Monthly PAYE returns
The employer must make three monthly data submissions to the KRA as appropriate. These three returns are:
| Employer filing | Details |
| Form P10 | Employer summary of total PAYE remittance for the month, showing the payment date |
| Form P10A | The tax deducted from each employee (details taken from Form P9, see below) |
| Form P10B | Where required, a fringe benefits tax return |
All forms can be downloaded from KRA publications under 'iTax Downloads' or the form section of the iTax portal (1.2).
The monthly return is submitted online via the KRA iTax facility (1.2). The employer must send a nil return for any month when no employee is paid.
The deadline for employer payment of the PAYE deducted from employee salaries is day nine of the month following salary payment. Failure to make the full payment on time attracts penalties (8.1).
Paying amounts due
Payments can be made
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Web page updated on 17 Mar 2025 15:05