among themselves, a Chairperson for the purposes of the sitting. The Clerk to Parliament shall be the secretary to the Board and the principal signatory of the Scheme . The Board shall be responsible for the management and control of the Scheme . Except as otherwise expressly provided in this Act, the Board may carry out its functions notwithstanding any vacancy in its membership. The Board shall appoint an actuary , custodian , Fund Manager , auditor and any other professional of the Scheme as the Board may deem necessary for the proper administration of the Fund . A member of the Board shall serve for a period of five years but may be eligible to serve one other term. is sentenced to imprisonment by a court of competent jurisdiction for a period of six months or more; becomes insolvent or makes an arrangement or composition with his or her creditors generally; becomes a person suffering from mental illness; fails without reasonable cause and without the consent of the other trustees to attend four consecutive meetings of the Board and the Board resolves in a meeting that by reason of such failure he or she shall cease to be a trustee; is removed by a resolution of members in an AGM ; in the case of a trustee appointed by virtue of the office he or she holds, on ceasing to hold that office; resigns; is forbidden to act as trustee under any written law; or dies.

Section 23Verify source

§ 24Management of scheme and fund - Powers of BoardProvision

The Board may exercise, perform and discharge specified powers to manage the Scheme, including control and administration of assets, issuing guidelines, delegating powers, forming sub‑committees, determining trivial pensions on actuary advice, and taking other expedient actions to preserve the Scheme and members' rights.

Section Powers of Board Section For the purpose of carrying out its functions, the Board may exercise, perform and discharge any of the following powers— control, supervise and administer the assets of the Scheme in such manner as to promote the purpose for which the Scheme is established; issue guidelines for the proper management of the Scheme ; delegate any of its powers to any person; form sub committees for the effective performance of its functions; determine, on the advice of the actuary , trivial pension to be paid as a lump sum payment to a pensioner ; and do such other things as the Board may consider expedient for the preservation of the Scheme and the rights of the members and beneficiaries.

Section 24Verify source

§ 25Management of scheme and fund - Appointment and functions of Chief Operations Manager of SchemeProvision

The Scheme must have a Chief Operations Manager appointed by the Board for a term of four years renewable once; the Chief Operations Manager must be the accounting officer, be answerable to the Board, and (subject to the Board's supervision) manage day-to-day operations and perform functions assigned by the Board.

Section Appointment and functions of Chief Operations Manager of Scheme Section A person shall not be appointed Chief Operations Manager unless that person— The Chief Operations Manager shall— The Scheme shall have a Chief Operations Manager who shall be appointed by the Board for a term of four years and renewable once. has academic or professional qualifications in accounting, finance, economics, insurance, law or banking with experience and competence to manage the affairs of the Scheme ; and is a person of high moral character and proven integrity. be the accounting officer of the Scheme ; and in the performance of his or her functions, be answerable to the Board . Subject to the general supervision and direction of the Board , the Chief Operations Manager shall be responsible for the day to day operations and administration of the Scheme and performing any other function assigned to him or her by the Board .

Section 25Verify source

§ 26Management of scheme and fund - Other staff of SchemeProvision

The Board may appoint necessary staff on the Chief Operations Manager's advice; staff shall hold office on terms specified in their instruments of appointment.

Section Other staff of Scheme Section The Board may, on the advice of the Chief Operations Manager, appoint staff of the Scheme as may be necessary for the effective performance of the functions of the Scheme . The staff of the Scheme shall hold office on such terms and conditions as may be specified in their instruments of appointment.

Section 26Verify source

§ 27Management of scheme and fund - Expenses of management of FundProvision

The Fund must pay the expenses for management and administration of the Scheme and the Fund; the Parliamentary Commission must pay the set‑up costs of managing the Scheme and the Fund.

Section Expenses of management of Fund Section The expenses for management and administration of the Scheme and the Fund shall be borne by the Fund . The Parliamentary Commission shall be responsible for the setup costs of managing the Scheme and the Fund .

Section 27Verify source

§ 28Management of scheme and fund - Meetings of BoardProvision

The Board must meet at least once every four months or when at least three members request it in writing; the quorum is five members; the Board may regulate its own procedure subject to the Act; decisions are by simple majority.

Section Meetings of Board Section The Board shall meet— at least once in four months at such time and place as the Chairperson may determine; or upon a request in writing to the Chairperson by at least three members of the Board . The quorum of the Board shall be five members of the Board . Subject to the provisions of this Act, the Board may regulate its own procedure at its meetings. The decisions of the Board shall be by simple majority.

Section 28Verify source

§ 29Management of scheme and fund - Interest on member accountsProvision

Interest on each member's scheme credit must be calculated at the rate specified in Schedule 3 to this Act.

Section Interest on member accounts Section The interest on the scheme credit of each member shall be calculated at the rate specified in Schedule 3 to this Act.

Section 29Verify source

§ 30Management of scheme and fund - Reserve accountOffence

Establishes a reserve account of the Fund and specifies types of income to be deposited, and allows the Board to determine income from investments.

Section Reserve account Section There shall be established a reserve account of the Fund to which shall be deposited any— penalties required by this Act to be paid into the Fund ; special contribution and any contribution which cannot be allocated to the account of any member of the Fund ; benefits of untraceable members, five years from the time the benefits are due; income from investments such as the Board may determine; and any other income authorised by this Act.

Section 30Verify source

§ 31Management of scheme and fund - Accounts and auditProvision

The Board must keep proper financial books and prepare annual accounts; accounts must be audited within three months of year-end by the Auditor General or an auditor the Auditor General appoints; the Board must submit audited accounts and the auditor's report to the Annual General Meeting within two months of receiving the audited statement.

Section Accounts and audit Section The Board shall cause to be provided and kept proper books of accounts and records with respect to— the receipt and expenditure of money by, and other financial transactions of the Fund ; the assets and liabilities of the Fund , and shall cause to be made out for every financial year a balance sheet and a statement showing details of the income and expenditure of the Fund and all its assets and liabilities. Not later than three months after the close of every financial year, the accounts including the balance sheet of the Fund relating to that financial year shall be audited by the Auditor General or an auditor appointed by the Auditor General. The Board shall, within two months after receipt of the audited statement of accounts of the Scheme , submit to the Annual General Meeting a copy of the audited statement of accounts together with a copy of the audited report on the statement of accounts made by the auditor.

Section 31Verify source

§ 32Management of scheme and fund - InvestmentProvision

The Scheme must have an investment policy approved by the Board.

Section Investment Section The Scheme shall have an investment policy approved by the Board . All money in the Fund , including the reserve account , which are not for the time being required to be applied for the purpose of the Fund , shall be invested in such assets as may be determined by the Board .

Section 32Verify source

§ 33Management of scheme and fund - Exemption from stamp dutyProvision

The Fund and any person acting for it are exempt from stamp duty on instruments, benefit payments, or contribution refunds under this Act.

Section Exemption from stamp duty Section No stamp duty shall be chargeable under the Stamp Duty Act in respect of any instrument executed by any person on behalf of or in favour of the Fund or in respect of the payment of any benefit or the refunding of any contribution under this Act in any case where, but for this exemption, the Fund or any person acting on behalf of the Fund would be liable to that duty.

Section 33Verify source

§ 34Management of scheme and fund - Exemption from income taxProvision

Pensions, benefits or refunds paid under this Act are exempt from income tax.

Section Exemption from income tax Section Pension, benefit or refund paid under this Act shall be exempt from income tax.

Section 34Verify source

Part V

Retirement benefits for Speaker or Deputy Speaker

§ 35Retirement benefits for Speaker or Deputy Speaker - ApplicationProvision

This Part applies to (1) a person who ceases to hold the office of Speaker or Deputy Speaker after 17 March 2023, and (2) a person who held that office on or after 1 January 1980.

Section Application Section The provisions of this Part apply to— a person who ceases to hold the office of Speaker or Deputy Speaker after the 17th day of March, 2023; and a person who held the office of Speaker or Deputy Speaker on or after 1st January, 1980.

Section 35Verify source

§ 36Retirement benefits for Speaker or Deputy Speaker - Interpretation for PartInterpretation

Defines terms used in this Part: 'daughter' and 'son' include adopted children recognised under Ugandan law; 'dependent' includes spouse, parent, son or daughter; and 'retirement' means ceasing to hold office as Speaker or Deputy Speaker except as in section 37(3).

Section Interpretation for Part Section In this Part, unless the context otherwise requires— “ daughter ” includes a daughter adopted in the manner recognised under: the laws of Uganda; “ dependent ” includes a spouse , parent, son or daughter ; “ retirement ” means ceasing to hold office as Speaker or Deputy Speaker other than under the circumstances specified under section 37(3) “ son ” includes a son adopted in the manner recognised under the laws of Uganda.

Section 36Verify source

§ 37Retirement benefits for Speaker or Deputy Speaker - Benefits for Speaker or Deputy Speaker ceasing to hold officeProvision

Rules on retirement benefits for persons who cease to hold the offices of Speaker or Deputy Speaker: entitlement to schedules' benefits, exceptions where removed for misconduct or disqualification, right to rejoin the Scheme in limited cases, administration and funding arrangements, and special treatment for infirmity.

Section Benefits for Speaker or Deputy Speaker ceasing to hold office Section A person is not entitled to receive a benefit under subsection (1) or (2) if that person is removed from the office of Speaker or Deputy Speaker for— A person who ceases to hold the office of Speaker is entitled to the benefits specified in Schedule 4 to this Act. A person who ceases to hold the office of Deputy Speaker is entitled to the benefits specified in Schedule 5 to this Act. abuse of office; misconduct or misbehaviour; or being disqualified from being a Member of Parliament. Where a person ceases to hold the office of Speaker or Deputy Speaker on the ground of infirmity of body or mind, that person shall receive the benefits similar to those provided for a person who ceases to hold the office of Speaker or Deputy Speaker, upon retirement . A person who resigns or ceases to be Speaker or Deputy Speaker under subsection (3)(a) and (b) but remains a member of Parliament, is entitled to rejoin the Scheme and section 5(2) shall not apply to him or her. The funds for the administration and management of the benefits under subsections (1) , (2) and (4) shall be paid directly from the Consolidated Fund . The benefits provided for under this Part shall be administered and managed by the Parliamentary Commission . For the avoidance of doubt, the retirement benefits of the Speaker and Deputy Speaker under this Part shall not form part of the structure of the Scheme .

Section 37Verify source

§ 38Retirement benefits for Speaker or Deputy Speaker - Funeral of Speaker or Deputy SpeakerProvision

The funeral of a person who dies while holding the office of Speaker or Deputy Speaker must be conducted in accordance with Part E of Schedule 4 to this Act.

Section Funeral of Speaker or Deputy Speaker Section The funeral of a person who dies while holding the office of Speaker or Deputy Speaker shall be conducted in accordance with Part E of Schedule 4 to this Act.

Section 38Verify source

§ 39Retirement benefits for Speaker or Deputy Speaker - Benefits of spouse of Speaker or Deputy Speaker who dies in officeProvision

Section Benefits of spouse of Speaker or Deputy Speaker who dies in office Section A spouse or spouses of a person who dies while holding the office of Speaker shall be granted the benefits specified in Part C of Schedule 4 to this Act. A spouse or spouses of a person who dies while holding the office of Deputy Speaker shall be granted the benefits specified in Part C of Schedule 5 to this Act. For the avoidance of doubt, the benefits of a spouse or spouses of a person who dies while holding the office of Speaker or Deputy Speaker shall be granted to the spouse or spouses collectively, until their death.

Section 39Verify source

§ 40Retirement benefits for Speaker or Deputy Speaker - Benefits of dependent of Speaker or Deputy Speaker who dies in officeProvision

If a Speaker or Deputy Speaker dies in office without a spouse, a dependent is entitled to benefits set out in Part D of Schedule 4 or 5, guaranteed for twenty years and to be granted collectively if there are multiple dependents.

Section Benefits of dependent of Speaker or Deputy Speaker who dies in office Section Where a person who dies while holding the office of Speaker or Deputy Speaker does not have a spouse , a dependent of the former Speaker or Deputy Speaker shall be granted benefits prescribed in Part D of Schedule 4 or 5, as the case may be. The benefits under this section shall be guaranteed for a period of twenty years and granted collectively where the dependents are more than one.

Section 40Verify source

§ 41Retirement benefits for Speaker or Deputy Speaker - Benefits of dependent of Speaker or Deputy Speaker who dies in retirementProvision

If a former Speaker or Deputy Speaker dies in retirement, their surviving spouse(s) and dependents are entitled to monthly allowances for the unexpired period of twenty years from the date of retirement.

Section Benefits of dependent of Speaker or Deputy Speaker who dies in retirement Section Where a former Speaker or Deputy Speaker dies in retirement , the surviving spouse or spouses and dependents of the former Speaker or Deputy Speaker shall be entitled to the monthly allowances specified in paragraph (1) of Parts C and D of Schedules 4 and 5 for the unexpired period of twenty years from the date of retirement of the Speaker or Deputy Speaker.

Section 41Verify source

§ 42Retirement benefits for Speaker or Deputy Speaker - Disapplication of Scheme to Speaker and Deputy SpeakerProvision

A person who stops being Speaker or Deputy Speaker can get a refund of their contributions (and Government contributions) with interest; the Speaker or Deputy Speaker may defer contributions; if a member becomes Speaker or Deputy Speaker the member and Government must not contribute during that period.

Section Disapplication of Scheme to Speaker and Deputy Speaker Section Where a person who ceases to hold the office of Speaker or Deputy Speaker is entitled to the benefits under this Part, that person is entitled to a refund of the contributions with interest made by the person to the Scheme . For the avoidance of doubt, a person referred to in subsection (1) is entitled to a refund of the monthly contributions made by that person, and the contributions made by Government in respect of that person, together with interest up to the time of becoming Speaker or Deputy Speaker. The Speaker or Deputy Speaker may leave his or her contribution in the Scheme as deferred benefits until he or she ceases to be Speaker or Deputy Speaker. A person who opts to defer receipt of his or her benefits under subsection (3) shall on ceasing to be Speaker or Deputy Speaker be entitled to his or her benefits. Where a member becomes Speaker or Deputy Speaker, that member and Government shall not contribute to the Scheme during the period that the member is Speaker or Deputy Speaker.

Section 42Verify source

§ 43Retirement benefits for Speaker or Deputy Speaker - Review of allowances and benefitsProvision

Allowances and benefits under this Part must be reviewed every five years.

Section Review of allowances and benefits Section The allowances and benefits granted under this Part shall be reviewed every five years.

Section 43Verify source

Part VI

Miscellaneous

§ 44Miscellaneous - Government guaranteeProvision

The Government must guarantee the solvency of the Scheme during the short and medium term for any payment that may be required under it.

Section Government guarantee Section The Government shall, during the short and medium term, guarantee the solvency of the Scheme for any payment that may be required under it.

Section 44Verify source

§ 45Miscellaneous - Bi-annual reports to ParliamentProvision

The Board of Trustees must submit to Parliament, at least once every six months, a report on the performance of its functions; Parliament must consider that report.

Section Bi-annual reports to Parliament Section The Board of Trustees shall at least once in every six months submit a report to Parliament on the performance of its functions. Parliament shall consider the report submitted under subsection (1) .

Section 45Verify source

§ 46Miscellaneous - AuditProvision

All accounts of the Scheme must be audited by the Auditor General or an auditor appointed by the Auditor General at least once in a financial year.

Section Audit Section All accounts of the Scheme shall be audited by the Auditor General or an auditor appointed by the Auditor General, at least once in a financial year.

Section 46Verify source

§ 47Miscellaneous - Actuarial reviewProvision

The Board must, at least once every three years, appoint an accredited actuary to review the Scheme and Fund and report with recommendations to the Board.

Section Actuarial review Section The Board shall, at least once in every three years, appoint a duly accredited actuary to review the performance and operations of the Scheme and of the Fund and make a report with recommendations to the Board . A report made under subsection (1) shall be laid before the AGM within two months from the date of submission to the Board .

Section 47Verify source

§ 48Miscellaneous - Dispute resolutionProvision

A member (or if deceased, their spouse, dependent, beneficiary or nominee) may, within ninety days of being informed of a Board decision, apply in writing to the Board to refer the case to the Authority.

Section Dispute resolution Section Where the Board decides in respect of any member — that pension or other benefit may not be granted under this Act; or that pension or other benefit which may be or has been granted under this Act shall be withheld, reduced in amount or suspended, the member or, if he or she is dead, his or her spouse , dependent , beneficiary or nominee may, within ninety days of being informed of the decision, apply in writing to the Board for the case to be referred to the Authority .

Section 48Verify source

§ 49Miscellaneous - Power to amend SchedulesAmendment

Specifies who may or must amend particular Schedules: the Minister must amend Schedule 1; the Board may amend Schedules 2 and 3 by statutory instrument in consultation with the Parliamentary Commission and after actuarial processes; Parliament may amend Schedules 4 and 5 by resolution.

Section Power to amend Schedules Section The Minister responsible for finance shall amend Schedule 1 to this Act. The Board may, by statutory instrument, in consultation with the Parliamentary Commission , after an actuarial review, amend Schedule 2 to this Act. The Board may, by statutory instrument, in consultation with the Parliamentary Commission and after actuarial recommendation amend Schedule 3 to this Act. The statutory instruments made under subsections (1) and (2) shall be laid before Parliament for information. Parliament may, by resolution, amend Schedules 4 and 5 to this Act.

Section 49Verify source

§ 50Miscellaneous - RegulationsProvision

The Board may, in consultation with the Parliamentary Commission and by statutory instrument, make regulations to implement this Act.

Section Regulations Section The Board in consultation with the Parliamentary Commission may, by statutory instrument, make regulations for the effective implementation of this Act. A statutory instrument made under this section shall be laid before Parliament for information.

Section 50Verify source

§ 51Miscellaneous - Annual reportProvision

Section Annual report Section The Board shall, within four months after the expiration of each financial year, submit to the AGM an annual report containing— the audited accounts of the Fund ; the status of the Scheme and a statement of the investments of the Fund ; and any other information the AGM may require.

Section 51Verify source

Legislative relationships

11 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

2 instruments

Board . The quorum of the Board shall be five members of the Board . Subject to the provisions of this Act
Section 28
Fund or in respect of the payment of any benefit or the refunding of any contribution under this Act
Section 33

N–S

9 instruments

Parliament Act
Section 2
Parliament. Section Application Section This Act
Section 1
Parliament. Section Suspension of pension on re-election Section A person receiving pension under this Act
Section 21
Schedules 2 and 3 by statutory instrument in consultation with the Parliamentary Commission and after act
Section 49
Scheme . Except as otherwise expressly provided in this Act
Section 23
Speaker and Deputy Speaker shall be providing for under Part V of this Act
Section 4
Speaker is entitled to the benefits specified in Schedule 4 to this Act
Section 37
Speaker or Deputy Speaker must be conducted in accordance with Part E of Schedule 4 to this Act
Section 38
Speaker shall be granted the benefits specified in Part C of Schedule 4 to this Act
Section 39

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31 Dec 2023 · currentEnglish

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