In Short: Kenya Employer Payroll Liabilities (2026)
Running compliant payroll in Kenya requires withholding employee deductions (PAYE, NSSF, SHIF, Affordable Housing Levy) while funding mandatory employer-side liabilities: matching 6% NSSF (up to KES 6,480 in 2026), matching 1.5% Housing Levy, and paying KES 50 per employee for NITA. Total statutory remittances must be paid to KRA by the 9th of each month.
If you run a business or oversee HR in Kenya, managing salary disbursements requires an accurate PAYE calculator and employer payroll engine. This browser-based tool calculates take-home salaries for up to 200 employees while determining your exact total corporate payroll cost.
Employee payroll calculator
Add employee rows manually or paste raw comma-separated values (CSV) into the import box below. All calculations execute locally inside your web browser for complete confidentiality.
What employers must pay on top of salary
When budgeting for new personnel in Kenya, employers must account for statutory overheads that exceed the contracted gross remuneration. These include:
Mandatory Employer Payroll Overheads (2026)
| Statutory Levy |
Employer Contribution |
Monthly Limit / Cap |
Legal Basis |
| NSSF Employer Match |
6% of pensionable pay |
Max KES 6,480.00 per employee in 2026 |
NSSF Act No. 45 of 2013 |
| Housing Levy Employer Match |
1.5% of gross remuneration |
No upper limit |
Affordable Housing Act 2024 |
| NITA Training Levy |
Fixed KES 50.00 per employee |
Flat rate monthly |
Industrial Training Act |
Monthly payroll compliance checklist
- Verify employee attendance registers, overtime authorizations, and monthly basic pay adjustments.
- Compute gross remuneration including taxable house allowances and commuter subsidies.
- Apply mandatory statutory deductions using our verified NSSF calculator, SHIF calculator, and housing levy calculator.
- Calculate progressive income tax and apply resident personal relief using our net salary calculator.
- Disburse net take-home salaries via electronic bank transfer (EFT/RTGS) or corporate mobile money before month-end.
- Generate standard individual monthly payslips detailing all gross components and statutory withholdings.
- Prepare the monthly P10 payroll return and upload to KRA iTax before the 9th day of the subsequent month. Follow our detailed guide on how to file PAYE returns.
- Generate a Payment Registration Number (PRN) and remit all PAYE, Housing Levy, and NITA liabilities through an authorized commercial bank.