PAYE_Guide-2017

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