Managing Outsourced Payrolls in Kenya and Uganda
International markets continue to grow in importance for UK companies, and with this growth comes an expansion of compliance requirements. Africa offers some exciting opportunities for UK companies as the young populations embrace modern technology.
Whether you are sending expatriates into a country or taking on a small local payroll as part of an acquisition or branch opening, your business will need to ensure it meets all of its obligations. Outsourcing the payroll function may seem the best solution, but the company remains legally liable for any mistakes the outsource partner may make. It is therefore important that the end client is aware of what the major tasks are the outsourcer performs on their behalf, the key deadlines that they need to sign off, and how to interpret key reports and payslip information. This half day course focuses on the major payroll rules in Kenya and Uganda.
Attendees will be able to accurately follow a simple pay calculation for each jurisdiction, and should be able to identify all of the key items on a payslip produced in each jurisdiction. You will also be able to:
- Identify all key jurisdiction deadlines
- Understand the penalty regimes and the consequences of getting it wrong
- Have a detailed understanding of the scope of service you are purchasing from an outsource partner
- Identify what information you need to pass to the outsource partner and why you have to provide it
Kenya
- Business customs and etiquette
- The impact of the East African Community rules on payroll
- Business registration for e-Business
- Kenya Revenue Authority
- Income Tax Act and Tax procedures Act
- PAYE obligations
- Tax residency rules
- Make up to taxable pay
- Benefits in Kind rules
- Fringe Benefit Tax on low interest loans
- Tax free benefits
- Deductions to taxable pay
- Operation of the universal personal relief
- Insurance relief
- Example PAYE calculation
- Taxation of bonuses and gratuities
- Form P9
- Monthly pay over and form P10
- Year End certificate
- National Social Security Fund – key employer obligations
- NSSF assessable pay
- NSSF calculation
- National Hospital Insurance Fund – employer obligations
- NHIF contribution calculation
- NHTA Training Levy
- Employment Law
- National Employment Authority
Uganda
- Business customs and etiquette
- Business registration
- Uganda Revenue Authority
- Uganda tax residency rules
- Uganda tax rates for residents and non residents
- TIN numbers
- Make up of taxable pay
- Tax free income
- Valuation of Benefits in Kind
- Lump sum termination payments
- PAYE calculation
- Change of employment certificates
- Monthly PAYE return
- Local Services Tax
- National Social Security Fund Act
- NSSF membership rules
- NSSF contributions
- Workers compensation arrangements
- Employment law
