S4: Taxation

Key unit competence: To be able to prepare payroll according to   
organizational policy
 Introductory activity

Case study:
 Ineza company is located at Gisenyi sector, Rubavu district, western province.  
The core value of Ineza is to provide better services to its customers and 
achieving its goals. INEZA company is in competition with different local 
companies. INEZA company is encountering challenges of paying staff 
salaries on time, secondly complains on discrepancies of wrong computation, 
wrong deduction, missing allowances are often raised by staff. This is due to 
lack of qualified and competent accountant. In other words INEZA company 
has a challenge of performing those issues.
 
From the passage above answer the following questions:
 1. What is the name of document required to prepare for the above case study?
 2. Give the difference between salary and wage.
7.1. Employment contract
 Activity 7.1
 Analyze the photos below and answer the questions that follow.

Q1. After defining the term “contract” differentiates the object from the 
purpose.
7.1.1. Definition of employment contract
 Employment contract is an agreement between an employer and an employee 
whereby an employee undertakes to work under the authority of the employer in 
return for remuneration. 
7.1.2. Terms used 
a) Employee
A person having agreed to work for an employer under a contract concluded 
between them, and in return for remuneration.
 b) Employer 
An individual, a public or private entity that employs one or more employees on 
a permanent or temporary basis.
c) Probation period
 The probation period cannot exceed three (3) months.
 However, after the written evaluation of the employee’s performance has been 
notified to the employee, the employer can for valid reasons related to the nature 
of work, employee’s performance and conduct, decides that an employee 
retakes the probation for a period not exceeding three (3) months.
 
If the probation period comes to an end and proves to be conclusive, the 
employee is immediately offered employment and notified in writing by the 
employer.
d) Salary
 A fixed regular payment, typically paid on a monthly basis but often expressed 
as an annual sum, made by an employer to an employee.
 e) Wage
 A fixed regular payment earned for work or services, typically paid on a daily or 
weekly basis.
 7.1.3. Types of employment contract
 a) Permanent employment contact
 Permanent employment contracts apply to employees who work regular hours 
and are paid a salary or hourly rate. The contracts are ongoing until terminated 
by either the employer or employee and may be for full or part time work.
 Employees on these contracts are entitled to the full range of statutory 
employment rights.
 b) Fixed-term contracts
 Fixed-term contracts give a set end date, for example six months or one year.
 c) Casual employment contracts
 The casual employment contract is suitable for scenarios where you want an 
individual to commit to working for you, but you’re not sure how many hours of 
work you’ll be able to offer him/her each week and cannot guarantee a regular 
working pattern. The contract should specify the minimum number of hours that 
you expect them to work each week, with the expectation being that the working 
pattern and hours offered above this minimum, is likely to fluctuate.
 7.1.4. The details of employment contract
 It must contain the following particulars or details:
 • The names of employee and employer;
 • The date on which the employment began;
 • The date on which the employee’s period of continuous employment 
   began, taking into account any previous employment is to count as 
   continuous employment
 • The scale or rate of pay and the method of calculation;
 • The intervals at which payment is made;
 • Any terms and conditions relating to holiday entitlement;
• The end of notice which either party needs to give notice to end an 
   employment;
 • The job title of the employee, or a brief description of his duties;
 • Where the employment is not intended to be permanent, the period for 
    which it is expected to continue, or if it is a fixed term, the date at which 
    the term is expected to end;

 • The place of work;

 Application activity 7.1

Q1. Explain the different types of an employment contract.

 Q.2. Talk about the duration of a probation period

7.2. Valid contract requirements and general working conditions
 Activity 7.2


Analyse the Photo above and answer the questions that follow. 
Q1. Describe different parties to a valid contract. 

Q2. Outline the obligations of employer.

 7.2.1. Valid contract requirements
 a) Parties to a valid contract
 Parties of contract are persons who can sign the contract. For a contract to be 
considered valid, it should include three parties. These are; Offeror who makes 
an offer, Offeree to whom an offer is made and Witness who sees an event 

happening.

b) Elements of a valid contract
 For a contract to be valid and therefore enforceable by law, it must have the 

following elements: 

• Intention to be bound by the contract: the two parties should have 
intended that their agreement be legal. Domestic agreements between 
husband and wife are not taken as valid. 
• Offer and acceptance: there must be an offer and the two parties 
must lawfully come to acceptance leading to a valid contract. Until an 
offer is accepted, it’s not a valid contract. 
• Consideration/price: this is the price agreed upon by the parties to 
the contract and paid by one party for the benefit received or promise 
of the other parties. 
• Capacity of the parties: the parties to the contract must have 
contractual capacity for the contract to be valid, i.e. should be sober, 
above 18 years, not bankrupt, not insane, and properly registered.
 • Free Consent: parties to the contract must agree freely without any of 
the parties being forced to accept or enter the contract.
 • Legality/lawful object: the object and the consideration of the 
contract must be legal and not contrary to the law and public policy. 
• Possibility of performance: if the contract is impossible to be 
executed in itself either physically or legally, then such contract is not 
valid and cannot be enforced by law. 
• Certainty: the terms of the contract must be clear and understandable 
for a contract to be valid. If the terms are vague or ambiguous, where 
even the court may not be able to tell what the parties agreed, then it 

will be declared invalid.

1. Rights and Obligations of employee 
a) Rights of an employee
 The rights of an employee include the following:
 • To work in an environment where health and safety in the workplace are 
    guaranteed;
 • To be provided leave as provided for by Law;
 • To join a trade union of his/her choice;
 • To receive equal salary for works of equal value without discrimination 
    of any kind;
 • To be trained by his/her employer;
 • To receive information relevant to his/her work.

 b) Obligations of an employee

An employee has the following main obligations:
 • To personally carry out his/her work or service on time and achieve 
    performance;
 • To respect the employer’s or his/her representative’s instructions;
• To abstain from an act that would threaten his/her security and that of 
his/her colleagues or that of his/her workplace;
• To keep in good conditions tools given to him/her by the employer;
• To report at work on time;

• To protect the interests of the work.

 2. Rights and Obligations of employer  
a) Rights of employer  
Subject to collective convention, rules of procedure or employment contract, 
the rights of an employer are the following:
 • To recruit an employee;
 • To give the employee instructions related to work;
 • To evaluate the performance of an employee, promote, transfer, impose 
disciplinary sanctions and terminate the employment contract of the 
employee;
 • To modify, extend or cease activities.
 b) Obligations of an employer
 Subject to collective convention, rules of procedure or employment contract, 
the employer has the following main duties:
• To provide an employee with an employment contract and its copy
 • To give the employee the agreed work at the time and place as agreed upon;
 • To supervise the employee and ensure that the work is done in suitable 
working conditions, as far as security and health in the workplace are 
concerned; 
• To pay the employee the agreed salary on time;
 • To avoid whatever can hamper the company’s life and safety, its 
    employees and the environment
 • To affiliate and contribute for an employee to the social security organ 
    in Rwanda;
 • To discuss with the employees or their representatives on matters 
    relating to work;
 • To provide employees with professional training and continue upgrading 
   their capacity;
 • To provide an employee with working equipment;
 • To notify the labour inspector work-related accident or death of an employee
 
3. Disciplinary sanctions
 Subject to the favorable provisions of collective conventions, rules of procedure 
or employment contract and depending on the severity of the misconduct, the 
disciplinary sanctions that may be imposed on the employee are the following:
 • oral warning;
 • written reprimand;
 • temporary suspension not exceeding eight (8) working days without pay;
 • dismissal

 4. Working hours
 The maximum working hours are forty-five (45) hours a week. However, an 
employee can work extra hours upon the agreement with his/her employer.
 
The daily timetable for work hours and break for an employee is determined by 
the employer. The daily rest granted by the employer to the employee is not 
counted as work hours.

 An Order of the Minister in charge of labour determines modalities for the 

implementation of working hours a week.

Application activity 7.2

Q1. What are five obligations of each party under employment contract?

 Q2. Discuss about Working hours according to the labor law.

7.3. Leaves 

Activity 7.3

Analyze the Photos above and answer the following question: talk about types of leave.

 7.3.1. Definition of   leave

 Referring to human resource, leave is simply taking an off from work 
day after informing the management formally and sometimes even 
informally. Leaves are the days that every working professional is entitled to 
and paid for, apart from the holidays. Paid leaves are a part of benefits offered 

by companies apart from medical claim.

What is example of leave?

Leave is defined as permission, or is time off from work. When you are given 
permission to attend a party, this is an example of when you are given leave 
to attend. When you take two months off work to care for your new baby, this is 

an example of maternity leave.

 7.3.2 Types of leaves

a) Annual leave
 A public servant is entitled to an annual leave of one month that may be split into 
three portions maximum. However, a newly recruited public servant is entitled to 

an annual leave after twelve months including the probationary period.

b) Incidental leave
 An immediate supervisor grants incidental leave to a public servant in case of 
fortunate or unfortunate event that occurs in his/her family as follows:
 • Two (2) working days in case of his or her civil marriage;
 • Four (4) working days in case of delivery of his wife;
 • Seven (7) working days in case of death of his or her spouse;
 • Five (5) working days in case of death of his or her child or adoptive child;
 • Four (4) working days in case of death of his or her father, mother, 
father-in law or mother-in-law;
 • Four (4) working days in case of death of his or her brother or sister;
 • Three (3) working days in case of death of grandfather or grandmother;
 • Three (3) working days in case of his or her transfer over a distance of 
more than thirty (30) kilometers from his or her usual place of work.
 A public servant on incidental leave continues to receive his or her salary and 

fringe benefits.

c) Maternity leave benefits
 A female employee who has given birth is entitled to a maternity leave of at least 
twelve (12) consecutive weeks. 

d) Coincidence of leaves
 When annual leave coincides with incidental leave or maternity leave, the annual 
leave is suspended and resumes after the incidental leave or maternity leave.

 e) Sick Leave
 • Short-term sick leave
 An immediate supervisor grants to a public servant a short-term sick leave not 
exceeding one (1) month for reasons of sickness ascertained by a recognized 
medical doctor.
 • Long-term sick leave
 The head of an institution grants to a public servant a long-term sick leave 
exceeding one 1month but not exceeding six (6) months basing on the decision 
of a committee of at least three (3) medical doctors, which examines a medical 
report issued by a medical doctor who treated the public servant, attesting that 

he or she is unable to work.

f) Authorized absence 
For justified reasons, an immediate supervisor may grant to a public servant a 
written authorized absence from work for one (1) day maximum not deducted 

from annual leave.

However, the immediate supervisor does not grant an authorized absence for 
more than ten (10) days per year.
 
g) Official public holidays
 A Presidential Order determines official public holidays.
 Examples:
 – Jan 01: new year day 
– Feb 01: heroes’ day 
– Apr 07: Genocide against the Tutsi Memorial Day
– May 01: workers day 
– Jul 01: Independence Day
– July 04: liberation day 

– Dec 25: Christmas day

Application activity 7.3

Q1. State four incidental leaves 

Q2. List two official public holidays

7.4. Payroll process 

Activity 7.4

Analyze the photos above and answer the following questions:

 Q1. What is a payroll?

Q2. State two documents required to produce payroll.

7.4.1. Definition of payroll
 Payroll is a list of all employees showing the details of their gross wage, 
deductions and net wages due to them .it is also known as wage sheet.

 In a company, payroll is the sum of all financial records of salaries for an 
employee, wages, bonuses and deductions. 

In accounting, payroll refers to the amount paid to employees for services they 
provided during certain period of time. Therefore, for proper accountability, the 
employer gives the employee an individual monthly pay slip which details the 
basic salary, other various allowances and bonuses, withholdings and the net 

salary on employee’s request.

7.4.2. Relevant documents required to produce payroll
 1. Clock cards: these show the number of hours worked by each employee. 
    One clock card is allocated to each employee for each pay period. IN 
    and OUT times are recorded on clock cards to determine total hours 
    worked including overtime hours so that remuneration payable to each 
    employee can be computed.
 2. Piece tickets: these provide information regarding the number of items 
     produced by each worker. They are used for workers who are paid 
     according to the work completed.

 3. Employee’s personal cards: they provide information regarding wage rates.

7.4.3. Importance of preparing payroll on time 
• It helps to pay employees on time
 • Reduces conflicts between workers and employers

 • It increases employees’ motivation

Application activity 7.4

Q1. What are the importance of preparing payroll on time?

7.5. Payroll system and Elements of payroll

 Activity 7.5

 Case study:  In any entity, payroll is very important document for measuring 
the amount paid to each employee. Besides, it shows the amount to be 
paid   to the different agencies like RSSB, RRA.. Thus, the human resource 
management unit is supposed to create and control personnel records for the 
success of organization’s operations. The effective management of personnel 
records enables organizations to manage their employees effectively and 
efficiently, to initiate informed decision making, to encourage transparency 
and accountability and to facilitate the monitoring and evaluation of staff 

performance.

All operations in relation to human resource management, from preparation 
of pay slips to strategic planning, ultimately depend on reliable and accurate 
personnel records. The management needs to understand the special 
characteristics of personnel records, the legal framework for human resource 
management and the effect of changing technology on the nature and 

structure of personnel records.

 Reference made to the above case study, answer the following questions:
 1) Outline any 4 parts included in payroll program

 2) State Payroll system

7.5.1. Payroll system

 • Manual payroll  system means that accounting systems allow you to 
process all your normal payroll tasks by hand.


Advantages of manual payroll system
 • Relatively cheaper since you only need to use either the old-fashioned 
    books or use programs like excel.
• Independence from network and electricity
• Doesn’t require high knowledge compared to the computerized payroll 

  system

Disadvantages of manual payroll system
 • Becomes more difficult as the number of employees grows 
• More tedious to prepare
 • Does not allow real time reporting and analytics
 • Human error can be a major inconvenience since an individual carries 
out all timesheets, taxes, wages and other processes 
• Errors can also be harder to track and might result in various business 
penalties
 • Errors can be also cause employees to be under / over paid 
Computerized payroll accounting systems allow you to process all your normal 

payroll tasks via a computerized system using a software.

Advantages of a computerized payroll system
 Avoids most common human errors by implementing a system which requires 
present data and automatic calculations.
 • Payroll computation tends to be more accurate.
 • Payroll can be done on a timely basis.
 • It is easier to maintain.
 • It is easier to track and correct errors.
 • Number of employees being processed will no longer be a problem.
 
Disadvantages of a computerized payroll system
 • more expensive compared to manual payroll systems.
 • Needs standard computer setup in order to operate it well with certain 
prerequisites.

 • Needs an initial training for those who will maintain the payroll system.

7.5.2. Elements of payroll
 a) Serial number
 In payroll records there is a serial number which shows the unique number used 
for identification of employees. 

b) Name of employee
 In payroll records there are also the names of persons having agreed to work 
for an employer under a contract concluded between them, and in return for 

remuneration

c) Account number
 An account number is a unique number which show the employee’s owner’s 
account.

d) Basic salary

 Basic salary is an amount of money paid to an employee for the work performed, 

which does not include any allowance

 e) Allowances 
 Any monetary benefit offered by the employer to employees so as to facilitate 
them to perform well. Among allowances we can list for illustration the following 
examples: 
• Transport benefit in Kind:  if the employee benefits from use of a motor 
vehicle provided by the employer during the tax period, add back 10% 
of the taxable income in FRW, excluding other benefits in kind. 
• Housing benefit in Kind: if the employee benefits from accommodation 
provided by the employer during the tax period, add back 20% of the 
taxable income in FRW, excluding other benefits in kind.
 • Communication allowances. Etc…
 
f) Gross salary
Gross salary is the amount of money employees receive before any tax deduction 
or taken out.  

g) Deductions 
Deductions are money that the employer withholds to contribute to certain 
agencies like RRA, RSSB, especially from the gross salary. E.g. :
 • Pay As You Earn (PAYE)
 • RSSB employee contribution
• Contribution to maternity leave
 • Etc…

 • Pay As You Earn calculation

 What are the tax rates for ‘permanent’ employees?
 There are different marginal tax rates for permanent employees depending 
upon their taxable employment income. The groupings of income are called tax 

brackets. The tax rates for each tax bracket are as follows:

 Tax rate

What are the tax rates for ‘casual labourers’?

Similarly, there are different marginal tax rates for casual employees depending 
upon their taxable employment income. The groupings of income are called tax 

brackets. The tax rates for each tax bracket are as follows:

Tax rate 

What are the tax rates for ‘employees with more than one employer’?

The first employer declares the employee as a ‘permanent employee’ as normal. 
Any additional employers must withhold PAYE at the rate of 30% on all taxable income.

Practical example: Dr DUSHIME is a lecturer in University of Rwanda where 
he is paid a monthly basic salary of FRW600,000, housing allowances of FRW 
75,000, transport allowances FRW75,000, responsibility allowances FRW 

200,000 as a coordinator of evening program in his faculty.

 This one is also a teacher at University of Kigali (UoK) on part time basis and 
gets the monthly gross salary of FRW 260,000

Required: Calculate the PAYE 
Solution: PAYE withheld by UR:  Gross salary: FRW 600,000 + FRW 75,000 
+ FRW 75,000 + FRW 200,000 = FRW 950,000
 From FRW 0 to FRW 30,000: 0% = FRW 30,000 x 0% = FRW 0
 From FRW30, 001 to FRW 100,000: 20 % = (FRW 100,000 – FRW 30,000) 
x 20% =FRW14,000
 From FRW 100,001 to FRW 950,000: 30 %= (FRW 950,000 –FRW 100,000) 
x 30% = FRW 255,000
 FRW 0 + FRW 14,000 + FRW 255,000 = FRW 269,000
 PAYE withheld by UoK: FRW 260, 000 x 30% = FRW 78,000

 • Rwanda Social Security Board (RSSB) elements
 What are the rates of the pension scheme?
 The pension scheme totals a rate of 8%. This is made up of 3% withheld from the 
employee and 5% paid by the employer including payments to the occupational 
hazards scheme. This is charged on all employment income except for transport 
allowances and transport benefits in kind

Therefore, the pension base is equal to:
 Pension base = basic salary + benefit in kind house + benefit in kind others + 
cash allowance house + cash allowance others.
 
What are the rates of the Maternity leave scheme?
 The Maternity Leave scheme totals a rate of 0.6%. This is made up of 0.3% 
withheld from the employee and 0.3% paid by the employer. This is charged on 
all employment income except for transport allowances and transport benefits 
in kind. Therefore, the pension base is equal to: 

Pension base = basic salary + benefit in kind house + benefit in kind others + 
cash allowance house + cash allowance others.
 
What are the rates of the Medical Scheme?
 The Medical Scheme totals a rate of 15%. This is made up of 7.5% withheld 
from the employee and 7.5% paid by the employer. This is charged on the 
‘Basic Salary’.

a) Net salary 
The net salary refers to the amount of money employees receive after all 
deductions?
 
b) Community-based health insurance (CBHI)                     
This order has introduced a statutory deduction of 0.5% from every employee’s 
net salary as a contribution to the community-based health insurance scheme. 
Employers are to remit these contributions to the Rwanda Social Security Board 
(RSSB) on or before the 15th of the following month.

 Application activity 7.5

Q1Amahoro employs Innocent and pays him a basic salary of FRW 57,000 
and a cash allowance of FRW 2,000 for transport and FRW 3,000 for airtime 
related to calls on behalf of the business. Calculate RSSB contributions for 
pension and maternity leave.
 Q2. Discuss about allowances and state 4 examples of allowances?
 Q3. Write in full words the following abbreviation used in payroll preparation
 a) P.A.Y.E 
b) R.S.S.B 

7.6. Salary computation and the payment methods of payroll
Activity 7.6

Case study 

The major problem is delay of salaries, which is caused by computations that 
are manually done. These computations are also prone to errors. The whole 
process is tiresome and takes long. All this can be solved by automating the 
system. After identifying the problems in the underlying system, an automated 
computerized system was developed, to curb the loopholes in the manual 
payroll system. This system is speedy in the calculations of the net salaries 
and no errors in the salaries. It also stores the payroll information very well. 
Most computer payroll system keeps track of details like computer payroll 
numbers, tax identification numbers, district code, department or institution, 
country, bank code, name of employee, paying code, title of employee, run 
date, date of payment, gross pay. P.A.Y.E., RSSB contribution, basic pay, 
salary scale among other things. 

After the accounts clerk has deposited the employee’s cheques in their banks 
and given pay slips by the bank, they need to record the payments made 
in the system for decision making purposes and generation of monthly and 
annual reports. Analyze the case study above and referring to the last lesson, 
answer the following questions. 
Q1. State RSSB contribution rates you know according to the Rwandan law
 Q2. Outline three payment methods 
Q3. Explain any five payroll functions.

 7.6.1. Salary computation and the payment methods of payroll

 1. Salary computation

 A. Calculation of gross salary

Gross salary is the amount of money employees receive before any tax deduction.
Gross salary = Basic salary + accommodation allowance + transport allowance 
+ communication allowances+ any other allowance
 
B. Calculation of deduction 
 • For PAYE, Rwanda labour law should be enforced by applying Personal 
Income Tax (PIT) formula with consideration that PAYE is reported on 
monthly basis while adhering to the three tax bands: 


Example: Calculate an annually professional tax of an employee who earns 
the monthly basic salary of FRW 141,000, housing allowances FRW 19,000, 
communication allowances of FRW 6,000, transport allowances FRW 12,000

Answer:
Data:– Monthly income: FRW 141,000
– Housing allowances: FRW 19,000
– Communication allowances: FRW 6,000
– Transport allowance: FRW 12,000
– Gross Salary: 141,000 + 19,000 + 6,000 + 12,000 = FRW178,00
– Annual tax computation:

Annual professional tax: FRW 37,400 x 12 = FRW448,800

 • For Rwanda Social Security board (RSSB), the following should be 
considered:
 
What are the rates of the Pension Scheme?
 The Pension Scheme totals a rate of 8%. This is made up of 3% withheld from the 
employee and 5% paid by the employer including payments to the occupational 
hazards scheme. This is charged on all employment income except for transport 
allowances and transport benefits in kind
 Therefore, the Pension Base is equal to:
 Pension base = Basic salary + Benefit in kind House + Benefit in kind others + 
Cash Allowance house + Cash allowance others.
 
What are the rates of the maternity leave scheme?
 The Maternity Leave scheme totals a rate of 0.6%. This is made up of 0.3% 
withheld from the employee and 0.3% paid by the employer. This is charged on 
all employment income except for transport allowances and transport benefits 
in kind. Therefore, the pension base is equal to: Pension base = Basic salary + 
Benefit in kind House + Benefit in kind others + Cash Allowance house + Cash 
allowance others
 
What are the rates of the medical scheme?
 The medical scheme totals a rate of 15%. This is made up of 7.5% withheld 
from the employee and 7.5% paid by the employer. This is charged on the 
‘Basic salary’.

A. Calculation of net salary
 Net salary= Gross salary - Deductions
 Format of payroll
 Company names:…..                                                          Pay period:…………

 Company address:……..                                                    Bank names:………

 PAYROLL

 Prepared by:……………..  Verified by:…………..…..  Approved by:…………

 7.6.2. The payment methods of payroll:

1. Cash payment
 Cash payment is a form of liquid funds given by the employer to different 
institutions entitle to any professional contribution payment like PAYE to RRA 

and different RSSB contributions through RRA. 

2. Mobile money

 In this case the employer pays taxes and RSSB contributions using Telephone 
Mobile Money. 
 
3. Cheque
A cheque is a written order from an account holder (the bank current account 
holder) addressed to his bank to pay a stated sum of amount to the order of an 
announced person or its bearer. A cheque is a document of payment in which 
the holder of an account orders to his bank to pay a certain amount to a payee.

4. Electronic transfer 
 Include a transfer made between an individual’s varies accounts or from one 
individual account to a corporation account

Application activity 7.6

Q1. Write in full the following abbreviation:   a) RSSB      

                                                                                           b) PAYE

                                                                                            c) RRA        

Q2. Mugisha is entrepreneur. Her small business is located in HUYE District. 
She employs one employee called Munezero. At the end of every month, 
she pays him a basic salary of FRW 35,000, a transport allowance of FRW 
5,000, and a housing allowance of FRW 8,000. As a student of senior four 
accounting, calculate:
a) The gross salary paid by Mugisha to Munezero at the end of the month 

b) The net salary received by Munezero after paying compulsory deductions 
(PAYE, Pension, and Maternity leave only).
 
Q3. Explain a payroll and its details.
 
Skills Lab 7
 After a visit of resource person (accountant of school), students write a 
note on the following: 
• Payroll process
 • Preparation of payroll
 • Payment methods of payroll prepared 

End of unit assessment 7
Q1. Yusufu Kagina is a technician at Fit Metal Industries Limited, receiving 
a monthly salary of FRW 500,000. He is also allowed a car and an 
accommodation by the company.  How much will be deducted as PAYE 
from Yusufu’s salary? 

Q2. MRK ltd company is a small sole trade business of purchasing and 
selling computers. It is located in Jenda sector, Nyabihu District, Western 

Province (Tel +250788888888-722222222; P.O Box 1123 Gisenyi).

MRK Ltd company Shop is well known for its services in Society and 
this attracts clients. Now days MRK Ltd company Shop is facing serious 
problems related to the use of manual accounting, lack of tool which helps 
to analyze the challenge of performing an effective payroll system.

Besides all staff being accommodated and transported by the company, 

the following information has been provide:

 As a qualified accountant, you are requested to assist the Company   to 
Prepare payroll according to Rwandan law for the month of June 2021. The 

payment is made through GJ Bank.