Employment tax (PAYE)

PAYE is a tax on employment income. It includes all payments paid to an employee by his/her employer in cash or in kind in relation to the work performed. 

PAYE is declared and paid on a monthly basis. Alternatively, taxpayers (employers) with annual turnover below Frw 200,000,000 may choose to declare on a quarterly basis.
Please find more details related to PAYE on this page.