February 2026 — NSSF year four
The pensionable-earnings ceiling stepped up to KES 108,000, lifting the employee-side maximum to KES 6,480 per month, matched by the employer. Every payroll needed reconfiguration in the February run.
December 2024 — deductibility rewrite
The Tax Laws (Amendment) Act 2024 made employee SHIF and Housing Levy contributions deductible from taxable income, changing the PAYE calculation order for every payslip in the country.
October 2024 — NHIF becomes SHIF
Health contributions moved from NHIF's fixed bands to SHIF's flat 2.75% of gross with a KES 300 floor and no ceiling.
July 2023 — Finance Act 2023
Introduced the Affordable Housing Levy at 1.5% + 1.5%, and added the 32.5% and 35% top PAYE bands. The bands have not changed since.
How Force HRM handles this
Rates live in the engine, not in your spreadsheet. When a change is gazetted, it is applied for the affected payroll period and every client's next run uses the new figures — with the change noted on the payroll summary you approve.