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Check your P9 by matching each monthly entry to the corresponding payroll records, then adding the columns yourself. A matching annual total is useful, but it can hide an omitted month offset by a duplicated one.
The PAYE calculator helps investigate an ordinary monthly tax calculation. It does not verify tax credits or replace an employer-issued P9. Keep the salary breakdowns guide beside your records if gross, taxable and net pay are being confused.
Collect a complete set before comparing totals
Gather the P9 for the correct year, all available payslips, records of off-cycle payments and explanations of corrections. Check your name and KRA PIN, the employer identity and the employment months. If you worked for several employers, keep a separate reconciliation for each before combining the figures for filing.
KRA’s filing guidance says employment income from all employers belongs in one individual return. Do not discard a P9 merely because you left that employer early in the year. Nor should you insert twelve months of salary where you were employed for only part of the year.
Match like with like
The official KRA P9 template separates basic salary, non-cash benefits, housing value, deductions, chargeable pay, tax charged and reliefs. That means the bank deposit is not the number to compare with P9 gross pay. A taxable non-cash benefit can affect the tax record without adding cash to your account.
Create a worksheet with one row per month and columns for the P9 figure, supporting payroll figure, difference and explanation. Start with earnings, then allowable deductions, then tax and relief. Use the payslip reading guide to identify which entries are totals rather than extra deductions.
Use the differences to locate the problem
Suppose three payslips show PAYE of KES 8,000, KES 8,500 and KES 9,000. Their total is KES 25,500. If the corresponding P9 entries total KES 24,500, the KES 1,000 difference is a query to investigate, not proof of an automatic refund. Compare each month to find whether there is a transcription error, a correction or a payment not included in the documents.
Record rounding separately from unexplained differences. Do not change several figures merely to force the annual total to agree. For a reversed payment, request both the original and correcting record so the same income or tax is not counted twice.
Check reliefs and exceptional payments
Ask payroll to explain months with an unusual relief amount or deduction, using the evidence you supplied. Compare bonuses, arrears and terminal payments with their supporting schedules. Their tax allocation may require more explanation than a single bank-transfer date provides.
For a change of employer, use the changing-jobs reconciliation checklist. For a suspected calculation error, follow the wrong PAYE checklist rather than assuming every P9 mismatch has the same cause.
Resolve and retain the final version
Send payroll a short list of affected months and columns, attach the relevant evidence and request an explanation or corrected P9. Keep the original, corrected version and correspondence. Check any pre-populated filing figures against the resolved records; pre-population is not a reason to ignore a known mismatch.
KRA’s individual filing FAQs explain the employment-income return option where employer data is available and the route for amending an erroneous return. If the P9 is missing, request it and follow current official filing instructions. A self-created spreadsheet is a reconciliation aid, not an employer’s certification.
Sources and review date
Published and reviewed on 2 November 2026. Use the rules and official instructions applicable to the payroll period.