Example: 

Say an employee makes a basic salary of  131,303 

 Transport of 35,000, Telephone & internet allowance of 25,000 

PAYE is calculated as follows:

Gross amount= 131,303+35,000+25,000=191,303

First 60,000 at 0% => 0

60,000 to 100,000 at 10% => 40,000 at 10% = 4,000

Above 100,000 at 20% =>  91,303 at 20% =   18,261  

Total =  4,000 + 18,261 = 22,261.

14,000 + (400,000-100,000 x 30%) = 104,000

Examples: 

Say an employee makes a Gross salary of  110,000, Calculate PAYE?

Say an employee makes a Gross salary of  500,000, Calculate PAYE?

Say an employee makes a Gross salary of  710,000, Calculate PAYE?

Say an employee makes a Gross salary of  315,000, Calculate PAYE?

Say an employee makes a Gross salary of  265,000, Calculate PAYE?

Pension & Maternity:

For pension, the employee must pay 3% and the employer must pay 5%

What this means is that 3% comes out of the employee’s gross salary and the 5% is paid by the employer (on top of the gross salary)

For maternity, the employee must pay 0.3% and the employer must pay 0.3%

Note: RSSB contributions (Pension, Maternity and CBHI) calculated on gross salary minus transport allowances

CBHI: Community Based Health Insurance

For, the CBHI the employee must pay 0.5% on Net salary before other deductions.

Note: RSSB contributions (Pension, Maternity and CBHI) calculated on gross salary minus transport allowances