Only employees who are subject to PAYE tax can claim the 15% Insurance Premium Tax Relief. The tax-paying life policyholder should obtain an annual insurance premium contribution certificate from the insurer and submit a copy of the same to the employer. The certificate should be accompanied with a letter from the policyholder seeking for the relief. The employer is expected to effect the relief through the payroll by submitting the premium to the insurer net of the 15% relief.

For premiums already paid to the insurer without deducting the relief, employees are requested to write to KRA seeking the refund. For self employed individuals, request for the 15% Insurance Premium Relief is made through the annual tax returns through submitting the annual premium contribution certificate to KRA who will then compute the refund.