DENT ELECTORAL ANO BOUNDARIES COMMISSION INTERNAL MEMO. FROM Commission Secretary/CEO-—« TO: CEM: cece Regional Accountants REFNO. IEBC/CON/3/3 DATE: 15% August, 2017 SUBJECT:_PAYMENTS TO TEMPORARY POU. OFFICIAL AND SUPPLIERS | foke this opportunity fo sincerely thank you for your patlcipction and support before, during and after the Tuesday, 8 August, 2017 General Elecion. | appreciate all your efforts and want to thank you from the bottom of my heat. “The Commision is required to settle the wages of temporary election olficals who participated during the just concluded General Election and service providers for the ‘lection as soon as possible. AAs a matter of urgency process the wages and ensure that they are paid latest Wednesday, 230 August 2017. The Director Finance will diburse the money by ‘Thursday, 17% August, 2017 to the County AIE holders. “The processing of the wages should factor the following: 1. PAYEON PAYMENTS: |. According to the Income Tax Act CAP 470 from which KRA PAYE regulations axe ited, tsa requirement that anyone earning a monthly gross pay exceeding Kshs, 11,180 is able to PAYE taxation |. The PAYE should be caleulated at graduated rates for those who have no other Income and a flat rate of 30% for those who have other income such at teachers, civil servants amongst others.“Tabulated below are the graduated rates to guide you on peyments: (e) PAYE RATES PER MONTH From Upto Tax Riven Each i fins 10% Thai airs 1596, 21715, ~ 32249, 20% 32,249 42,782 25% ‘Above 42,782 30% ‘+ However, disabled persons wages/dues are tax exempt as long as they produce a Valid Tax Exempt Certificate from Kenya Revenue Authority (RRA). (6) NSSF ‘The engaged temporary officials are also liable to pay NSSF (Kshs. 200/= per month from the temporary employee). ‘Meanwhile, please obtain their PIN and NSSF numbers together with thelr bank details, Proceed to prepare thelr payroll while awaiting cash. Il, PAYMENT TO SUPPLIERS “The AE and Exchequer for the General Elections were sent in the lst Financlal Year and therefore you are expected to pay the suppliers immediately. Please ensure that you have adequate and proper documents to support payment. ‘Thereafter, forward the payment returns to Director Finance immediately. lence 3 Jc ike to express my gratitude to you for your slidaity. 2 A Copy to: Director Finance Director HREA page 2012