Home / Domestic Tax Services / RSSB Contributions / Declaration& Payment of RSSB contributions /

Declaration& Payment of RSSB contributions.

The declaration (filing) of all RSSB contributions is done online through the recently introduced RSSB system known as Ishema.

Declaration and remittance of RSSB contributions are made on monthly basis; not later than the 15th day of the month following the month to which the contributions relate.

After declaration, RSSB contributions can be paid through the following methods: Mobile Money, Airtel Money, Mobile Banking, MobiCash, Internet Banking or  at any commercial bank.

Sanctions are applied to employers in respect of Pension and Occupational Hazard benefits for late payment of contributions:


1.Surcharge for late payment: all late payments after the deadline are charged 1.5% per month for the delay of the list of declared personnel and 1.5% for the delayed payment to the bank.

2.Forced payment of contribution: the employer who fails to remit the contributions on time is subjected to the procedure of forced recovery in conformity with the law.

3. Penal Sanctions: these can be expected in case  of absence or faulty registration; failure to declare employees’ salaries; failure to pay contributions in the given time; failure to respect rules and regulations governing declaration of work-related accidents and diseases; false or inexact declarations.

Copyrights © 2022 All Rights Reserved by Rwanda Revenue Authority.

Thanks for your Feedback!

If you feedback requires a response, we'll be in touch shortly

Was this post helpful?