Payroll Statutories & Accounting

What You’ll Learn
✅ PAYE theory: taxable emoluments, tax‑free & prescribed benefits, non‑cash benefits, deductions, reliefs

✅ Primary vs secondary employees, resident vs non‑resident, employee vs independent contractor

✅ Case laws, tax planning for PAYE, deadlines, penalties & interest

✅ Live iTax demo – PAYE, Housing Levy, NSSF, SHIF, HELB, NITA

✅ Accounting for salaries – journal entries (accrual, payment, statutory deductions, employer contributions)

✅ Payroll control accounts & reconciliation

✅ P9 form preparation