Title Taxable Employment Income
Description

  • Taxable employment income includes, all cash payments however described and the value of non-cash benefits (exceeding Ksh 5,000 per month).

  • Cash pay includes; wages, salary, sick pay, leave pay, fees, commissions, bonuses, service gratuity allowances, director’s fees, overtime, pension, entertainment and any other payments received in respect of employment.

  • Any excess mileage reimbursement to employee based on the rates that are higher than AA Kenya rates will be taxable on the Effective 1st July, 2023.

  • Club entrance and subscription fees shall be treated as taxable income to the extent that the expense has been allowed against the employer’s

  • Charged on both Residents and Non-Residents

  • Tax accounted for by Employers only.


 
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