PAYE employee schedule (up to 300 staff)

What the paye employee schedule (up to 300 staff) does

A PAYE return needs a line for every employee. Enter each employee's PIN, gross pay, benefits and deductions, and the schedule works out taxable pay, tax before relief, personal relief and PAYE for each person, with totals ready to compare with your payroll and with what you declare.

Who it is for

Payroll officers and accountants of larger employers who prepare and check the monthly PAYE return.

How to use the workbook

1. Check the personal relief and the PAYE bands on the Rates sheet.
2. List each employee with their PIN, gross pay and benefits.
3. Enter the NSSF, SHIF and Housing Levy deducted before tax.
4. Compare the PAYE total with your payroll and the return.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Room for 300 employees
• Taxable pay and PAYE for each person
• Personal relief applied
• Totals for the return
• Uses the monthly PAYE bands you set

The workbook has these sheets: Instructions, Schedule, Rates. The main table has the columns Employee; KRA PIN; Gross pay; Taxable benefits; NSSF; SHIF; Housing Levy; Taxable pay. Yellow cells are for you to fill in and grey cells calculate by themselves, so leave the grey cells alone. The example rows show how it works; type over them with your own entries.

Tips for getting it right

• Take the figures from your payroll for the same month.
• Check the total against the PAYE you paid.
• Use the PIN exactly as on the employee's certificate.
• Keep the schedule with the return acknowledgement.

Why keep this record

Most tax trouble comes from late or missing records rather than from the tax itself. When the figures are collected as they happen, preparing a return becomes a matter of copying totals, not of searching for receipts. A workbook that follows the same layout as the return also makes it easier to spot a number that looks wrong before KRA does, and to explain it if asked.

Questions people ask

Do I need to know Excel formulas? No. Type into the yellow cells and the rest is worked out for you. The formulas are visible if you want to see how a figure is reached.

Can I add rows or change the layout? You can add your own columns to the right and your own notes. If you insert rows inside a table, copy the grey formula cells down so the new rows calculate too.

Will it work on my phone or in Google Sheets? Yes for viewing and typing, but dropdown lists and the charts look best in desktop Excel or LibreOffice.

Keeping it safe and up to date

Tax figures change with each Finance Act, so check the Rates sheet against KRA's current guidance before you file. Keep the supporting documents with the workbook, and keep each year's copy for at least five years in case KRA asks for proof.

Read the KRA filing calendar for small businesses for the wider picture. Free calculators that go with it: Paye calculator. See more tax templates or ask us for a custom one.

The workbook works in Microsoft Excel, LibreOffice and Google Sheets. It is a tool to help you work out and record figures, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.

Related guides, calculators and templates

• Free calculator: PAYE Calculator
• Guide: How to prepare for a performance review and a salary talk
• Guide: Caretakers and property managers: roles, pay and oversight
• Guide: How KRA uses data matching and what it means for you
• Another template: Annual income tax estimator
• Another template: PAYE monthly return reconciliation
• Another template: Capital allowances schedule by class

Need something different? Request a custom template, browse all guides or see every Excel template.