☎ +254 725 585 779 • info@softdots.co.ke • Request a Demo
Softdots Systems
Explore Modules Request a Demo
Resources

Kenya Statutory Payroll Rates

A quick reference for the PAYE bands and statutory deductions our HRMS applies automatically on every payroll run. Rates change with each Finance Act, so always confirm the current figures with KRA, NSSF or SHA before relying on them for filing.

PAYE — Pay As You Earn

Monthly income tax bands

Applied progressively to taxable pay, after NSSF and Housing Levy are deducted from gross salary.

Monthly Taxable Pay (KES) Rate
First KES 24,000 10%
Next KES 8,333 (24,001 - 32,333) 25%
Next up to KES 500,000 (32,334 - 500,000) 30%
KES 500,001 - 800,000 32.5%
Above KES 800,000 35%

Personal relief: KES 2,400 per month (KES 28,800 per year), automatically applied for resident employees.

Other Statutory Deductions

NSSF, SHIF and the Housing Levy

NSSF

6% of pensionable pay from the employee, matched 6% by the employer, subject to the current Tier I / Tier II earnings limits and monthly cap.

SHIF

2.75% of gross pay, replacing the former NHIF, with no fixed-band cap.

Affordable Housing Levy

1.5% of gross pay from the employee, matched 1.5% by the employer, with no income cap.

Built Into Every Payroll Run

You don't have to track rate changes yourself

Statutory rates in Kenya change more often than most payroll teams would like. Our HRMS keeps PAYE bands, NSSF, SHIF and Housing Levy rates table-driven and centrally updated, so a Finance Act change doesn't mean rebuilding your payroll formulas by hand.

Request a Demo
  • Table-driven statutory deduction rates, not hardcoded formulas
  • Automated iTax and GL exports, ready to file
  • Monthly returns support for NSSF, SHIF and HELB
  • P9-ready annual reporting for every employee

See compliant payroll in action

We'll walk you through a live payroll run, PAYE bands, NSSF, SHIF and Housing Levy included.

Request a Demo