The Simplified PAYE Excel can be used in place of the old PAYE return file, which was more detailed and had multiple sheets.
The new simplified version is summarized but still captures all the essential information that the old one did.
How can you use it and access it? And What are the main sections in the new file?
- You can access the Simplified PAYE Excel template from the Kenya Revenue Authority (KRA) website, under the publications section.
- Download both the Simplified PAYE Excel file and the CSV guidance file, which will guide on the correct structure and details to upload into the Excel template.
How it Looks
There are three main sections:
- Basic Information – captures employer KRA PIN, obligation type, return period, and filing dates.
If your organization has gratuity, fringe benefits, or bonuses, you indicate this by ticking “Yes” in this section.
- Employee Details – where you enter each employee’s PIN, ID, name, and payroll information.
- Tax Due – this section auto-calculates PAYE amounts due after you input earnings and deductions.
Together, these three sections cover everything previously spread across many sheets in the old Excel.
After capturing all the information on the CSV, import the CSV to the excel sheet, validate and submit the same way as the old sheet and make the payments.
What are the benefits of this new system?
- The old PAYE Excel had over 10 sections to fill — it was long and repetitive.
- The Simplified Excel now has only 3 sections, yet it fits all the information you need.
- It’s shorter , easier to use and time saving.
Tips for employers
- Adopt the new system early and train your teams.
- The Simplified PAYE Excel is faster, shorter and easy to use.
- And remember — always file and pay by the 9th of every month to avoid penalties and interests.
If you are unable to manage compliance on your own, it is always good to speak to an expert. Get in touch, and we will be able to help you.
Disclaimer: Any advice in this publication is limited to the conclusions specifically set forth herein and is based on the completeness and accuracy of the stated facts, assumptions and/or representations included. In rendering our advice, we may consider legal authorities that are subject to change, retroactively and/or prospectively, and any such changes could affect the validity of our advice. We will not update our advice for subsequent changes or modifications to the law and regulations, or to the judicial and administrative interpretations thereof.
