Document text
Payslip check — PAYE and net salary
Rwanda, 2026: PAYE by RRA bands, RSSB pension and maternity, CBHI — and a letter to HR
Details
Item Details
Employee [EMPLOYEE NAME]
Position [POSITION]
Employer [EMPLOYER]
Pay month [PAY MONTH]
Salary
Item Amount
Basic salary RWF [BASIC SALARY]
Housing allowance RWF [HOUSING ALLOWANCE]
Transport allowance RWF [TRANSPORT ALLOWANCE]
Other cash allowances RWF [OTHER ALLOWANCES]
Gross salary RWF [GROSS SALARY]
Deductions and net pay
Item Amount
PAYE (income tax, RRA bands) RWF [PAYE]
Pension — employee 6% (RSSB) RWF [PENSION 6%]
Maternity leave — employee 0.3% (RSSB) RWF [MATERNITY 0.3%]
CBHI (Mutuelle de santé) — 0.5% of net RWF [CBHI 0.5%]
Net pay RWF [NET PAY]
What the employer adds
Item Amount
Pension — employer 6% RWF [AMOUNT]
Maternity leave — employer 0.3% RWF [AMOUNT]
Gross + employer contributions RWF [AMOUNT]
PAYE band by band
Monthly income band Rate Your income in the band Tax
0 – 60,000 0% RWF [AMOUNT] RWF [AMOUNT]
60,001 – 100,000 10% RWF [AMOUNT] RWF [AMOUNT]
100,001 – 200,000 20% RWF [AMOUNT] RWF [AMOUNT]
200,001 and above 30% RWF [AMOUNT] RWF [AMOUNT]
PAYE RWF [PAYE]
Letter to HR — request to explain the payslip
[EMPLOYEE NAME]
[YOUR ADDRESS]
[HR MANAGER NAME AND TITLE]
[EMPLOYER]
[PLACE, DATE]
Request for clarification of my payslip for [PAY MONTH]
Dear Sir or Madam,
I am writing about my payslip for [PAY MONTH]. My gross salary is RWF [GROSS SALARY] (basic salary RWF [BASIC SALARY], allowances RWF [TOTAL ALLOWANCES]). Applying the PAYE bands published by the Rwanda Revenue Authority and the RSSB contribution rates, I expect deductions of RWF [TOTAL DEDUCTIONS] and a net pay of RWF [NET PAY].
My payslip shows a net pay of [NET PAY ON PAYSLIP]. I would be grateful if you could explain the difference, or correct it in the next payroll, and confirm that the PAYE, pension and maternity contributions withheld from my salary have been declared to RRA and RSSB.
Thank you for your help.
Yours sincerely,
[EMPLOYEE NAME]
Signature: ________________________________ Date: ____/____/________
What applies in 2026
PAYE is charged on the monthly employment income by bands: 0% up to RWF 60,000; 10% from 60,001 to 100,000; 20% from 100,001 to 200,000; 30% above 200,000 (RRA).
Pension (RSSB): 6% paid by the employee and 6% by the employer. The rate is set to rise in the coming years — check at the start of the year.
Maternity leave scheme: 0.6% of gross salary, 0.3% from the employee and 0.3% from the employer (RRA).
CBHI (Mutuelle de santé): 0.5% of the employee’s net salary, withheld and paid by the employer (Prime Minister’s Order N° 034/01 of 13/01/2020).
Employer-only contributions (for example occupational hazards) and medical insurance such as RAMA are not deducted from your pay here — see your payslip.
Checklist
☐ Payslip for the month in hand
☐ Contract: basic salary and each allowance
☐ Gross on the payslip = basic + all cash allowances
☐ PAYE, pension 6%, maternity 0.3%, CBHI 0.5% checked
☐ RSSB statement: contributions declared
A calculation for checking your payslip, not tax advice. Rates as published by RRA on 21/10/2026 — check at the start of the year. Benefits in kind and casual labourers are not covered.