The “Taxation of Employment Income” course entails technical knowledge and know-how about contracts of employment, methods of employee remuneration, elements of income from employment, tax on employment income (PAYE), social security contributions to RSSB, preparation of payrolls, payroll accounting, pension upon retirement from employment, the role of Tax Assistants as regards tax declaration, required professional conduct, ethical obligations, financial crimes related to employment income, consequences for tax non-compliance, not only for the taxpayer, but also to the Tax Assistant who has assisted the taxpayer in tax declaration. 

Detailed course content is available upon registration for the course.

“Taxation of Employment Income” course has been designed for you if you are:

• Tax Assistant (assists taxpayers to fill and submit Personal Income Tax (PIT) tax declaration to Rwanda Revenue Authority (RRA)

• HR consultant or a staff of an HR firm advising on employee remuneration.

• Aspire to be approved by RRA to assist taxpayers in tax declarations.

• Bookkeeper/Assistant accountant for a micro enterprise or small/medium size enterprise.

• Owner of a micro-enterprise with at least one employee

• Pay construction site wages

Learning outcomes

Upon successful completion of “Taxation of Employment Income” course, the learner will be able to:

• Understand the basic content of an employment contract
• Understand the different methods of determining employee remuneration.
• Understand law and regulations regarding taxation of income from employment
• Accurately compute PAYE on salaries.
• Understand how social security contributions are determined in Rwanda, and the law requirements for their remittance to RSSB.
• Understand how and when to access pension benefits from RSSB.
• Accurately prepare payrolls, and the related accounting procedures.
• Accurately prepare PAYE and RSSB declarations, and how to successfully submit them to RRA.
• Understand the obligation for tax-compliance, and the consequences of tax non-compliance.

Assessment

Achievement of the intended learning outcomes on this course is assessed by a 45 minutes written test of multiple choice questions. The pass mark at 50%.