Statutory payroll rates
The rates in force on the pay period's last day are used. A change in law is a new dated row; earlier periods keep their rates. Built-in defaults apply when no row exists.
Built-in defaults
{
"paye": {
"bands": [
[
24000,
0.1
],
[
32333,
0.25
],
[
500000,
0.3
],
[
800000,
0.325
],
[
null,
0.35
]
],
"personal_relief": 2400,
"insurance_relief_rate": 0.15,
"insurance_relief_cap": 5000,
"pension_deduction_cap": 30000,
"shif_deductible": true,
"housing_levy_deductible": true
},
"nssf": {
"rate": 0.06,
"lower_limit": 9000,
"upper_limit": 108000
},
"shif": {
"rate": 0.0275,
"minimum": 300
},
"housing_levy": {
"employee_rate": 0.015,
"employer_rate": 0.015
},
"nita": {
"per_employee": 50
}
}
| Code | Effective | Note | Data |
|---|---|---|---|
| nssf | 01 Feb 2026 | NSSF Act 2013, year 4 limits (from February 2026) | {"rate":0.06,"lower_limit":9000,"upper_limit":108000} |
| nssf | 01 Feb 2025 | NSSF Act 2013, year 3 limits | {"rate":0.06,"lower_limit":8000,"upper_limit":72000} |
| shif | 01 Oct 2024 | Social Health Insurance Act 2023: 2.75% of gross, minimum KES 300 | {"rate":0.0275,"minimum":300} |
| housing_levy | 19 Mar 2024 | Affordable Housing Act 2024: 1.5% employee and employer | {"employee_rate":0.015,"employer_rate":0.015} |
| nssf | 01 Feb 2024 | NSSF Act 2013, year 2 limits | {"rate":0.06,"lower_limit":7000,"upper_limit":36000} |
| paye | 01 Jul 2023 | Income Tax bands and reliefs (Finance Act 2023) | {"bands":[[24000,0.1],[32333,0.25],[500000,0.3],[800000,0.325],[null,0.35]],"personal_relief":2400,"insurance_relief_rate":0.15,"insurance_relief_cap":5000,"pension_deduction_cap":30000,"shif_deductible":true,"housing_levy_deductible":true} |
| nssf | 01 Feb 2023 | NSSF Act 2013, year 1 limits | {"rate":0.06,"lower_limit":6000,"upper_limit":18000} |
| nita | 01 Jan 2020 | NITA levy: KES 50 per employee per month | {"per_employee":50} |