Implementation of the Unified Payroll Return (PAYE/NSSF)

The Kenya Revenue Authority (KRA) and the National Social Security Fund (NSSF) informs the public that a unified payroll return has been developed for joint declaration and payment of Pay As You Earn (PAYE) and NSSF deductions. This is one of the initiatives under the Government of Kenya Ease of Doing Business agenda.

The PAYE/NSSF unified payroll return is ready for implementation and will be piloted on select employers prior to full roll out. There is progress to further incorporate joint declaration of National Hospital Insurance Fund (NHIF) and payment of the National Industrial Training Authority (NITA) levy through the KRA iTax system. These collaborations are aimed at reducing employers’ compliance efforts and costs.

Following this notice, KRA and NSSF hereby informs all employers in Large and Medium Taxpayers category that they are required to file their April PAYE and NSSF returns through the unified payroll return available on the KRA iTax system. Support structures have been enhanced in both institutions to ensure that employers are optimally supported to comply with this reform initiative.

For further clarification and facilitation, please contact the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email


 Commissioner for Domestic Taxes - KRA                                                                     Managing Trustee


Implementation of the Unified Payroll Return (PAYE/NSSF)