Rwanda Revenue Authority (RRA)
Form PAYE — Unified PAYE and RSSB Declaration
Report monthly PAYE and social security contributions to the RRA
- Form ID
- PAYE
- Who must file
- All employers who pay salaries, wages, or allowances to employees in Rwanda
- Filing frequency
- Monthly
- Filing deadline
- 15th of the month following the payroll month
- Regulator
- Rwanda Revenue Authority (RRA)
The Unified PAYE and RSSB Declaration combines PAYE withholding tax and all Rwanda Social Security Board (RSSB) contributions into a single monthly submission to the Rwanda Revenue Authority. RSSB contributions include pension (5% employee, 3% employer) and medical insurance.
Late filing penalties mirror the general schedule: 20% of due tax (up to 30 days late), 40% (31-60 days), and 60% (over 60 days), plus accruing interest. Filing is done via the MyRRA portal at etax.rra.gov.rw.
Learn more about how HeadOffice can help you manage payroll for your Rwandan business and stay compliant with your tax obligations.