6.4 Outbound employees assigned abroad
Employees who were Kenyan-taxable due to working in that country may leave and become non-resident, but still have a trailing Kenyan tax liability on their long-term incentive income, such as a performance bonus or stock plan (see Kenya's irregular income rules at 3.2).
The effect is that any accrued payment is added to the employee's taxable pay for tax years before the tax year of payment (limited to five earlier tax years in certain cases).
As the employee's earnings for the earlier tax year will have already been processed by payroll, their
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