Tax is calculated in a Cumulative way

eg of Cumulative tax showing reason why PAYE is NOT calculated on a monthly basis, but on Cumulative Amounts: PAYE is calculated NOT on a monthly basis, but on Cumulative Amounts: This example is with a first tax bracket of K4500. (eg here is for year 2022 TAX BRACKET) If an employee earned K3500 in January he will pay NO tax, but if in February he earns K5000 he will still NOT pay tax because his cumulative-tax-bracket is only K8500.(K3500 + K5000) This is still not above the cumulative-tax-bracket after two months which is 9000. (2 Months BY K4500) If the employee earned K3500 gross taxable in January(month 1) and K6000 in February, then he will pay tax in February because his cumulative-tax-bracket is K9500.(K3500 + K6000). Note here that the tax will only be on the K500 amount over the 2 month tax threshold of K9000. So it is possible to pay NO tax even if an employee earns more than K4500 in the current month if the current month is not the first month in the tax year, which is January. eg: If I earn nothing in January, then in February I will need a gross income of above K9000 before I will pay tax. This means that even an amount of K9000 earned in the month of February will not attract tax if I did not earn anything in January and only joined the company in February. Please make use of the employee tax cards or the employee detailed paye report to see the history. Tax is accumulative! It is also possible for someone to pay tax even if they are below the monthly threshold if they were quite far above it in the previous month.