PAYE and NITA Unified Payroll Return

PAYE and NITA Unified Payroll Return

PAYE and NITA unified payroll return have been developed. Both authorities are informing the public that a unified payroll return (UPR) has been released. The main purpose is for a joint report and payment of Pay As You Earn (PAYE) and NITA deductions.

Introduction to PAYE and NITA unified payroll return

This is one of the drives under the Government of Kenya Ease of ‘Doing Business made easier’ agenda. This is aiming at simplifying the process of paying NITA levy. Mainly, by making it a one-off annual payment and reducing employer’s agreement efforts and costs.

The PAYE and NITA unified payroll return is ready for application and currently rolling out to all employers. This is affecting the payroll month of December 2020 which is due by 9th January 2021.

Payment of the unified payroll return

Paying Industrial Training Levy deductions will be annually by the 9th of the coming month. This is following the end of the Employer’s accounting period/financial year at the rate of Ksh 600 per employee per year.

Following this notice, KRA and NITA is hereby informing all employers requiring to file their December 2020 PAYE and Industrial Training Levy returns through the unified payroll return available on the KRA iTax system.

The full ruling as published by NITA can be accessed here for further review.

Reminder on April 2020 PAYE and NSSF unified payroll return

This follows a previous application by the government on the PAYE and NSSF unified payroll return. Which has been ready for  piloting. This is happening on select employers prior to full roll out.

Following this notice, KRA and NSSF is hereby informing all employers in Large and Medium Taxpayers category. That they are required to file their PAYE and NSSF returns from April 2020 through the unified payroll return available on the KRA iTax system.

Support structures are bettering both institutions. This is ensuring that employers comply best with this refined application.

Get ahead and read more, NOW! on How to file returns using P9 form and if Statutory deductions such as PAYE, NSSF and NHIF offer any benefit?