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Who Should Register for Pay As You Earn?

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  • Post category:Blog on Tax
  • Post last modified:November 4, 2025
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Pay As You Earn is for anyone who pays any compensation to any person(s) for employment services must register for PAYE obligation.

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Who is a person?

  1. A person is a natural person or
  2. A legal person.

Employment services are offered in the:

  1. Domestic setups.
  2. Corporate setups.

After registration, the person will be required to:

  1. Deduct certain PAYE based on employee(s) compensation tax rates.
  2. Remit the tax deducted to the tax authority by the 9th day of the following month.

Note:

PAYE is only applicable to income compensations of more than kshs. 24,000 per month. This is the current amount, but it may be increased in the future.

taxkenya@gmail.com

Tax-crimes

Tax Crimes Quiz

This quiz is to test your understanding of actions the tax commissioner considers tax crimes. Having read the article, why not test your knowledge?

1 / 11

#1. When a taxpayer purposely does not file tax returns by the deadline, what is the action called?

2 / 11

#2. Failing to charge, collect, and remit taxes, on purpose is known as?

3 / 11

# 3. Making false statements to the tax commissioner is classified as?

4 / 11

# 4. VAT or income tax refunds based on false information are known as?

5 / 11

# 5. Leaving out some income in a tax year of income is called?

6 / 11

# 6. Keeping two sets of books, one official and one unofficial, is known as?

7 / 11

# 7. Assisting others in keeping fake tax records is called?

8 / 11

# 8. Participating in plans to stop tax collection is known as?

9 / 11

#9. Increasing expenses for purposes of lowering the tax payable by a taxpayer is referred to as?

10 / 11

# 10. Moving unreported income from one country to a tax haven is referred to as?

11 / 11

# 11. Setting up tax losses that can be carried over indefinitely is called?

Your score is

The average score is 44%