Botswana PAYE Deadlines and Employer Returns Guide

When is PAYE due in Botswana?

BURS states that PAYE is payable by the employer within 15 days after the end of the month during which the tax was deductible.

1. What Botswana employers need to do for PAYE

PAYE is the system under which an employer deducts income tax from employee remuneration and accounts for that tax to BURS. BURS states that an employer with employees must register for PAYE.

Remuneration can include more than basic salary. BURS lists salaries, wages, bonuses, allowances, commission, pension and lump-sum payments, as well as specified non-cash benefits, among the amounts that may form part of remuneration for PAYE purposes.

The practical employer cycle is therefore: maintain payroll records, calculate remuneration, determine PAYE using the applicable tax tables, finalise deductions and net pay, retain payroll evidence, remit the PAYE and complete the required employer reporting.

2. What is ITW7A?

BURS identifies ITW7A as the monthly remittance return used for PAYE deducted from employee remuneration. This makes ITW7A part of the employer's regular monthly PAYE process rather than an annual payroll document.

3. Monthly Botswana PAYE checklist

A controlled monthly payroll process should make it possible to trace how the employer moved from employee remuneration to the amount ultimately paid to the employee and remitted to BURS.

4. What is an ITW8 tax certificate?

BURS describes ITW8 as the employee tax certificate showing earnings and tax for the year. Its PAYE guidance states that employees from whom tax was deducted must be issued with the certificate within 31 days after the end of the tax year.

For payroll teams, this means the year-end process depends on accurate employee-level earnings and PAYE records throughout the year. The annual certificate should reconcile back to the employer's payroll history and PAYE reporting.

5. What are ITW10 and ITW10A?

BURS requires employers to submit an annual PAYE return within 31 days after the end of the tax year. Its PAYE guidance identifies the following records as part of that annual reporting package:

6. Botswana tax year and annual PAYE timeline

BURS states that the Botswana tax year runs from 1 July to 30 June of the succeeding year. Its PAYE guidance states that the employer annual return is due within 31 days after the end of the tax year.

7. Which Botswana PAYE tax rates should an employer use?

There is no single PAYE percentage that applies to every employee. BURS states that PAYE depends on the applicable tax tables and the employee's income level.

BURS currently publishes a Tax Table 2026 download on its tax-downloads page. Employers should use the current BURS tax table and guidance that apply to the payroll period rather than relying on old thresholds copied from older webpages or third-party articles.

8. What happens if PAYE is paid late?

On its current payments page, BURS states that non-payment of PAYE on the due date attracts interest at 1.5% for each month or part of the month during which the amount remains unpaid.

Because penalties, interest and enforcement consequences can depend on the taxpayer's circumstances and current law, employers should confirm the position directly with BURS when a payment or return is late.

Use software to control the payroll record, not replace employer responsibility

BotsPay helps Botswana businesses calculate PAYE, manage payroll deductions, generate payslips, lock approved payroll, retain payroll history and maintain an audit trail. The platform also supports BURS-oriented payroll exports and employer reporting workflows.

Employers remain responsible for reviewing the payroll, confirming current BURS requirements, making statutory submissions and meeting payment deadlines.

Frequently asked questions

Official BURS sources

Use the official BURS pages below to confirm the current statutory position before filing or paying.