# Mrs.Langat ,primary school head teacher earns a basic salary of sh.38,300 house allowance of sh.12,000 and radical ,allowance of sh.3,600 every month. She claims a family relief of sh.1172 and insurance relief of 10% of the premium paid. Using tax rates table below.

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Mrs.Langat ,primary school head teacher earns a basic salary of sh.38,300 house allowance of sh.12,000 and radical ,allowance of sh.3,600 every month. She claims a family relief of sh.1172 and insurance relief of 10% of the premium paid. Using tax rates table below.

 Taxable income£(p.a) Tax(Ksh/£) 1-8800 2 8801-16800 3 16801-24800 5 24801 - 36800 7 36801-48800 9 over 48800 10

1. Calculate Mrs.Langats annual taxable income in Kenya pound per annum.
2. Tax due evenly month from Mrs.Langat.
3. If the following deductions are made every month from her salary,
w.c p.s 2 % of basic salary
sacco van repayment of sh.14,200
Calculate:
• the total deductions.
• Her net pay for very month.

1. 38300 + 1200 + 3600
53900 x 12 = k£ 32,340 pa
20

2. 32,340
8800 x2=17600
8000 x 3= 24,000
8000 x 5= 40,000
6540 x 7=   45,780
127,380
Monthly = 127,380 = 10,615
12
Less ……. 1172
9443
3.
• 3/100 x 4600 = 198
= 9,245
total decuctions:(9245+776+4600+4200)=Sh.28,821

• Net pay = 53900-28821=Sh.25079