P9, P10 and P10A Forms in Kenya: The Complete Payroll Reporting Guide

P9 — individual employee tax deduction card

The P9 is the annual tax deduction card issued to each employee. It summarises gross pay, PAYE deducted and other statutory details for the tax year. Employers must issue P9 forms to employees by 15 January following the year of income so they can file their personal returns.

P10 — monthly PAYE return

The P10 is the monthly PAYE (income tax) return that declares the PAYE deducted from employees for that month. Under iTax, the monthly PAYE return is filed on the KRA portal and is generally due by the 9th of the following month, alongside payment of the tax deducted.

P10A — annual employer PAYE return

The P10A is the annual reconciliation return that summarises all PAYE deductions and payments made during the tax year. It is filed once a year and is typically due by 30 April following the close of the tax year. Failing to file the P10A on time attracts penalties, so accurate year-round records are essential.

Why accuracy matters

• ✓Late or inaccurate filings attract penalties and interest from KRA.
• ✓Employees rely on accurate P9 forms to file their own returns.
• ✓Reconciliation mismatches between P10 monthly filings and the P10A are a common audit trigger.

saloPoint generates all three reports

saloPoint prepares P9, P10 and P10A reports automatically from your payroll records, in formats ready for KRA filing. That means no manual collation at year-end and no reconciliation surprises — just compliant payroll reporting.