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Pay As You Earn (PAYE) Rates

PAYE Statutory Deduction Rates

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KRA iTax Compliant

The WinguApps Payroll software solution also integrates to KRA's iTax system by producing the required iTax P10 file in the import csv format.

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NHIF Compliant

The WinguApps Payroll solution also integrates to NHIF by generating employers monthly payroll byproducts to NHIF via the online Byproduct system.

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SHIF Compliant

The WinguApps Payroll solution will also generate the monthly SHIF Payroll Template in the required format by the SHA online portal.

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NSSF Compliant

The WinguApps Payroll solution will also generate the monthly NSSF Payroll Template in the required format by the SF24 Management system.

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PAYE Rates

Pay As You Earn (PAYE)

Below are the PAYE Statutory Rates starting from Year 2014 to date:

​Salary Rate Monthly Relief
Ksh 1 - 24,000 10% Ksh 0
From Ksh 24,000 - 32,334 25% Ksh 2,400
From Ksh 32,334 - Ksh 500,000 30% Ksh 2,400
From Ksh 500,000.00 - Ksh 800,000 32.5% Ksh 2,400
From Ksh 800,000 35% Ksh 2,400
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 24,000 10% Ksh 0
From Ksh 24,000 - 32,334 25% Ksh 2,400
From Ksh 32,334 30% Ksh 2,400
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 24,000 10% Ksh 0
From Ksh 24,000 - 40,668 15% Ksh 2,400
From Ksh 40,668 - 57,334 20% Ksh 2,400
From Ksh 57,334 25% Ksh 2,400
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 12,299 10% Ksh 0
From Ksh 12,299 - 23,886 15% Ksh 1,408
From Ksh 23,886 - 35,473 20% Ksh 1,408
From Ksh 35,473 - 47,060 25% Ksh 1,408
From Ksh 47,060 30% Ksh 1,408
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 12,299 10 % Ksh 0
From Ksh 12,299 - 23,886 15% Ksh 1,408
From Ksh 23,886 - 35,473 20% Ksh 1,408
From Ksh 35,473 - 47,060 25% Ksh 1,408
From Ksh 47,060 30% Ksh 1,408
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 12,299 10 % Ksh 0
From Ksh 12,299 - 23,886 15% Ksh 1,408
From Ksh 23,886 - 35,473 20% Ksh 1,408
From Ksh 35,473 - 47,060 25% Ksh 1,408
From Ksh 47,060 30% Ksh 1,408
​Salary Rate Monthly Relief
​Salary Rate Monthly Relief
Ksh 1 - 10,164 10 % Ksh 0
From Ksh 10,164 - 19,740 15% Ksh 1,162
From Ksh 19,740 - 29,316 20% Ksh 1,162
From Ksh 29,316 - 38,892 25% Ksh 1,162
From Ksh 38,892 30% Ksh 1,162
​Salary Rate Monthly Relief

Pay As You Earn (PAYE)

Pay as You Earn (PAYE) is a mandatory statutory tax deduction that comprises of a portion of an employees remuneration that is remitted to KRA on a monthly basis. PAYE is calculated based on an employee's Gross Earnings. These include money for hours worked, overtime, travel allowances, sick pay, payment in lieu of leave, commissions, bonuses, gratuities, or subsistence, as well as any other benefits earned while working.

Employers withhold this tax from an employee's pay and submit it to KRA on their employees behalf via KRA Online Portal. The employee's payroll information is compiled into a single zip file using a unique Microsoft Excel file called an iTax P10 file (Click Here to get the latest file). How to fill this out may be found in our iTax P10 how-to tutorial.

Take Note: Effective January 2022 insurance relief is now applicable to NHIF after gazettement of the The Finance Act No.8 of 2021

 

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FAQ

Frequently Asked Questions

Typical questions Payroll professionals ask when filing returns at the end of the month...

When is the deadline for filing PAYE on the KRA iTax Portal?

The deadline for filing PAYE income tax is on the 9th Day of the following month. For example remitting the returns for income earned in the month of January will be due by the 9th of February.

When is the deadline for filing NHIF?

The deadline for filing NHIF contributions is also on the 9th Day of the following month. For example the contributions for the month of January will be due by the 9th of February.

When is the deadline for filing NSSF?

The deadline for filing NSSF contributions is on the 15th Day of the following month. For example the contributions for the month of January will be due by the 15th of February.

Why am I unable to file PAYE returns for this month on the KRA iTax?

The KRA iTax Portal will allow you to file returns of your current month as from the first day of the next month. For example, the option to upload the PAYE returns for January will be available from the first day of February and will be due by the 9th day of February. This means that as from the first day of the month you will have 9 days to file your returns for the previous month.

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What our Subscribers Say...

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Lydia Mbitha
Kilifi Plantations
The payroll very effective, reliable and easy to manage employees details and disbursement. Less Laborious.
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Michael Muhoro.
Lepic Excecutive Salon
The Payroll has helped us synchronize our sales commissions effectively and accurately from the Point of Sale Module.
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Alibarbours Cave Restaurant
If I'd be asked to describe this software in just three words....Reliable, Efficient and 24/7 support service.
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