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Pay Employment tax ( PAYE)
PAYE is declared and paid on a monthly basis. Alternatively, taxpayers with annual turnover below Frw 200,000,000 may choose to declare on a quarterly basis. Whether monthly or quarterly, the PAYE declaration must be submitted and paid by the 15th of the month following the end of the tax period.
- The quarters for taxpayers declaring PAYE on a quarterly basis concern the
tax period between: - March 1st to May 31st must be declared and paid by 15th June
- June 1st to August 31st must be declared and paid by 15th September
- September 1st to November 30th must be declared and paid by 15th December
- December 1st to February 28th (or 29th if a leap year), must be declared and paid by 15th March.
However, it is important to note that even if PAYE is declared quarterly, RSSB contributions must still be declared on a monthly basis.
There are two main details needed when paying employment taxes. The first detail needed is the ‘RRA Reference Number’ (doc Id) of the declaration that has been submitted.
The second detail needed is the amount of tax due to be paid. Note that the amount due may also include any penalties and fines referring to that declaration.
Both these details are in the ‘Acknowledgement Receipts’ generated after submitting all tax declarations.
RRA encourages taxpayer to pay taxes and fees electronically through E-banking or Mobile payment).