Filing PAYE Returns on iTax: Employer Deadline and Checks

File and pay Kenyan employer PAYE by the 9th of the following month, reconcile payroll and keep filing and payment confirmations.

3 min readReviewed 21 October 2026

Generate your P9

Year-end tax certificate

Open generator →

An employer’s PAYE return and the PAYE payment are due by the 9th of the following month. The deadline is not the 20th. Filing the return and paying the liability are separate steps; completing one does not automatically complete the other.

Filing PAYE Returns on iTax: Employer Deadline and Checks illustration

Prepare the payroll records

Confirm employee PINs, cash earnings, taxable benefits, allowable deductions and tax reliefs. Reconcile taxable pay and PAYE across the payroll register. Review joiners, leavers, bonuses and any prior-period corrections. Obtain the documentation behind mortgage, insurance, pension and exemption claims before applying them.

Use the current official return process

  1. Open the official iTax service and sign in using the employer account.
  2. Select the PAYE return obligation and the correct monthly period.
  3. Use the current return template or filing workflow offered by KRA.
  4. Validate the figures and resolve errors before submission.
  5. Submit and retain the acknowledgement.
  6. Generate the appropriate payment reference, pay through a supported channel and confirm allocation.

KRA has updated the return process over time. Follow the current template and instructions rather than an article’s old screenshots or invented button names. A P9 is the employee tax record; it is not a replacement for the employer’s monthly PAYE return.

Check the deductions in the right order

Subtract qualifying deductions to arrive at taxable income; apply the progressive tax bands; then apply personal and other eligible reliefs. Do not subtract personal relief from gross pay as if it were a pension contribution. Check the return agrees with what payroll actually deducted.

Nil returns and other obligations

KRA requires a nil PAYE return where there is no PAYE to declare under an active obligation. Separately reconcile SHIF, NSSF, Housing Levy and other required employer payments. PAYE’s ninth-day deadline should not be confused with Housing Levy’s ninth working day.

Late filing and payment

KRA lists late filing at the higher of 25% of tax due and KES 10,000. Late payment attracts a 5% penalty and interest of 1% per month or part-month on unpaid tax. This is not daily 1% interest. If a notice is raised, reconcile the period and liability with KRA and check any applicable relief or amnesty conditions rather than assuming penalties disappear automatically.

Keep a complete trail

Save the payroll register, submitted return, acknowledgement, payment reference and payment confirmation. Review the tax ledger for unmatched amounts. If the submission was wrong, use the formal correction process and retain both versions so employees’ P9s and annual returns remain reconcilable.

For individual annual filing, use the tax-deadline guide; it is a different obligation.

Sources and review date

Reviewed on 21 October 2026. Use the rules for the period being calculated; historical payslips may use different limits.