Changing Jobs in Kenya: PAYE, P9s and Overlapping Pay

Keep PAYE records accurate when changing jobs, reconcile both P9s and avoid duplicate relief during overlapping employment.

3 min readReviewed 21 October 2026

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Changing employers does not reset your annual income-tax history. Each payroll accounts for the employment income it pays; your annual reconciliation must reflect the relevant income and tax from both jobs.

Changing Jobs in Kenya: PAYE, P9s and Overlapping Pay illustration

Before you leave

Keep your final payslip, employment dates, details of any bonus or terminal payment, and the P9 for that employer when available. Ask payroll to explain notice pay, unused leave, gratuity and any adjustments separately. A single “final settlement” line can conceal different tax treatments.

Give the new payroll accurate information

Supply the correct KRA PIN and the documents supporting relevant deductions and reliefs. Check bank details, pension membership and any HELB instruction too. Do not assume a policy certificate or disability exemption held by the old employer has automatically reached the new one.

When two employers pay in the same month

An overlapping month can lead to duplicated personal relief or deductions based on two separate sets of bands. Tell payroll about the overlap and ask how it will be handled. You are not entitled to two personal-relief allowances for the same period just because two employers pay you.

A gap between jobs

A gap can change the annual tax position, but it does not guarantee a refund. Other income, terminal dues and relief allocation affect the outcome. Reconcile the whole calendar year using actual figures, rather than annualising only the new salary.

The annual reconciliation

  1. Collect the P9 from each employer and check your PIN.
  2. Match the employment periods and income to payslips.
  3. Identify duplicated or omitted reliefs and contributions.
  4. Check taxable benefits and terminal payments.
  5. Reconcile tax withheld with the annual return and correct discrepancies.

The employer’s monthly PAYE return is different from your individual annual return. See current filing deadlines for the change taking effect from January 2027.

If the numbers do not match

Ask the relevant payroll team for a written calculation and corrected supporting records. Retain both the original and corrected documents. Where an employer has deducted tax but the credit does not appear as expected, raise the evidence with KRA rather than simply paying it again or omitting the income.

Read how terminal dues are treated and how to investigate incorrect PAYE for the next steps.

Sources and review date

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