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<strong>2017</strong> EMPLOYER’S GUIDE TO <strong>PAYE</strong> | KENYA REVENUE AUTHORITY<br />
MONTH Basic<br />
Salary<br />
Kshs.<br />
Benefits-<br />
NonCash<br />
Kshs.<br />
Value of<br />
Quarters<br />
Kshs.<br />
Total<br />
Gross<br />
Pay<br />
Kshs.<br />
Defined Contribution Retirement<br />
Scheme<br />
Kshs.<br />
Owner-<br />
Occupied<br />
Interest<br />
Kshs.<br />
Retirement<br />
Contribution<br />
& Owner<br />
Occupied<br />
Interest<br />
Chargeable<br />
Pay<br />
Kshs.<br />
Tax<br />
Charged<br />
Kshs.<br />
Personal<br />
Relief<br />
Kshs.<br />
Insurance<br />
Relief<br />
Kshs.<br />
<strong>PAYE</strong> Tax<br />
(l- K}<br />
Kshs.<br />
Kshs.<br />
A B C D E F G H l K<br />
L<br />
1162 600<br />
E1<br />
30% of A<br />
E2<br />
Actual<br />
E3<br />
Fixed<br />
Amount of<br />
Interest<br />
The<br />
lowest of<br />
E added<br />
to F<br />
Total<br />
Kshs. 1762<br />
30000 15000 20000 65000 9000 3000 20000 3000 62000 13693 1762 11931<br />
October 30000 15000 20000 65000 9000 3000 20000 3000 62000 13693 1762 11931<br />
30000 15000 20000 65000 9000 3000 20000 3000 62000 13693 1762 11931<br />
September<br />
November<br />
December<br />
30000 15000 20000 65000 9000 3000 20000 3000 62000 13693 1762 11931<br />
TOTALS 360000 180000 240000 780000 108000 36000 240000 36000 744000 164316 21144 143172<br />
To be completed by Employer at end of year<br />
TOTAL TAX (COL. L} Kshs. 143,172<br />
TOTAL CHARGEABLE PAY (COL. H} Kshs.<br />
(b) Attach:<br />
IMPORTANT<br />
1. Use P9A:<br />
(a) For all liable employees and where director/employee received Benefits in addition<br />
to cash emoluments.<br />
(i) Photostat copy of interest certificate and statement of account from the<br />
Financial Institution.<br />
(ii) The DECLARATION duly signed by the employee.<br />
NAMES OF FINANCIAL INSTITUTION ADVANCING MORTGAGE LOAN<br />
(b) Where an employee is eligible to deduction on owner occupier interest.<br />
2. (a) Deductible interest in respect of any month must not exceed Kshs. 12,500/= (See<br />
back of this card for further information required by the Department}. P9A<br />
L R NO. OF OWNER OCCUPIED PROPERTY:<br />
DATE OF OCCUPATION OF HOUSE:<br />
41