What it is
Employers registered under the Industrial Training Act pay KES 50 per employee per month to the National Industrial Training Authority. It is employer-borne — nothing is deducted from the employee.
How it is collected now
Since the unified payroll return, the levy is declared and paid together with PAYE on iTax by the 9th of the following month, rather than annually to NITA directly. Payrolls still configured for the old annual cycle quietly stop remitting.
What you get for it
Levy-compliant employers can claim reimbursement for approved employee training through NITA's scheme — a benefit most small employers never use because they do not know they are already paying for it.