The Uganda Revenue Authority Pay-As-You-Earn (PAYE) data
This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes like benefits and allowances.
The data are constructed from monthly PAYE tax returns and assessments and contain 30 variables, including information on employees’ incomes and taxes and employers’ characteristics.
These data can be merged with other available administrative tax data, such as the URA firm panel. Thus, it can be used to study formal employment and income distribution in Uganda.
This note describes the main elements of the data and provides a list of variables. Finally, the note provides some summary statistics of the data.