KRA Reminds Employers of October 9 PAYE Filing and Payment Deadline

Update — October 9, 2026: KRA’s PAYE guidance requires the monthly return and payment by the ninth day of the following month. For this filing, the deadline is Friday, October 9. Employers who have not completed it should act through iTax and keep the submission and payment references.

The reminder is particularly important for employers that have experienced difficulties accessing some online tax services. Filing early can give businesses time to resolve technical problems before the statutory deadline.

What employers need to do

PAYE is deducted from employees’ taxable employment income by employers and remitted to the Kenya Revenue Authority. Employers are also responsible for filing the corresponding monthly return.

The October 9 deadline applies to the current monthly PAYE obligation. Employers should complete both filing and payment by today’s deadline and retain the iTax acknowledgement and payment reference. Businesses should therefore ensure that payroll records, deductions and payments have been checked before the return is submitted.

KRA urges employers not to wait until the deadline

Tax-filing systems can experience increased traffic as a deadline approaches because many businesses submit their returns during the final hours. Starting early gives an employer more time to identify errors, correct payroll information and confirm that payment has been processed.

Employers that wait until the last day may have less time to respond if they encounter login problems, payment delays or other technical issues.

Businesses should check payroll information

Before filing, employers should reconcile their payroll information and ensure that the figures in the return match their employment records.

This includes checking employee details, taxable income, applicable deductions and the amount of PAYE due. Accurate records can make it easier to respond to a future tax query and reduce the risk of discrepancies.

Employers should also keep evidence of successful filing and payment for their records.

PAYE is separate from tax-amnesty payments

The October PAYE deadline should not be confused with Kenya’s 2026 tax-amnesty arrangements. The tax-amnesty programme concerns qualifying historical tax liabilities and has a separate deadline for settling eligible principal tax.

A business that is making payments under an approved tax-amnesty arrangement must still meet its normal monthly tax obligations, including current PAYE requirements.

What happens if an employer misses the deadline?

Late filing or late payment can result in penalties and interest under the applicable tax rules. The cost can therefore be higher than simply completing the return on time.

Employers should not assume that an application for tax relief on an older liability automatically covers a current PAYE obligation. Each tax obligation should be treated according to the rules that apply to it.

A practical checklist for employers

• Confirm the payroll period covered by the return.
• Reconcile salary records and PAYE deductions.
• Check employee tax information before submission.
• Submit the PAYE return through the authorised KRA channel.
• Complete payment and confirm the transaction status.
• Save copies of the submitted return and payment evidence.
• Do not wait until the final hours if the online system is busy.

What employees should know

Employees normally do not file their employer’s PAYE return themselves. However, workers can check their payslips and employment records to make sure deductions are being handled correctly.

If an employee notices a significant discrepancy between the PAYE shown on a payslip and the information available through official tax records, the issue can be raised with the employer’s payroll or human-resources team.

PAYE remains part of employers’ monthly tax obligations

For businesses, PAYE is one part of a broader set of statutory obligations. Timely filing helps maintain accurate tax records and reduces the administrative pressure that comes with dealing with several overdue obligations at once.

The current reminder also highlights the importance of having reliable payroll processes. Businesses can reduce deadline risk by preparing returns before the final day and keeping documentation organised throughout the month.

October 9 is the key date

Employers have until Friday, October 9, 2026, to complete the current PAYE filing and payment obligation. Employers who missed the deadline should file and pay as soon as possible, then contact KRA through its official support channels if a technical problem prevented timely compliance.

Where a technical problem prevents filing or payment, employers should use official KRA support channels and keep records showing the steps they took to resolve the issue.

Sources and verification

Daily Report KE independently prepared this compliance guide from Kenya Revenue Authority tax information and the authority’s October 5, 2026 reminder to employers. For official tax services and current notices, employers should use the KRA: PAYE filing, payment and due date. No competing news website was quoted as a source.