In Kenya’s tax ecosystem, P9 and P10 are key forms used for reporting income and statutory deductions—each serving a distinct purpose. Understanding the difference is crucial for both employees and employers to stay compliant with KRA regulations.
P9 Form: Employee Certificate of Pay and Tax
The P9 form is issued annually by employers to their employees. It provides a comprehensive summary of each employee's earnings, tax deductions, and reliefs for the year. This form is essential for filing individual income tax returns on the KRA iTax platform.
Key Features of the P9 Form:
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Issued once per year (per employee)
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Includes employee details: Name, PIN, Employer's PIN
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Breaks down gross salary, allowances, benefits, and reliefs
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Shows PAYE, NSSF, NHIF/SHIF, and housing levy (if applicable)
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Indicates the amount of tax paid on behalf of the employee
The P9 form is the main document employees use to file their annual tax return between January and June.
P10 Form: Monthly PAYE Return
The P10 form is a monthly summary submitted by employers to KRA. It consolidates payroll data for all employees and shows total deductions (such as PAYE and AHL) that the employer has remitted to the tax authority.
Key Features of the P10 Form:
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Filed monthly by employers
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Contains Sheet A (employer info), Sheet B (employee details), Sheet M (housing levy), and Sheet N (summary)
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Captures PIN, gross salary, and PAYE per employee
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Used to report and remit PAYE and other statutory deductions
This form is uploaded to the iTax portal and forms the basis for monthly PAYE compliance.
Summary: P9 vs P10
| Feature | P9 Form | P10 Form |
|---|---|---|
| Purpose | Annual employee tax certificate | Monthly employer PAYE return |
| Frequency | Once a year | Every month |
| Submitted by | Employer (to employee) | Employer (to KRA) |
| Used by | Employee for income tax filing | KRA for tax compliance tracking |
| Content | Salary, reliefs, deductions | Consolidated payroll and PAYE data |
Why This Matters
For employees, the P9 is critical for filing your tax return and claiming tax reliefs.
For employers, both forms are essential for statutory compliance and accurate payroll reporting.
Missing or inaccurate P9 or P10 data can result in:
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Tax filing delays
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Penalties from KRA
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Payroll audits
Ensure Compliance with FaidiHR
At FaidiHR, we help you automate payroll, generate accurate P9 and P10 reports, and stay compliant with every statutory requirement.
Call: +254 702 339 699
Email: sales@faidihr.com
Whether you manage payroll for 5 or 5,000 employees, FaidiHR streamlines the entire process—accurately, securely, and on time.
Final Thoughts
While the P9 and P10 forms might seem similar, their functions are entirely different. The P9 serves the employee for annual tax returns. The P10 helps employers report monthly deductions and stay on the right side of tax law. Understanding and managing both correctly is essential for smooth payroll operations in Kenya.
Need help setting up or automating your payroll compliance? Get in touch with us today.