Mr. Kimutai a teacher from Tuiyotich Secondary School earns K₤ 12000 per annum and lives in a house provided by the employer at a minimum rent of Ksh.2000 per month. He gets a family relief of K₤ 1320p.a. and is entitled to a relief of 10% of his insurance of K₤ 800p.a.

- Calculate his annual tax bill based on the table below.

Income slab in K₤ p.a. Rate

1 – 2100 10%

2101 – 4200 15%

4201 – 6300 25%

6301 – 8400 35%

Over 8400 45% - Kimutai other deductions include.
- W.C.P.S = sh 600.00pm
- NHIF = sh 500.00pm

Calculate Kimutai’s net salary monthly.