IMPLEMENTATION OF THE UNIFIED PAYROLL RETURN (PAYE/INDUSTRIAL TRAINING LEVY)

The Kenya Revenue Authority (KRA) and the National Industrial Training Authority
(NITA) would wish to inform the public that a unified payroll return (UPR) has been
developed for joint declaration and payment of Pay As You Earn (PAYE) and Industrial
Levy Training deductions.
This is one of the initiatives under the Government of Kenya Ease of ‘Doing Business
made easier’ agenda aimed at simplifying the process of paying NITA levy by making it a
one-off annual payment and reducing employer’s compliance efforts and costs.
The PAYE/NITA unified payroll return is ready for implementation and will be rolled
out to all employers starting with the payroll month of December 2020 which is due by
9th January 2021.
Industrial Training Levy deductions will be paid annually by the 9th of the subsequent
month following the end of the Employer’s accounting period/financial year at the rate
of sh600 per employee per annum.
Following this notice, KRA and NITA hereby informs all employers that they are
required to file their December 2020 PAYE and Industrial Training Levy returns
through the unified payroll return available on the KRA iTax system.
Support Structures have been put in place in both institutions to ensure that employers
are optimally supported to comply with this reform initiative and reduce their cost of
compliance with labour taxes and levies.
For further clarification and facilitation, please contact the KRA Contact Centre on
Tel: 020 4 999 999, 0711 099 999 or Email callcentre@kra.go.ke
OR
NITA Tel: +254-0-2695586/9, Email: directorgeneral@nita.go.ke
COMISSIONER FOR DOMESTIC TAXES – KRA DIRECTOR GENERAL – NITA