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36
APPENDX 2B APPENDX 2B APPENDX 2B APPENDX 2B
HOW TO FILL IN THE TAX DEDUCTION CARD P9A
{INTEREST ON OWNER OCCUPIED RESIDENTIAL PROPERTY)
1 MONTHLY PERSONAL RELIEF:
Nonthly personal relief to a resident individual is Kshs. 1,162f= per month with effect from 1
st
January, 200S.
2 BENEFITS:
Rates of benefits are to be found in paragraph (6) and (7) of Part ! and Appendix 7 of
this Guide Book.
3 ENTRIES ON P9 CARD:
COLUNN A - Enter Basic salary plus all cash allowances.
COLUNN B - Enter Benefits (if applicable) calculated on the reverse side
of P9.
COLUNN C - Enter Housing Benefit where applicable.
COLUNN D - Enter total Gross pay of column A + Column B +
Column C (if applicable).
COLUNN E - Enter defined contributionfbenefits calculation per
column (e
1
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Column e
1
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Column (D).
Column e
2
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employee.
Column e
3
- Enter the fixed monthly limit which is Kshs. 20,000f- per
month.
COLUNN F - Enter the standard amount of allowable interest of Kshs.
12S00f- per month.
COLUNN G - Enter the lowest amount of Retirement Contribution
under Column E plus interest under Column F.
COLUNN H - Enter balance pay of month after Retirement
contribution and owner occupied interest i.e. Column D
less Column G.
COLUNN J - Enter tax charged in accordance with the Rates of tax
provided in this Guide.
COLUNN K - Enter monthly personal Relief
COLUNN L - Enter tax charged less personal relief (Column J - K).
END OF YEAR
Finally enter the total of columns (H) and (L) in the space provided.
3
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38
APPENDX 3B APPENDX 3B APPENDX 3B APPENDX 3B
HOW TO FILL IN THE TAX DEDUCTION CARD P9A {HOSP)
{HOME OWNERSHIP SAVING PLAN)
MONTHLY PERSONAL RELIEF:
Nonthly personal relief is with effect from 1
st
January, 200S Kshs. 1,162f- per month due to any
resident individual.
BENEFITS:
Rates of benefits are to be found in Paragraph (6) and (7) of Part ! and Appendix 7 of the Guide
Book.
VALUATION OF QUARTERS:
!s explained as item (g) on Page 7 of the Guide Book.
ENTR!ES ON P9A (HOSP)
COLUNN A - Enter Basic salary plus all cash allowances.
COLUNN B - Enter Benefits (if applicable) calculated on the reverse side of
P9A (HOSP).
COLUNN C - !f housing is provided by employer enter 1S (percent) of the
total amount in Column A + Column B less the amount of
monthly rent paid by employee (see example in Part ! ("HOW PAYE
IS WORKED").
COLUNN D - Enter total Gross Pay of Column A + Column B + Column C.
COLUNN E - Enter defined contributionfdefined benefit calculation per
columns (e
1
), (e
2
), (e
3
).
Column e
1
- Enter 30 per cent (30) of pensionable monthly pay per
Column (D).
Column e
2
- Enter actual amount of contribution made by the employee.
Column e
3
- Enter the fixed monthly limit which is Kshs. 20,000f- per
month.
COLUNN F - Enter the allowable monthly deposit of funds subject to a
maximum of Kshs. +000f- per month or Kshs. +8,000f- in a year.
COLUNN G - Enter the lowest amount of Column E plus Column F.
COLUNN H - Enter balance pay of month after deduction of
contributionfdefined benefit and deposit on Home Ownership
Saving Plan that is Column D less Column G.
COLUNN J - Enter tax charged, in accordance with the Rates of tax
provided in this Guide Book.
COLUNN K - Enter monthly personal Relief.
COLUNN L - Enter tax charged less personal relief (Column J-K).
39
END OF YEAR: Finally enter the total of columns (H) and (L) in the spaces provided.
4
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41
APPENDX 4A APPENDX 4A APPENDX 4A APPENDX 4A
TABLE I
HOW TO FILL IN TAX DEDUCTION CARD P.9B {TAX-FREE REMUNERATION)
USE TABLE 1 AND TABLE 2 EXAMPLES {APPENDIX 4C AND 4D)
Where an employer pays the tax liability due on an employee's earnings such that the
employee receives income free of tax; then the employer shall calculate the monthly tax
liability as follows:-
A. Where the employee does NOT receive housing benefits, calculate the tax liability for the
month as follows:-
(1) Nonthly cash income before pension deduction Kshs. 1S,000
(2) Deductible pension contribution Kshs. 630
(3) Nonthly cash income after pension deductions (1)-(2) Kshs. l+,370
(+) Nonthly benefits Kshs. 10,000
(S) Nonthly taxable income (3++) Kshs. 2+,370
(6) Tax on monthly taxable income (calculated from Table 1 column (b) Kshs. 3,378
(7) Nonthly personal reliefs Kshs. 1,162
(8) Tax net of relief (6)-(7) Kshs. 2,216
(9) Factor without housing (Table 1 Column (d) for taxable income in
row (S) above) Kshs. 1.2S0
(10) Nonthly tax payable (multiply (8) by (9) Kshs. 2,770
(11) Chargeable income (10)+(1) (Enter gross
pay in column (A) of P.9B) Kshs. 17,770*
*See Jan-May entries - (APPEND!X +)
Normally an employer pays an employee a gross salary out of which tax is deducted. When
employer pays an employee a net-of tax salary, then tax has to be paid by the employer on
top of net salary paid to the employee.
42
APPENDX 4B APPENDX 4B APPENDX 4B APPENDX 4B
TABLE 2
TAX FREE REMUNERATION
B. Where the employee received housing benefits, calculate the tax liability for the month
as follows:-
(1) Nonthly cash income before pension deductions Kshs.18,000 Kshs.S0,000
(2) Deductible pension contributions Kshs. 9S6 Kshs. 998
(3) Nonthly cash income after pension deductions (1-(2) Kshs.17,0++ Kshs.+9,002
(+) Nonthly benefits Kshs.10,000 Kshs.1S,000
(S) !ncome including benefits (3)+(+) Kshs.27,0++ Kshs.6+,002
(6) Housing benefit 1S of (S) or monthly fair
market rental value, where applicable. Kshs.30,000*
(7) Taxable income (S) + (6) Kshs.27,0++ Kshs. 9+,002
(8) Tax on monthly taxable income (calculate from
Table 1, column (b)) Kshs. 3,912 Kshs.23,29+
(9) Nonthly tax reliefs Kshs. 1,162 Kshs. 1,162
(10) Tax net of reliefs (8)-(9) Kshs. 2,7S0 Kshs.22,132
(11) Factor with housing Table 1, column (e)
for taxable income in row 7 above Kshs. 1.2S0 Kshs. 1.S27
(12) Nonthly tax payable (multiply 10 by 11) Kshs. 3,+37 Kshs.33,79S
(13) Chargeable income (12) + (1) Enter gross
Pay in column (A) of P.9B) Kshs.21,+37** Kshs.83,79S**
* Fair market value
** See month of June-September entries - {APPENDIX 4)
*** See months of October-December - {APPENDIX 4)
43
APPENDX 4C APPENDX 4C APPENDX 4C APPENDX 4C
TABLE 1
{TAX FREE REMUNERATION)
TAX TABLE FOR MONTHLY INCOME YEAR 2009
Taxable Income
Range {monthly)
{a)
Tax on Taxable
Income
{b)
Marginal
Tax Rate
{c)
Factor
Without
Housing
{d)
Factor
With
Housing
{e)
For taxable income
Under Kshs. 1016S.
Kshs. 1016 tax on
taxable !ncome of Kshs.
1016+
10
1.111
1.130
For taxable income
from Kshs. 1016S but
under Kshs. 197+1
Kshs. 1016 plus Kshs.
1+36 Tax on taxable
income of Kshs. 9S76
1S
1.176
1.208
For taxable incomes
from Kshs. 197+1 but
under Kshs. 29317
Kshs. 2+S2 plus
Kshs. 191S on taxable
income of Kshs. 9S76
20
1.2S0
1.299
For taxable incomes
from Kshs. 29317but
under Kshs. 38893
Kshs. +367 plus
Kshs. 239+ on taxable
income of 9S76
2S
1.333
1.+0+
For taxable incomes
From Kshs. 38893 and
above
Kshs. 6761 plus tax
@ 30 on taxable
income over Kshs.
38892
30
1.+29
1.S27
44
APPENDX 4D APPENDX 4D APPENDX 4D APPENDX 4D
TABLE 2
{TAX FREE REMUNERATION)
TAX TABLE FOR ANNUAL INCOME YEAR - 2009
Taxable Income
Range {Annually)
{a)
Tax on Taxable Income
{b)
Marginal Tax
Rate
{c)
Factor
Without
Housing
{d)
Factor
With
Housing
{e)
For taxable income
Under Kshs. 121969
Kshs. 12192 tax on
Taxable income of
Kshs. 121968
10
1.111
1.130
For taxable income Kshs.
121969 but under Kshs.
236881
Kshs. 12192 plus Kshs.
17232 tax on taxable
income of Kshs. 11+912
1S
1.176
1.208
For taxable incomes from
Kshs. 226881 but under
Kshs. 3S1793
Kshs. 29+2+ plus
Kshs. 22980 tax on taxable
income of Kshs. 11+912
20
1.2S0
1.299
For taxable incomes from
Kshs. 3S1793 but under
Kshs. +6670S
Kshs. S2+0+ plus
Kshs. 28728 tax on taxable
income of Kshs. 11+912
2S
1.333
1.+0+
For taxable incomes from
Kshs. +6670S and above
Kshs. 81132 plus tax @
30 of taxable income
over Kshs. +6670+
30
1.+29
1.S27
45
ISO 9001:2000 CERTIFIED
APPENDX 5 APPENDX 5 APPENDX 5 APPENDX 5
P.10 EMPLOYERS PIN
P.A.Y.E - EMPLOYER'S CERTIFICATE
YEAR______________
To Senior Assistant Commissioner
Wef! forward herewith......Tax Deduction Cards (P9AfP9B) showing the total tax deducted
(as listed on P.10A) amounting to Kshs.........
This total tax has been paid as follows:-
MONTH PAYE
TAX
{KSHS.)
AUDIT TAX,
INTERESTJPENALTY
{KSHS.)
FRINGE
BENEFIT
TAX
{KSHS.)
DATE PAID {PER
RECEIVING BANK
STAMP)
JANUARY
FEBRUARY
NARCH
APR!L
NAY
JUNE
JULY
AUGUST
SEPTENBER
OCTOBER
NOvENBER
DECENBER
TOTAL TAX
KSHS.
NOTE:-
(1) Attach Photostat copies of ALL the Pay-In Credit Slips {P11s) for the year
(2) Complete this certificate in triplicate and send the top two copies with the enclosures to
your !ncome Tax Office not later than 2S
TH
FEBRUARY.
(3) Provide Statistical information required by Central Bureau of Statistics. (See overleaf)
Wef! certify that the particulars entered above are correct.
NAME OF EMPLOYER...............................
ADDRESS.....................................
SIGNATURE...................................
DATE.......................................
46
THE CENTRAL BUREAU OF STATISTICS
Please provide the statistical information indicated below detailing the number
of employees by Gender within each !ncome Bracket.
The numbers should include both employees who are liable to !ncome Tax
and those who are not liable to !ncome Tax.
NUMBER OF EMPLOYEES IN EACH INCOME BRACKET.
INCOME BRACKET UNDER 115,220 224,640 334,0S0 443,520 552,960
TO TO TO TO AND
{KSHS. PER ANNUM) 115,220 224,640 334,0S0 443,520 552,960 ABOVE TOTAL
MALE EMPLOYEES
FEMALE EMPLOYEES
TOTAL
SIGNED EMPLOYER.............
DATE....................
OFFICIAL USE.
INCOME TAX REFERENCE:....................
ECONOMIC SECTOR:......................
STATISTICAL CODING:.......................
P.10.
47
ISO 9001:2000 CERTIFIED
P.10A DOMESTIC TAXES DEPARTMENT APPENDX 5A APPENDX 5A APPENDX 5A APPENDX 5A
P.A.Y.E SUPPORTING LIST FOR END OF YEAR CERTIFICATE: YEAR .......
EMPLOYER'S PIN.
EMPLOYER'S NAME................................
EMPLOYEE'S
PIN
EMPLOYEE'S NAME TOTAL EMOLUMENTS
KSHS.
PAYE DEDUCTED
KSHS.
TOTAL
EMOLUMENTS
TOTAL PAYE TAX
TOTAL WCPS
*TAX ON LUMP SUMJAUDITJ INTERESTJ
PENALTY
*TOTAL TAX DEDUCTEDJTOTAL CJF TO NEXT
LIST
*DELETE AS APPROPR!ATE NOTE TO EMPLOYER: ATTACH TWO COP!ES OF TH!S L!ST TO END OF
YEAR CERT!F!CATE (P10)
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49
ISO 9001:2000 CERTIFIED
DOMESTIC TAXES DEPARTMENT APPENDX 5C APPENDX 5C APPENDX 5C APPENDX 5C
P10C EMPLOYERS PIN
PAYE - EMPLOYER'S CERTIFICATE
(GOvERNNENT N!N!STR!ES AND NAT!ONAL ASSENBLY)
YEAR.........
To Senior Assistant Commissioner
..................
Wef! forward herewith.......Tax Deduction Cards (P9AfP9B) showing the total tax deducted (as listed on P10A) amounting to
Kshs...............
This total tax has been paid as follows:-
MONTH P.A.Y.E TAX
KSHS.
PENSION FUND
CONTRIBUTIONS
DATE PAID {PER RECEIVING
BANK STAMP)
JANUARY
FEBRUARY
NARCH
APR!L
NAY
JUNE
JULY
AUGUST
SEPTENBER
OCTOBER
NOvENBER
DECENBER
TOTAL
TAXJPENALTIES
NOTE
(1) Attach Photostat copies of ALL the Pay-!n Credit Slips (P11s) for the year
(2) Complete the form in triplicate sending the top two copies with the enclosures to your Domestic Taxes Office not later
than 2S
TH
FEBRUARY.
(3) Provide statistical information required by Central Bureau of Statistics (See Appendix S).
Wef! certify that the particulars entered above are correct.
NAME OF EMPLOYER..................................
ADDRESS........................................
SIGNATURE......................................
DATE.................................................
50
ISO 9001:2000 CERTIFIED
DOMESTIC TAXES DEPARTMENT APPENDX 6 APPENDX 6 APPENDX 6 APPENDX 6
P.AY.EJFRINGE BENEFIT TAX CREDIT SLIP SERIAL NO ......
Pay Roll Month .........
EMPLOYER'S PIN
Employers Name .ToBank
Please pay the Central Bank of Kenya, for the credit of the Paymaster-General, PAYE account No. 05-010-0056
Kshs.. (In words) Kenya Shillings .
.
NATURE OF PAYMENT
1.
2.
NOTES/COINS 1. PAYE TAX
KSHS
2. PAYE
INTEREST/PENALTY
KSHS.
3. OTHERS
(WCPS. ETC)
KSHS
Bank Stamp &
Tellers Initials
Shs. 1000/=
Shs. 500/=
Shs. 200/=
Shs. 100/=
Shs.50/=
Shs. 20/=
Shs. 10/=
Shs. 5/=
OTHER COINS
CHEQUE NO.
TOTAL CREDITS
To Officer in Charge...Domestic Taxes Office
(A) PAYING-IN CERTIFICATE
We/I certify that the above represent:-
The full amount of tax which was required to be deducted for the month shown above and includes any amounts brought forward from
the previous months for which the cumulative total was less than 100/=.
(B) NIL CERFICATE
We/I certify that for the month shown above the amount of PAYE/FRINGE BENEFIT TAX required to be deducted was Nil, or less than shs. 100-
= which sum is being carried forward.
EMPLOYERS NAME.
POSTAL ADDRESSTELEPHONE.
NAME OF PAYING OFFICER...
SIGNATUREDATE..
NOTE TO ACCEPTING BANK
Original Domestic Taxes Department
Duplicate Remitting Bank
Triplicate To remain in book as employers receipt
ANALYSIS OF TOTAL CREDITS AND LIABLE EMPLOYEES
To be completed by Employer
TOTAL PAYE/INT/PEN./FRINGE BENEFIT TAX PAID
Kshs.
PAYE AUDIT TAX Kshs
TOTAL W C P S Kshs.
TOTAL CREDIT Kshs..
Liable employees are employees from whose monthly emoluments the total tax paid is deducted.
3
51
ISO 9001:2000 CERTIFIED
DOMESTIC TAXES DEPARTMENT
PAYE CREDIT SLIP PAYING-IN BOOK
INSTRUCTIONS TO EMPLOYERS AND PAYING OFFICERS
GENERAL
1. The total tax deducted must be paid into the employer's Bank promptly on or before the 9
th
day of
the month following the pay-roll month provided it amounts to at least Kshs. 100. One lodgement
should be made each month.
2. !f the total amount deducted is less than Kshs. 100, it must be carried forward to later months
until the total is Kshs. 100 or more and then paid into the Bank.
3. Each month the employer must either make a pay-in to the Bank or send a Nil" certificate to the
Tax Office promptly, on or before the 9
th
day of the month following. A waiver of the monthly
"Nil" Certificates, where appropriate, can be secured from the Domestic Taxes Office.
INSTRUCTIONS FOR PAYING-IN
+. The employer unless paying-in cash, should draw a cheque in favour of: The Paymaster General,
Kenya, and pay it into the Branch of the Bank on which it is drawn using this credit slip paying-in
book.
S. The credits slips are printed in triplicate. All three copies should be completed by the employer.
The Bank will then stamp on all three copies remove the first two copies and leave the third copy
in the book as the employer's receiptfacknowledgement.
6. !t is essential that the employer fully completes the slip including his !ncome Tax P!N and that he
signs the certificate. The Domestic Taxes Office to be entered on slips is the one in the area of
the employer's paying point.
INSTRUCTIONS FOR "NIL" CERTIFICATES
7. !n any month when, no tax has been deducted or the total tax is less than Kshs. 100, the "NIL"
Certificate on the original copy of the slips in this book must be completed by the employer and
sent to the Domestic Taxes Office in the area where the paying point is located. This must be
done promptly, before the 10
th
day of the month following the pay-roll month.
8. !t is essential that the employer fully completes the slip including his !ncome Tax P!N and he signs
the Certificate. The Tax Office to be entered on the slip is the one in the area of the paying point.
9. All P.A.Y.E Tax cheques must be drawn in favour of " The Paymaster General"
NOTE: A "Paying Point" is the place at which remuneration is paid.
APPENDX 6A APPENDX 6A APPENDX 6A APPENDX 6A
CARBONIZED
DO NOT USE
52
APPENDX 7 APPENDX 7 APPENDX 7 APPENDX 7
COMMISSIONER'S PRESCRIBED BENEFIT RATES 2009
A SERVICES Monthly Rates Annual Rates.
(Kshs) (Kshs.)
(i) Electricity - (communal or from a generator) 1S00 18000
(ii) Water - (communal or from a borehole) S00 6000
(iii) Provision of furniture (1 of cost to employer).
!f hired the cost of hire should be brought to charge
(iv) Telephone (Landline and Nobile Phones) 30 of bills
B AGRICULTURAL EMPLOYEES: REDUCED RATES OF BENEFITS
(i) Water 200 2+00
(ii) Electricity 900 10800
Note: The above rates {A + B) are effective from 12
th
June 2003.
C MOTOR CARS
(i) Saloon Hatch Backs and Estates
Up to 1200 cc. 3600 +3200
1201 to 1S00 cc. +200 S0+00
1S01 to 17S0 cc. S800 69600
17S1 to 2000 cc. 7200 86+00
2001 to 3000 cc. 8600 103200
Over 3000 cc. 1++00 172800
(ii) Pick-ups, Panel van Unconverted
Up to 17S0cc. 3600 +3200
Over 17S0 cc. +200 S0+00
(iii) Land RoversfCruisers 7200 86+00
Note: 1 Range Rovers and vehicles of similar nature are classified as saloons.
2 Car Benefit
Where an employee is provided with a motor vehicle by employer, the benefit should be taken as the higher of:
(a) Fixed monthly rate determined by the Commissioner as shown above and
(b) The prescribed rate of benefits. !n this case, the prescribed rate of benefit means:-
The proportion of the initial capital cost of the vehicle for each month as follows:-
1996....... 1 p.m.
1997....... 1.S p.m.
1998 et seq.... 2 p.m.
Where such vehicle is hired or leased from a third party, the cost of hiring or leasing the vehicle should be taken.
5
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ISO 9001:2000 CERTIFIED
APPENDX APPENDX APPENDX APPENDX
9 99 9
LIST OF P.A.Y.E FORMS USED BY EMPLOYERS
P7 EMPLOYERS GUIDE TO PAYE
(INCLUDES MONTHLY TAX TABLES)
P9A TAX DEDUCTION CARD (BENEFITS/OWNER
OCCUPIED INTEREST DEDUCTION/NORMAL CASES)
P9A (HOSP) TAX DEDUCTION CARDS (HOME OWNERSHIP
SAVINGS PLAN)
P9B TAX DEDUCTION CARD (TAX FREE
REMUNERATION)
P10 EMPLOYERS COVERING CERTIFICATE
FOR P.A.Y.E END OF YEAR RETURNS
P10A SUPPORTING LIST TO END OF YEAR
CERTIFICATE (P10)
P10B FRINGE BENEFIT TAX RETURN
P10C EMPLOYERS CERTIFICATE (WCPS CASES ONLY)
P11 CREDIT SLIP PAY IN BOOK
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