PAYE monthly return reconciliation
Reconcile the PAYE in your payroll with what you paid KRA each month, and see late payments and differences.
The PAYE in your payroll should match the PAYE you pay and declare to KRA. This workbook sets the two side by side month by month, shows any difference, records the due date and the date paid, counts the days late and flags months to check, so errors are found before KRA finds them.
Payroll officers, finance managers and accountants who file monthly PAYE returns, and anyone preparing for a KRA review of payroll tax.
What is included
- Payroll PAYE against PAYE paid
- Difference for each month
- Days late worked out from the due date
- Status of OK, paid late or check difference
- Chart of differences by month
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Screenshots
How to use it
- For each month, type the PAYE shown by your payroll.
- Type the amount you actually paid to KRA and the date you paid it.
- Enter the due date for that month's return.
- Read the difference, the days late and the status, and investigate any month that needs checking.
Templates are tools to help with your own records. They are not tax or legal advice. Check the figures against official sources before filing or paying.
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What the paye monthly return reconciliation does
The PAYE in your payroll should match the PAYE you pay and declare to KRA. This workbook sets the two side by side month by month, shows any difference, records the due date and the date paid, counts the days late and flags months to check, so errors are found before KRA finds them.
Who it is for
Payroll officers, finance managers and accountants who file monthly PAYE returns, and anyone preparing for a KRA review of payroll tax.
How to use the workbook
- For each month, type the PAYE shown by your payroll.
- Type the amount you actually paid to KRA and the date you paid it.
- Enter the due date for that month's return.
- Read the difference, the days late and the status, and investigate any month that needs checking.
- Save a copy under a new name for each month or year, so earlier records stay as they were.
What is inside
- Payroll PAYE against PAYE paid
- Difference for each month
- Days late worked out from the due date
- Status of OK, paid late or check difference
- Chart of differences by month
The workbook has these sheets: Instructions, Months, By month. The main table has the columns Month; PAYE per payroll; PAYE paid to KRA; Difference; Due date; Date paid; Days late; Status. 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
- PAYE is due by the 9th of the month after the pay month.
- Reconcile before you file, not after; a difference may be a payroll error.
- Keep the payment slips and the return acknowledgements with the workbook.
- Late payment attracts a penalty and interest, so act quickly on a late month.
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, Kra penalty 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
- Free calculator: KRA Late Filing Penalty and Interest Calculator
- Guide: Tax for Kenyans working remotely for foreign employers
- Guide: Per diem and staff meals exemptions raised: what employers should know
- Guide: Why imports get delayed at the port in Kenya, and how to avoid it
- Another template: Annual income tax estimator
- Another template: KRA filing and payment calendar
- Another template: Tax arrears and payment plan tracker
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