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When you are an employer and make available employment income to your employee, you must withhold, declare, and pay the PAYE tax to the Rwanda Revenue Authority within 15 days following the end of the month for which the tax was due.

An employer is personally responsible for keeping proper books of account to prove that the tax has been correctly withheld, paid, and accounted for.

Under circumstances, where the employer is not required to withhold and pay the tax, the employee is responsible for registering, declaring, accounting and paying the tax on his/her behalf.

In case of engaging a casual laborer for less than 30 days during a particular tax year, the employer shall withhold 15% of the taxable employment income of the casual laborer.

An employer who is not the first employer of an employee must withhold PAYE at the marginal top tax rate of 30%.

If you are an individual who receives employment income from more than one employer or who receives incidental employment income such as end of year bonus, you may file an annual declaration if you want to claim a tax refund.

If you are an employee who works for more than one employer, you are obliged to inform your employers specifying which one is your first employer. The employer is obliged to ask the employee and confirm that he/she is the first employer.

When you are an employer and make available employment income to your employee, you must withhold, declare, and pay the PAYE tax to the Rwanda Revenue Authority within 15 days following the end of the month for which the tax was due.

An employer is personally responsible for keeping proper books of account to prove that the tax has been correctly withheld, paid, and accounted for.

Under circumstances, where the employer is not required to withhold and pay the tax, the employee is responsible for registering, declaring, accounting and paying the tax on his/her behalf.

In case of engaging a casual laborer for less than 30 days during a particular tax year, the employer shall withhold 15% of the taxable employment income of the casual laborer.

An employer who is not the first employer of an employee must withhold PAYE at the marginal top tax rate of 30%.

If you are an individual who receives employment income from more than one employer or who receives incidental employment income such as end of year bonus, you may file an annual declaration if you want to claim a tax refund.

If you are an employee who works for more than one employer, you are obliged to inform your employers specifying which one is your first employer. The employer is obliged to ask the employee and confirm that he/she is the first employer.