Employer PAYE guide
PAYE filing and payment deadline in Kenya
Kenyan employers must file the monthly PAYE return and pay the PAYE deducted from employees on or before the 9th day of the following month.
Last reviewed: 7 October 2026
The short answer
PAYE for a payroll month is due to KRA by the 9th of the next month. The filing deadline and payment deadline are the same. For example, PAYE deducted from January salaries is filed and paid by 9 February. The Tax Procedures Act says the specified due date remains unchanged where a tax return is submitted electronically or tax is paid electronically. For PAYE filed through iTax, plan around the 9th even when it falls on a weekend or public holiday.
What employers need to do each month
- Finalise gross pay, taxable benefits and allowable deductions for every employee.
- Calculate PAYE using the applicable individual income-tax bands, deductions and reliefs.
- Reconcile the PAYE return to the payroll register before filing.
- File the monthly PAYE return through KRA iTax.
- Generate the payment slip and pay the full amount by the same deadline.
- Save the return acknowledgement, payment evidence and payroll reports together for your records.
Start the reconciliation early enough to correct employee PINs or payroll differences before the deadline. You can use the free Kenya PAYE calculator to check individual calculations, or the payroll calculator when reviewing total employment costs.
Worked deadline examples
| Payroll month | Normal PAYE deadline | Action |
|---|---|---|
| January | 9 February | File and pay by that date |
| June | 9 July | File and pay by that date |
| December | 9 January | File and pay by that date |
Because PAYE returns are submitted electronically through iTax, do not assume a weekend or public holiday automatically moves the deadline to the next working day. Plan to complete filing and electronic payment by the statutory 9th.
What happens if PAYE is late?
KRA lists the late-filing penalty for PAYE as 25% of the tax due or KSh 10,000, whichever is higher. Late payment attracts a penalty of 5% of the tax due plus interest of 1% per month or part of a month on the unpaid amount. These amounts can become significant quickly, so filing without arranging payment does not remove the late-payment exposure.
Illustrative example
If an employer has KSh 100,000 of PAYE due and pays late, the 5% late-payment penalty alone would be KSh 5,000. Interest may also apply. This example is only to show the arithmetic; KRA determines the actual liability and dates in each case.
What if no PAYE was deducted?
An employer with an active PAYE obligation should not assume that having no tax to remit removes the filing requirement. KRA guidance states that businesses without PAYE to remit should file a NIL return through iTax. Confirm that the return reflects the actual payroll position and keep the acknowledgement.
A simple PAYE deadline control
Set an internal close date several working days before the legal deadline. Assign one person to prepare the return and another to review the employee count, taxable pay and total PAYE against the payroll register. Treat successful filing and successful payment as two separate checks, and retain proof of both.
For the calculations behind the return, see our guides and tools for gross-to-net salary, NSSF, SHIF/SHA and the Affordable Housing Levy.
Official sources
We reviewed the following official sources on 7 October 2026:
- Kenya Revenue Authority: Pay As You Earn (PAYE)
- Kenya Revenue Authority: Offences and Penalties
- Kenya Law: Tax Procedures Act (Cap. 469B)
This guide is general information, not tax or legal advice. Check your iTax account and current KRA guidance for your specific filing.