Employer's guide to pay as you earn in kenya revised edition - 2006

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APPENDIX 7A TABLE 1 INDIVIDUAL RATES OF TAX/RELIEFS: YEARS 2004 – <strong>2006</strong> 2004 2005 <strong>2006</strong> MONTHLY TAXABLE PAY KSHS. ANNUAL TAXABLE PAY KSHS. RATES OF TAX % IN EACH KSHS.% MONTHLY TAXABLE PAY KSHS. ANNUAL TAXABLE PAY KSHS. RATES OF TAX % IN EACH KSHS.% MONTHLY TAXABLE PAY KSHS. ANNUAL TAXABLE PAY KSHS. RATES OF TAX % IN EACH KSHS.% 1-9680 1-116160 10% 1-10164 1-121968 10% 1-10164 1-121968 10% 9120 109440 15% 9576 114912 15% 9576 114912 15% 9120 109440 20% 9576 114912 20% 9576 114912 20% 9120 109440 25% 9576 114912 25% 9576 114912 25% EXCESS EXCESS 30% EXCESS EXCESS 30% EXCESS EXCESS 30% OVER OVER OVER OVER OVER OVER KSHS. 37,040 KSHS. 444,480 KSHS. 38,892 KSHS.466,704 KSHS. 38,892 KSHS.466,704 PERSONAL RELIEF: SHS. 1056 PER MONTH (SHS. 12672 PER ANNUM) PERSONAL RELIEF: SHS. 1162 PER MONTH (SHS. 13944 PER ANNUM) PERSONAL RELIEF: SHS. 1162 PER MONTH (SHS. 13944 PER ANNUM)
APPENDIX 7A TABLE 2 INDIVIDUAL RATES OF TAX/RELIEF’S: YEARS 2001 – 2003 2001 2002 2003 MONTHLY TAXABLE PAY KSHS ANNUAL TAXABLE PAY K£ RATES OF TAX IN EVERY KSHS 20/= MONTHLY TAXABLE PAY KSHS ANNUAL TAXABLE PAY KSHS RATES OF TAX IN % PER KSHS. MONTHLY TAXABLE PAY KSHS. ANNUAL TAXABLE PAY KSHS. RATE OF TAX IN % PER KSHS. 1-456 5472 2.00 10% 1-9680 1 – 116160 10% 1-9680 1-116160 10% 456 5472 3.00 15% 9120 109440 15% 9120 109440 15% 456 5472 4.00 20% 9120 109440 20% 9120 109440 20% 456 5472 5.00 25% 9120 109440 25% 9120 109440 25% EXCESS OVER K£1824 EXCESS OVER K£21888 6.00 30% EXCESS OVER KSHS. 37,040 EXCESS OVER KSHS. 444,480 30% EXCESS OVER KSHS. 37,040 EXCESS OVER KSHS. 444,480 30% PERSONAL RELIEF: SHS. 960 PER MONTH (SHS. 11,520 PER ANNUM) PERSONAL RELIEF: SHS. 1056 PER MONTH (SHS. 12672 PER ANNUM) PERSONAL RELIEF: SHS. 1056 PER MONTH (SHS. 12672 PER ANNUM)
Page 1 and 2: DOMESTIC TAXES DEPARTMENT EMPLOYER'
Page 3 and 4: DEAR EMPLOYER I wish to appreciate
Page 5 and 6: EMPLOYER’S GUIDE TO “PAY AS YOU
Page 7 and 8: 5. PENSIONERS …………………
Page 9 and 10: 5. DEFINITIONS OF TERMS USED (a) Em
Page 11 and 12: (i) Low Interest Rate Benefit Emplo
Page 13 and 14: d) Any other Employee The taxable v
Page 15 and 16: - Contributions to Individual Retir
Page 17 and 18: provided that;- - no relief shall b
Page 19 and 20: The procedure on how tax should be
Page 21 and 22: B:- Employers are required to submi
Page 23 and 24: PART II WHAT THE EMPLOYER SHOULD DO
Page 25 and 26: PART IV REMITTANCE OF TAX 1. HOW TO
Page 27 and 28: 3. OBJECTION BY EMPLOYEES If an emp
Page 29 and 30: PART VII SPECIAL CASES 1. ARRIVAL,
Page 31 and 32: 7. RECONCILIATION OF RETURNS For th
Page 33 and 34: APPENDIX 2B HOW TO FILL IN THE TAX
Page 35 and 36: APPENDIX 4A TABLE I HOW TO FILL IN
Page 37 and 38: APPENDIX 4C TABLE 1 (TAX FREE REMUN
Page 39: APPENDIX 7 COMMISSIONER’S PRESCRI
Page 43: APPENDIX 7C FRINGE BENEFIT TAX MARK

Employer's guide to pay as you earn in kenya revised edition - 2006

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