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  • PAYE

Understanding PAYE

PAYE stands for Pay-As-You-Earn. It is a withholding tax on taxable incomes of employees. Under this system, an employer is required by law to deduct income tax from an employee's taxable salary or wages.

 Employee means:

An employee means an individual who is a subject of an employment conducted by an employer. It includes a permanent employee, part time, manager, director and casual employees. Employees may be employed by one or more employers (Primary and Secondary Employment).

 

Employer means:

An employer means a person who conducts, has conducted or has prospect of conducting the employment of an individual.

Full time service director means:

 Means a person at a managerial position and is in full time service in a corporation.

Administration of PAYE

An employer is required to withhold income tax from salaries, wages and all other payments forming taxable income paid to an employee.

List of articles in category PAYE
Title
What should be included in determining the income from employment?
Benefits in kind
PAYE calculators for Mainland and Zanzibar
ITX 215.01.E PAYE- Statement and Payment of Tax Withheld
Secondary employment
Local staff working to High Commissions, Embassies and diplomatic missions
Specific rates applicable to certain categories of employees
What documents to be maintained by the employer?
How lump sum payments are treated?
How contributions made to approved retirement funds are treated?

Calculators and Tools

  • PAYE Mainland
  • PAYE Zanzibar
  • Calculator & Tool for Motor Vehicles

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