Payroll is done by people and spreadsheets, and both make mistakes. A small error repeated every month becomes a large one, and by the time you notice it may be hard to fix. These are the eight errors that turn up most often, and how to check each.

1. Missing personal relief

Personal relief of KES 2,400 a month should reduce your PAYE from your main employer. If your PAYE is higher than the PAYE calculator shows for your salary, a missing relief is the first thing to check.

2. Wrong NSSF limits

NSSF is 6% of pensionable pay up to the upper earnings limit, which was raised in February 2026. Using last year's limits gives the wrong figure. Check with the NSSF calculator and read NSSF contributions explained.

3. SHIF on the wrong base

SHIF is 2.75% of gross income. If it is worked out on basic pay only, you are paying too little, and if it ignores the minimum, too much. Test it in the SHIF calculator.

4. Housing Levy missing or miscalculated

The levy is 1.5% of gross pay. It should appear as a separate line, and since 27 December 2024 it reduces taxable pay. See the Affordable Housing Levy explained.

5. Statutory deductions not reducing taxable pay

NSSF, SHIF and the Housing Levy are deducted before PAYE. If PAYE seems to be charged on the full gross pay, ask how taxable pay was reached. Our guide to how PAYE is calculated shows the sequence.

6. A relief you qualify for was never applied

Insurance relief, mortgage interest and pension contributions only reduce tax if your employer knows about them. See how to claim insurance relief, mortgage interest relief and pension contributions and tax relief.

7. Allowances missing or overtime unpaid

Compare your gross pay with your contract and any approved allowances. If you worked overtime, check it was paid at 1.5 or 2 times your hourly rate; see overtime pay rules.

8. Deductions you did not agree to

Loan repayments, SACCO contributions and advances should be ones you agreed in writing. An unexplained deduction is a reason to ask. A tracker like the salary advance and loan tracker makes the balance of any advance clear.

How to raise a problem

  1. Write down which line looks wrong and what you think it should be.
  2. Send it to HR or payroll by email so there is a record.
  3. Ask for a corrected payslip and the arrears.
  4. If it is not fixed, follow up in writing, and then contact the labour office or KRA as appropriate.

Keep evidence

Keep your payslips, your contract and your P9. The payslip generator workbook shows what a correct payslip looks like, and employers can use the monthly payroll workbook to avoid these errors. If your employer does not pay what it deducts, read what to do when your employer does not remit your PAYE.

Rates change from time to time. Confirm the current figures with KRA, NSSF and the Social Health Authority.

Common questions

How can I check my PAYE quickly? Enter your gross pay and deductions into a PAYE calculator for the same month. If the PAYE differs by more than a few shillings, look for a missing relief, a benefit valued too high or a wrong NSSF figure.

Who is responsible if the employer deducts too much? The employer must correct it. Raise it in writing with your workings. If it is not fixed, the excess PAYE can be claimed back on your annual return.

What if my PAYE does not appear on my iTax? Ask the employer to confirm that it filed the monthly returns with your correct PIN. Until the return is filed, KRA cannot credit the tax to you.