Statutory guide

P9 forms: the year-end card every employee needs

What a P9 contains, when employees need it, and the employer's obligation to produce one for every person on the payroll.

Last verified July 2026

What a P9 is

The P9 tax deduction card summarises one employee's year: gross pay month by month, the value of benefits, allowable deductions (NSSF, SHIF, Housing Levy, pension), taxable pay, personal relief, and PAYE withheld. It is the source document for the employee's individual income tax return.

When it matters

Individual returns are due by 30 June for the previous calendar year, and iTax pre-populates from employer filings — so a P9 that disagrees with what the employer actually filed creates reconciliation pain for the employee. Employers should issue P9s early in the year, not on request in June.

The practical standard

A P9 for every employee who worked any part of the year, including leavers. Force HRM generates them from the payroll ledger itself, so the P9 always matches what was filed.

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