Payroll in Kenya, explained properly.
Written for employers and kept current — every statutory rate on these pages matches what Force HRM computes.
PAYE in Kenya: bands, reliefs, and deadlines
How Pay As You Earn is calculated in 2026: the monthly tax bands, what is deductible before tax, personal relief, and the filing deadline.
NSSF contributions in 2026: Tier I, Tier II, and the new ceiling
The NSSF Act 2013 schedule reached year four in February 2026. What the new pensionable-earnings ceiling means for employee and employer contributions.
SHIF: the 2.75% health contribution explained
The Social Health Insurance Fund replaced NHIF in October 2024. The rate, the base, the minimum, and how it interacts with PAYE.
The Affordable Housing Levy: 1.5% + 1.5%
Who pays the Housing Levy, on what base, when it is due, and the 3%-per-month penalty for getting it wrong.
The NITA levy: KES 50 that employers forget
The industrial training levy is small, employer-borne, and easy to miss because it changed how it is collected.
P9 forms: the year-end card every employee needs
What a P9 contains, when employees need it, and the employer's obligation to produce one for every person on the payroll.
What late payroll actually costs in Kenya
The penalty and interest regime for each statutory deduction, in one place.
Statutory changes tracker: what changed and when
The rolling log of payroll-relevant changes Kenyan employers have had to absorb, most recent first.
SHIF Explained: 2026 Rates, Who Pays, and How It Differs from NHIF
In late 2024, the National Hospital Insurance Fund (NHIF) was replaced by the Social Health Insurance Fund (SH...
NSSF Contribution Rates 2026: Tier I and Tier II Made Simple
NSSF contributions went up again from February 2026. The rate itself did not change — but the earnings limits...
The Affordable Housing Levy: What Every Kenyan Employer Must Deduct
The Affordable Housing Levy (AHL) is one of the four statutory deductions every Kenyan employer must handle ea...
How to Run Payroll for a Small Business in Kenya (Step-by-Step)
Running payroll in Kenya is not just about paying people on time. Get the statutory side wrong and you face KR...
How to Generate a P9 Form in Kenya (and When You Need One)
Every year around filing season, employees ask their HR or finance team the same question: "Where is my P9?" I...
How to Calculate PAYE in Kenya (2026 Guide with Worked Examples)
If you run payroll for a Kenyan business, PAYE is the deduction you cannot afford to get wrong. Under-deduct a...