High Court Orders NSSF to Disclose UTL Pension Contributions in Landmark Insolvency Ruling

The High Court of Uganda has delivered a powerful verdict in favour of corporate transparency and statutory duty, directing the National Social Security Fund (NSSF) to release a comprehensive breakdown of pension contributions made by Uganda Telecom Limited (UTL) under the Uganda Communications Employees Contributory Pension Scheme (UCECPS) since 1998.

In a ruling delivered on April 11, 2025, Hon. Justice Emmanuel Baguma ordered NSSF to provide UTL Administrator Ruth Sebatindira SC with:

1. An accurate and itemized statement of all employer contributions made on behalf of current and former employees,
2. A detailed breakdown of the said contributions including all accrued interest on an employee-by-employee basis,
3. And a record of all amounts already paid out to former employees under the UCECPS scheme.

The judge directed that this information be availed within 14 days of the ruling.

Administrator vs Pension Fund

The case arose after Sebatindira, appointed to oversee UTL’s liquidation process, sought access to financial records held by NSSF. She argued that the information was essential to enable her to “fully account for UTL’s assets, reconcile its financial affairs, and conclusively address claims and pending suits commenced by former employees of the company.”

Despite repeated requests, NSSF declined to cooperate, arguing that the administrator already possessed the data, that it was not relevant to her role, and that releasing it would violate data privacy laws.

But the court disagreed.

Court: Administrator Has Right to Information

Justice Baguma found the administrator’s request both lawful and necessary. He observed: “The applicant who is the administrator of UTL cannot be barred from accessing what UTL contributed from its own coffers for its employee’s savings.”

He further emphasized that the court has a duty to assist administrators in fulfilling their legal obligations: “In our insolvency law, we do not have a particular provision which provides for administrators applying for inquisitory information and this court has to invoke its inherent powers and discretion to issue orders to ensure that the ends of justice are met.”

Quoting with approval a UK case, the judge noted that similar laws abroad provide administrators with “extraordinary inquisitorial powers,” and added: “It is my considered view and opinion that, without the information on the company’s contribution to NSSF and interest thereof, the applicant will not be able to provide a proper account and reconciliation of what was paid for the employees as required under her duties.”

Privacy Argument Rejected

In its defense, NSSF claimed that releasing the requested data would breach its duty under the Data Protection and Privacy Act. But the court was unconvinced, holding that the information sought was not private in the context of the administrator’s role.

Justice Baguma ruled: “The data requested for is the money which was deposited by UTL and the interest on the same. This is information which is not prejudicial to the data subjects after all it’s the company/UTL/applicant that deposited that money.”

He also dismissed NSSF’s argument that employees should have been made parties to the application: “The allegation by the Respondent that the employees who are the data subjects should have been made party to the application does not hold since this information is not with the employees but with the Respondent itself.”

He further noted that: “The employees’ interests are not adverse to administrator in this context given that her role is to act in the best interest of all stakeholders including its former employees.”

Orders of the Court

In a decisive conclusion, the court issued five orders:

“1. The Respondent discloses and provides to the Applicant with an accurate and current itemized statement reflecting all employer contributions made by Uganda Telecom Limited (UTL) on behalf of all former and current employees that were/are contributor under the Uganda Communications Employees Contributory Pension Scheme (UCECPS) since commencement of the contributions in 1998.

1. The Respondent discloses and furnishes the Applicant with a current and detailed breakdown of the said employer contributions, including all accrued interest earned, on an employee-by employee basis.
2. The Respondent discloses and furnishes the Applicant with an updated itemized statement of all amounts paid out to former employees of UTL that also fall under the said scheme.
3. The Respondent are ordered to avail the requisite information within a period of 14 days from the date of this ruling.
4. Given the nature and circumstances of this case, I make no orders as to costs.”

Unlocking Closure for UTL’s Winding Up

With this ruling, Sebatindira can now proceed to finalize the reconciliation of employee-related obligations as she wraps up her role in one of Uganda’s longest-running corporate administration cases. The judgment affirms her legal standing and clears a major hurdle in concluding outstanding claims—including Labour Claim No. 26 of 2015—within the final months of her extended mandate.

As corporate Uganda watches closely, the court has delivered a simple message: statutory accountability must prevail over bureaucratic deflection.

“I find that it is necessary for the applicant to access the information requested for the smooth running of her duties as an administrator of UTL.”