Seeing PAYE deducted from your payslip does not prove it reached KRA. Some employers deduct tax and fail to pay it, and the employee only finds out when they try to file a return, apply for a tax compliance certificate or take a loan. Checking early protects you.

Who is responsible

The law makes the employer responsible for deducting PAYE and paying it to KRA by the 9th of the following month. If the employer deducts and does not pay, the employer owes the tax and the penalties, not you. But the missing payment can still cause you problems, because your iTax account will not show the tax credit.

How to check that PAYE is being paid

  1. Check your KRA PIN is on your payslip and is correct. PAYE is credited to the PIN the employer files with.
  2. Log in to iTax and look at your pre-populated annual return or your account ledger. Income from the employer and the PAYE paid should appear. Our guide to how to register on iTax helps if you have not set up an account.
  3. Compare with your P9. Your employer should give you a P9 by the end of February. The figures should match your payslips and what is on iTax. See filing your employment return with a P9.
  4. Check NSSF and SHIF on their own portals or by asking each body for a statement. Missing remittances are common for these as well.

What to do if something is missing

  • Ask your employer in writing. Send a polite email asking for proof of payment and the PAYE return for the months in question. Keep a copy.
  • Speak to HR or the accountant; it may be an error with the PIN or a late filing.
  • Report to KRA. KRA has a process for taxpayers to report employers who fail to remit. Use the KRA contact channels and attach your payslips.
  • Report NSSF and SHIF non-payment to the relevant body.

Protecting yourself while it is sorted out

You may need your tax record for a tax compliance certificate, a loan or a tender; see getting a tax compliance certificate. Keep your payslips, your bank statements showing the net salary, your contract and any messages about the issue. The tax records checklist and document log is a good way to keep them together.

What to check on your payslip

Make sure the deductions look right, so that you are not caught out by a mistake that looks like non-payment. Test your PAYE in the PAYE calculator and read how to spot mistakes on your payslip. The annual return estimator shows whether you owe tax or are due a refund once your P9 is correct.

For employers

Late or missed remittances create penalties and interest for the business, and they harm employees. The statutory remittance tracker lists every payroll deduction with its due date and the date you paid, and the KRA penalties and interest guide explains what delay costs. Our payroll routine for small businesses shows how to make payment part of every month.

If you are an employee at risk

If your employer has been late before, keep a close eye on your account and raise the issue early. You cannot be forced to pay tax that your employer deducted but did not remit, but you do need the evidence of the deduction.

Procedures change. Follow KRA's current instructions on how to report non-compliance.