Implementation of the Unified Payroll Return

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

Following a recent public notice that communicated our intention to pilot the return with taxpayers within Large and Medium Taxpayers Offices (LTO and MTO) from May 2020, we regret to inform you that due to restrictions resulting from the COVID-19 pandemic, this engagement has been extended. Therefore the piloting of the unified payroll return on select employers will be conducted in the month of May 2020 following which timelines for the full roll out shall be communicated.

KRA and NSSF commits to accord necessary support to affected employers within the shortest timelines and ensure smooth transition in their return filing process. We continue to wish the public well as we work collectively to overcome this pandemic.

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 - NSSF


Implementation of the Unified Payroll Return