Habari wanajamvi!
Nipo katika harakati za kujifunza kujaza hiki "P.A.Y.E-DETAILS OF PAYMENT OF TAX WITHHELD"
Nimeshindwa kuelewa vitu hivi;
1. Taxable amounts
2. Tax due
Hii taxable amount inapatikana vipi?? Na je, hii Tax due inamaana gani hasa?? Inakua charged kwenye basic salary au gross pay??
Document yangu ina column hizi;
1 Basic pay
2 Allowances and benefit
3 Taxable amoudue
4 Tax due
Ninaomba ufafanuzi....
Nakujibu kama Payroll Accountant,
Kwanza PAYE means Pay As You Earn. Yaani the more you earn (Salary) , the more you pay (TAX). Hii ni kodi anayokatwa mfanyakazi kwenye mshahara wake (#1) yakiwemo na marupurupu yake (#2) pia.
Na inakua au kuitwa Withheld sababu anaekulipa hilo pato au mshahara ndio anakukata kabisa hiyo kodi kisha anaenda kulipa yeye (taxable at the source)
Unapojumlisha Basic Salary (#1) na Allowances (#2) unapata Gross Salary au Taxable Amount (#3). So hapo kwenye Taxable Amount fanya kujumlisha tu column ya kwanza na ya pili.
Ili kupata sasa Tax due hapo ndo kuna calculations kidogo, na itategemea na mshahara wa huyo mhusika kama ifuatavyo,
1) Mwenye mshahara wa 170,000/= au pungufu yake halipi kodi Hii.
2) Mwenyewe mshahara wa kuanzia 170,001/= hadi 360,000/= yeye atalipa kodi ya 09% kwenye kiwango kilichozidi 170,000/=. Ina maana kama anapokea 360,000/= ambayo ndio maximum kwenye kundi hili, atalipa kodi ya (360,000-170,000)x09% = 17,100/=
3) Mwenye Mshahara wa kuanzia 360,001 hadi 540,000/= atalipa kodi ya 20% ya kiwango kilichozidi 360,000/=, pamoja na maximum kundi lililopita. Mfano kama mtu anapata maximum 540,000/= basi atalipa (540,000-360,000)x20% = 36,000/=. Maximum ya kundi lililopita ni 17,100/=hivyo jumla atalipa 36,000+17,100=53,100/=.
4) Mwenye mshahara wa kuanzia 540,001/= hadi 720,000/= atalipa kodi ya 25% ya kiwango kinachozidi 540,000/=, pamoja na maximum kodi ya kundi lililopita. Mfano mtu anaepokea 720,000/= atalipa kodi ya (720,000-540,000)x20% = 45,000/=. Ukiongeza maximum ya kundi lililopita ambayo ni 53,100/= inakua jumla 98,100/=
5) Na kwa anaepata kuanzia 720,001/= na kundelea basi kodi yake itakua hicho kiwango anachopata utoe 720,000/=. Kinachobaki zidisha kwa 30% na utakachopata jumlisha na maximum ya kundi lililopita ambayo ni 98,100/=.
