PAYE Calculator Kenya
Work out PAYE, NSSF, SHIF and the Affordable Housing Levy on any Kenyan salary, with net pay and employer cost in seconds.
Kenya PAYE, NSSF, SHIF and Housing Levy Calculator
Enter a monthly salary to see PAYE, each statutory deduction, take-home pay and what the employee really costs the business — calculated the same way saloPoint calculates a Kenyan payroll.
Your monthly salary
Type the gross salary, or drag the slider, to see how the deductions change.
Take-home pay
KES 45,311.65
per month, after PAYE and statutory deductions
Deductions
KES 14,688.35
24.5% of gross
These figures update as you type or drag the slider.
See the full PAYE breakdownOptional deductions and reliefs
Deductible up to the lowest of your contribution, 30% of pensionable pay, or KES 30,000 a month.Insurance relief is 15% of the premium you pay, capped at KES 5,000 of relief a month.Deductible up to KES 30,000 a month on an owner-occupied home. It reduces your tax but is not taken out of your salary here.Statutory deductions to include
6% of the first KES 9,000 (Tier I) plus 6% of KES 9,001–108,000 (Tier II), so up to KES 6,480 a month — matched by the employer. NSSF advises these limits under the Act, so confirm the current ceiling on the NSSF portal.
Estimated take-home pay
KES 45,311.65
per month, after PAYE and statutory deductions
Total deductions
KES 14,688.35
24.5% of gross pay
How the PAYE was worked out
Taxable pay of KES 53,850.00 is taxed band by band, then your reliefs are subtracted.
What the employer pays on top
NSSF and the Housing Levy are also payable by the employer, so this salary costs the business more than the gross figure.
PAYE, NSSF and SHIF are due by the 9th of the following month and the Housing Levy by the 9th working day after the payroll month.
Estimate only. As on KRA's own PAYE calculator, NSSF, SHIF and the employee Housing Levy are deducted from gross pay before tax, so all three reduce the PAYE as well as take-home pay; a registered pension and deductible mortgage interest reduce it further. Statutory rates, bands and reliefs change, and individual cases differ, so confirm the current figures on the KRA, NSSF and SHA portals. Printed payslips, P9/P10/P10A reports and the same calculations run automatically in saloPoint payroll software, and you can ask us to check your payroll setup.
How PAYE Is Calculated in Kenya
Every payslip in Kenya follows the same five steps. Once you can follow them, you can check any payroll — yours or your employer's.
Start with gross monthly pay
Gross pay is the basic salary plus taxable allowances, overtime, commission and taxable benefits — everything the employee earns before any deduction.
Subtract the allowable deductions
NSSF at 6% of pensionable earnings up to the current earnings limits, SHIF at 2.75%, the 1.5% employee Affordable Housing Levy, registered pension contributions and deductible mortgage interest all come off gross pay to give taxable pay.
Apply the PAYE bands to taxable pay
Taxable pay is taxed in slices — 10% on the first KES 24,000, 25% on the next KES 8,333, 30% on the next KES 467,667 up to KES 500,000, 32.5% on the next KES 300,000 up to KES 800,000, and 35% above that. Adding the slices gives gross tax.
Subtract your reliefs
Every resident employee gets KES 2,400 of personal relief each month, plus insurance relief of 15% of qualifying premiums. Reliefs reduce the tax itself, not the income.
Check net pay — and the employer cost
Net pay is gross pay less PAYE, NSSF, SHIF, the Housing Levy and any pension the employee contributes. On top of that, the employer pays its own NSSF and 1.5% Housing Levy.
What this calculator assumes
We would rather show you the rules than hide them. These are the figures the calculator uses, and where a figure can change we say so.
- ✓NSSF is calculated at 6% of the first KES 9,000 (Tier I) plus 6% of pay between KES 9,001 and KES 108,000 (Tier II), for both employee and employer — up to KES 6,480 a month each. Those two limits are advised by NSSF under the Act rather than fixed in law, so confirm the current ceiling on the NSSF portal, or switch the NSSF control to enter your own figure. NSSF is deducted from taxable pay as well as take-home pay.
- ✓SHIF is calculated at 2.75% of gross monthly salary. A statutory minimum contribution can apply to low earners — confirm the current position with SHA.
- ✓The Affordable Housing Levy is 1.5% of gross monthly salary for the employee, matched by 1.5% from the employer.
- ✓PAYE bands applied: 10% on the first KES 24,000; 25% on KES 24,001 to KES 32,333; 30% on KES 32,334 to KES 500,000; 32.5% on KES 500,001 to KES 800,000; and 35% above KES 800,000. Personal relief is KES 2,400 a month.
- ✓Pension relief is limited to the lowest of the actual contribution, 30% of pensionable pay, or KES 30,000 a month.
- ✓Insurance relief is 15% of premiums paid, capped at KES 5,000 of relief a month.
- ✓Mortgage interest on an owner-occupied home is deductible up to KES 30,000 a month. It reduces tax but is not deducted from salary.
- ✓The calculator ignores other taxable benefits, tax-exempt allowances, previous-employer income and expatriate concessions, any of which can change the result.
Kenya PAYE Bands and Statutory Rates
These are the figures KRA applies today: five monthly PAYE bands (the top two at 32.5% and 35% for higher earners), the NSSF, SHIF and Housing Levy rates, and the reliefs that reduce the tax.
Monthly PAYE tax bands
Applied to taxable pay, band by band.
| Taxable pay | Rate | Tax on the full band |
|---|---|---|
| First KES 24,000 | 10% | KES 2,400.00 |
| Next KES 8,333 (KES 24,001 – 32,333) | 25% | KES 2,083.25 |
| Next KES 467,667 (KES 32,334 – 500,000) | 30% | KES 140,300.10 |
| Next KES 300,000 (KES 500,001 – 800,000) | 32.5% | KES 97,500.00 |
| Amounts above KES 800,000 | 35% | No limit |
NSSF Tier I
Employee: 6% of the first KES 9,000 (max KES 540)
Employer: 6% (max KES 540)
NSSF Tier II
Employee: 6% of KES 9,001 – 108,000 (max KES 5,940)
Employer: 6% (max KES 5,940)
SHIF / SHA
Employee: 2.75% of gross monthly salary
Employer: Deducted and remitted by the employer
Affordable Housing Levy
Employee: 1.5% of gross monthly salary
Employer: 1.5% of gross monthly salary
Reliefs and allowable deductions
Reliefs reduce the tax you pay; allowable deductions come off gross pay before PAYE is calculated.
KES 2,400 a month (KES 28,800 a year) for every resident employee.
15% of life or health insurance premiums paid, capped at KES 5,000 of relief a month.
Deductible up to the lowest of the actual contribution, 30% of pensionable pay, or KES 30,000 a month.
Interest on an owner-occupied home is deductible up to KES 30,000 a month.
What comes off gross pay before tax: NSSF, SHIF at 2.75%, the employee Affordable Housing Levy at 1.5%, registered pension contributions (capped) and mortgage interest on an owner-occupied home. All of them reduce taxable pay, which is the same treatment KRA's own PAYE calculator applies — so a change to the NSSF contribution does move the PAYE.
On the NSSF limits: the 6% rate is set by the NSSF Act, but the lower and upper earnings limits that cap it are advised by NSSF from time to time and have risen since the Act took effect. The calculator uses KES 9,000 and KES 108,000 (a maximum of KES 6,480 a month from each side) — confirm the current limits on the NSSF portal, or use the NSSF control in the calculator above to enter your own figure.
⚠️ Statutory rates, bands and reliefs change. Always confirm the current figures on the official KRA, NSSF and SHA portals before using them for a real payroll — and remember that saloPoint is updated whenever they change.
PAYE and Net Pay Worked Examples
The same calculation, run at four salary levels — including a KES 600,000 salary that reaches the 32.5% band. These are the figures the calculator above produces when only the statutory deductions apply.
KES 30,000 gross
- NSSF Tier I & Tier IIKES 1,800.00
- SHIF / SHA (2.75%)KES 825.00
- Affordable Housing Levy (1.5%)KES 450.00
- Taxable payKES 26,925.00
- PAYE (after KES 2,400 relief)KES 731.25
- Total deductionsKES 3,806.25
KES 60,000 gross
- NSSF Tier I & Tier IIKES 3,600.00
- SHIF / SHA (2.75%)KES 1,650.00
- Affordable Housing Levy (1.5%)KES 900.00
- Taxable payKES 53,850.00
- PAYE (after KES 2,400 relief)KES 8,538.35
- Total deductionsKES 14,688.35
KES 150,000 gross
- NSSF Tier I & Tier IIKES 6,480.00
- SHIF / SHA (2.75%)KES 4,125.00
- Affordable Housing Levy (1.5%)KES 2,250.00
- Taxable payKES 137,145.00
- PAYE (after KES 2,400 relief)KES 33,526.85
- Total deductionsKES 46,381.85
KES 600,000 gross
- NSSF Tier I & Tier IIKES 6,480.00
- SHIF / SHA (2.75%)KES 16,500.00
- Affordable Housing Levy (1.5%)KES 9,000.00
- Taxable payKES 568,020.00
- PAYE (after KES 2,400 relief)KES 164,489.85
- Total deductionsKES 196,469.85
Change the salary, add a pension or an insurance premium in the calculator above to see how each figure moves — and read the step-by-step PAYE guide for the full arithmetic.
Recalculate with my salaryFor Employers: Payroll Cost and Remittance Dates
A salary is not the whole cost of an employee, and calculating the deductions is only half the job for a Kenyan employer. The other half is paying the right people by the right date.
Employer NSSF match
The employer contributes the same amount as the employee — up to KES 540 in Tier I and KES 5,940 in Tier II, so up to KES 6,480 a month per employee.
Employer Housing Levy
A further 1.5% of each employee’s gross monthly salary, paid on top of salary and not recovered from the employee.
Itemised payslips
Every employee is entitled to a written payslip showing gross pay, each deduction and net pay. Generating them by hand is where employers quietly fall behind.
Monthly and annual returns
PAYE returns are filed monthly (P10 with its P10A schedule), and P9 tax deduction cards are issued for each employee at the end of the tax year.
When each deduction must reach the authority
Late remittance attracts penalties and interest, even when the deductions were calculated correctly.
| Deduction | Due date | Paid to |
|---|---|---|
| PAYE (and the Housing Levy declared in the P10) | By the 9th of the following month | KRA iTax |
| NSSF contributions (employee + employer) | By the 9th of the following month | NSSF |
| SHIF contributions | By the 9th of the following month | Social Health Authority |
| Affordable Housing Levy | By the 9th working day after the payroll month | KRA iTax |
Deadlines are the generally published dates — confirm the current dates and any extensions on the KRA, NSSF and SHA portals.
Stop doing this in a spreadsheet
saloPoint calculates PAYE, NSSF Tier I and II, SHIF and the Housing Levy for every employee, prints the payslips and bank files, and produces the P9, P10 and P10A reports from the same payroll run.
PAYE Calculator FAQ
Common questions about PAYE, NSSF, SHIF, the Housing Levy and Kenyan payroll calculations
Start with gross monthly pay and subtract the allowable deductions — NSSF, SHIF, the employee Affordable Housing Levy, registered pension contributions and deductible mortgage interest — to reach taxable pay. Tax that amount in bands of 10%, 25%, 30%, 32.5% and 35%, then subtract your reliefs: KES 2,400 of personal relief plus any insurance relief. What remains is the PAYE you remit to KRA.
The monthly PAYE bands are 10% on the first KES 24,000 of taxable pay, 25% on the next KES 8,333 (KES 24,001 to 32,333), 30% on the next KES 467,667 (KES 32,334 to 500,000), 32.5% on the next KES 300,000 (KES 500,001 to 800,000), and 35% on amounts above KES 800,000.
Personal relief is a tax credit of KES 28,800 a year, which is KES 2,400 a month, available to every resident employee. It reduces the tax itself rather than the income, so it is subtracted after the bands have been applied. Where someone has more than one employer, the relief is claimed through only one of them.
Yes. The Tax Laws (Amendment) Act 2024 made SHIF contributions deductible expenses for employees, so the 2.75% employee contribution comes off gross pay before PAYE is calculated.
Yes. The same 2024 amendment made the employee Affordable Housing Levy contribution an allowable deduction for PAYE purposes, replacing the earlier relief-based treatment. That is why the 1.5% levy reduces taxable pay in this calculator.
NSSF is 6% from the employee and 6% from the employer on the first KES 9,000 a month (Tier I, up to KES 540 each) and another 6% each on pay between KES 9,001 and KES 108,000 (Tier II, up to KES 5,940 each). The maximum is KES 6,480 from the employee and KES 6,480 from the employer, per employee per month. The 6% rate is set by the NSSF Act, but the lower and upper earnings limits that cap it are advised by NSSF from time to time, so confirm the current limits on the NSSF portal — the calculator also lets you enter your own NSSF figure instead.
Yes. The employee NSSF contribution is deducted from gross pay before PAYE is calculated, alongside SHIF, the employee Affordable Housing Levy, registered pension contributions and deductible mortgage interest. That is the treatment KRA’s own PAYE calculator applies: on a KES 500,000 salary the taxable pay is KES 472,270 after NSSF of KES 6,480, SHIF of KES 13,750 and the Housing Levy of KES 7,500.
Employees contribute 2.75% of gross monthly salary to the Social Health Insurance Fund, which the employer deducts and remits to the Social Health Authority.
The Affordable Housing Levy is 1.5% of the employee gross monthly salary deducted from the employee, plus a matching 1.5% paid by the employer on top of gross salary.
Net salary is gross pay less PAYE, the employee NSSF contribution, SHIF, the employee Affordable Housing Levy and any other agreed deduction such as a pension, loan repayment, advance or welfare contribution. The calculator shows the net figure for each salary you enter.
Your registered retirement scheme contribution is deductible up to the lowest of the actual amount you contribute, 30% of your pensionable pay, or KES 30,000 a month (KES 360,000 a year). The monthly cap was raised from KES 20,000 in December 2024.
Insurance relief is 15% of the premiums you pay for qualifying life or health insurance, capped at KES 5,000 of relief a month. Enter your monthly premium in the calculator and the relief is applied automatically.
Common reasons are taxable allowances and benefits that sit outside basic pay, loans, advances or welfare deductions, arrears and back pay, a different pension arrangement, tax-exempt allowances, income from an earlier employer in the same year, or a SHIF minimum contribution for lower salaries. The calculator covers the statutory calculation on a straightforward monthly salary.
The bands, rates and reliefs used here reflect the published Kenyan figures, including the current five PAYE bands — the top two at 32.5% above KES 500,000 and 35% above KES 800,000 of monthly taxable pay — and the 2024 changes that made SHIF and the employee Affordable Housing Levy deductible. Rates and thresholds do change, so confirm the current position on the official KRA, NSSF and SHA portals before you rely on the result for a real payroll. saloPoint is updated whenever the law changes.
saloPoint payroll software applies the same PAYE bands, NSSF tiers, SHIF and Housing Levy rules to every employee automatically, then prints payslips and bank payment files and produces the P9, P10 and P10A reports. It is a one-time licence from KES 20,000, with a free trial you can run against your own payroll.
Kenyan Payroll Guides
The arithmetic behind the calculator, explained step by step for each statutory deduction.
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