Pay As You Earn (PAYE) is the mandatory tax levied on all employees’ income. In Kenya, the government manages the PAYE tax through the Kenya Revenue Authority (KRA), which collects the statutory contributions from the employer, before salary and wages are paid to the employee.

It is the employer’s statutory duty to deduct PAYE from the pay of his employees.

The normal PAYE year runs from 1st January to 31st December, it is filed and remitted monthly by the employer.

Read more on  Pay As You Earn FAQ