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Home :: Types of Taxes :: Pay As You Earn (PAYE)​
 

Pay As You Earn Tax

In terms of Sectio​n 114 of the Inland Revenue Act No. 10 of 2006, Employers are required to deduct Income Tax on Employment Income of employees at the time of payment of remuneration.

For this purpose the Commissioner General of Inland Revenue specifies Tax Tables which are to be used in making such tax deductions. Since the Tax is paid at the time of earning the remuneration, This System is called Pay-As-You-Earn System (PAYE) ​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​


Payment of Tax

Every employer has obligation to deduct PAYE Tax from the Employee as per PAYE tax tables and the total deducted amount should remit to the department on or before 15th of the following month.

Furnishing PAYE Returns

Due date : Return of PAYE Tax (PAYE) for a relevant Assessment Year, should be furnished on or before 30th day of the month of April, of the following Assessment Year.

Submit to : Central Document Management Unit (CDMU), 7th Floor (North Wing) of Inland Revenue building​​​​​​​​​ ​​​​

Downloads

PAYE Tax Tables

PAYE Tax Table 2015/2016 ​​​​​

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Annual Declaration of Employer - PAYE

Annual Declaration of Employer 2016/2017 (Asmt_PAYE_001_E)
Last updated: 04-04-2017