KENYA PAYE CALCULATOR FORMULA IN PHP

payeCalculator.php

 public function calculatePayee($salaryAmount, $nssfAmount){
        $tax = 0;
        $remaining = $salaryAmount - $nssfAmount;

        if($remaining > 24000){
            $tax += 24000 * (10/100);
            $remaining -= 24000;

            if($remaining > 0){
                $amountToTax = ($remaining < 8333) ?  $remaining : 8333 ;
                $tax += $amountToTax * (25/100);
                $remaining -= $amountToTax;
            }

            if($remaining > 0){
                $amountToTax = ($remaining < 467667) ? $remaining : 467667  ;
                $tax += $amountToTax * (30/100);
                $remaining -= $amountToTax;
            }

            if($remaining > 0){
                $amountToTax = ($remaining < 300000) ? $remaining : 300000  ;
                $tax += $amountToTax * (32.5/100);
                $remaining -= $amountToTax;
            }

            if($remaining > 0){
                $tax += $remaining * (35/100);
                $remaining = 0;
            }
        }
        return $tax;
    }

PAYE rates in effect from 1 July 2023:^[1]

Monthly Taxable Pay (Ksh)	Annual Taxable Pay (Ksh)	Rate of Tax (%)
Up to 24,000	Up to 288,000	10.0
24,001 - 32,333	288,001 - 388,000	25.0
32,334 - 500,000	388,001 - 6,000,000	30.0
500,001 - 800,000	6,000,001 - 9,600,000	32.5
Above 800,000	Above 9,600,000	35.0

PAYE rates in effect from 1 July 2023:[1]

Monthly Taxable Pay (Ksh) Annual Taxable Pay (Ksh) Rate of Tax (%)
Up to 24,000 Up to 288,000 10.0
24,001 - 32,333 288,001 - 388,000 25.0
32,334 - 500,000 388,001 - 6,000,000 30.0
500,001 - 800,000 6,000,001 - 9,600,000 32.5
Above 800,000 Above 9,600,000 35.0

Javascript Code

     function calculatePayee(salaryAmount, nssfAmount) {
      let tax = 0;
     let remaining = salaryAmount - nssfAmount;

     if (remaining > 24000) {
        tax += 24000 * (10 / 100);
        remaining -= 24000;

    if (remaining > 0) {
        let amountToTax = (remaining < 8333) ? remaining : 8333;
        tax += amountToTax * (25 / 100);
        remaining -= amountToTax;
    }

    if (remaining > 0) {
        let amountToTax = (remaining < 467667) ? remaining : 467667;
        tax += amountToTax * (30 / 100);
        remaining -= amountToTax;
    }

    if (remaining > 0) {
        let amountToTax = (remaining < 300000) ? remaining : 300000;
        tax += amountToTax * (32.5 / 100);
        remaining -= amountToTax;
    }

    if (remaining > 0) {
        tax += remaining * (35 / 100);
        remaining = 0;
    }
}
return tax;
}