Last verified: 16 October 2026. Payroll rules change; confirm current rates with the authority before filing, or let your OurPay specialist do it.
Monthly due dates at a glance
| Country | PAYE | Social security | Other levies |
|---|---|---|---|
| Kenya | 9th of the following month (KRA iTax, P10) | NSSF by the 9th | SHIF by the 9th; Housing Levy by the 9th |
| Uganda | 15th of the following month (URA) | NSSF by the 15th | Local Service Tax per your local government's schedule |
| Tanzania | 7th of the following month (TRA) | NSSF by the end of the following month | SDL by the 7th; WCF by the last working day of the following month |
| Rwanda | 15th of the following month (RRA) | RSSB by the 15th, declared with PAYE | CBHI as set by your district |
When a date falls on a weekend or public holiday, check whether the authority moves it. Do not assume.
Kenya
Four payments share one date: PAYE, NSSF, SHIF and the Housing Levy, all by the 9th. A February payroll is due by 9 March. Reported late-payment penalties include 25% of the tax due (with a minimum) for PAYE, 2% of the unpaid amount for SHIF, and 3% for the Housing Levy. See NSSF, SHIF, Housing Levy and PAYE.
Uganda
PAYE and NSSF share the 15th. Local Service Tax is an annual local-government levy collected from employees in instalments, so its dates depend on your council. The PAYE tax-free threshold changed on 1 July 2026, so make sure payroll has been reconfigured. See payroll tax in Uganda.
Tanzania
The earliest date of the four countries: PAYE and the Skills Development Levy are due by the 7th. NSSF and the Workers Compensation Fund fall at the end of the following month, and an annual WCF return is due by 31 March. See payroll tax in Tanzania.
Rwanda
PAYE and RSSB contributions are declared together through the RRA portal by the 15th. See payroll tax in Rwanda.
How to never miss one
- Put every date in a shared calendar, not one person's diary.
- Work back from the due date: approval, funding and filing each need their own cut-off.
- Name a backup who can file if the usual person is out.
- Reconcile each return to the approved payroll before submitting.
This is exactly the work OurPay takes on: see the seven-step cycle.
Frequently asked questions
What if I miss a deadline?
Pay and file as soon as possible and ask the authority about penalty waivers. Penalties and interest accrue from the due date.
Are these dates the same every year?
They are set in law and rarely change, but authorities do change rules. Confirm before relying on them.