Leaving a job should end with a clean break and the right pay. Too often, employees resign and then wait for weeks to learn what they will receive. Knowing what is due, how to calculate it and when it should be paid puts you in control. This checklist covers the usual amounts and the tax treatment.

1. Salary up to your last day

You are entitled to all wages earned until the final day, including overtime and commissions that have been earned under your contract. Payment is due on the last day or on the next regular payday, according to the contract. Your payslip should show the days worked, and any partial month is normally pro-rated.

2. Unused annual leave

The Employment Act gives at least 21 working days of annual leave after each year of service. If you leave with days unused, the employer must pay for them, or for the fraction accrued if you leave mid-year. Check your balance on the leave planner. Leave pay is normal employment income and is taxed through PAYE. Your employer can use the leave liability and accrual calculator to compute the amount. For the rules on accrual and carry-over, read annual leave rights and leave pay.

3. Notice pay

If you resign, you give notice as the contract or the Act requires, usually 28 days for a monthly-paid employee. If the employer asks you to leave immediately, it must pay you in lieu of notice. If you leave without serving notice, the employer may deduct the equivalent pay from your dues, within the limits on deductions in the Act. See probation, contracts and notice periods.

4. Service pay and severance

Service pay under the Act applies to employees who are not members of NSSF or a registered pension or provident scheme, and is set at fifteen days' pay for each completed year of service. Employees who are NSSF members do not usually qualify, because the contributions replace it. Severance pay is due on redundancy, not on resignation. The severance pay calculator estimates both for your situation, and how redundancy and severance pay are taxed covers the tax.

5. Other amounts due

  • Pending allowances and reimbursements, such as claims you submitted using the staff expense claim form.
  • Bonuses already earned under the contract or policy, including a pro-rata share where the rules say so.
  • Pension or provident fund benefits. These are paid by the scheme, not the employer, and may take longer. Early withdrawals are taxed at higher rates than retirement payouts: read pension withdrawal tax changes.
  • Loan balances you owe the employer. These can be set off from your dues within the legal limits.

6. How terminal dues are taxed

Terminal payments are taxable employment income, except for amounts that the law exempts. The payments are added to the month's pay and can push you into a higher band, which makes PAYE in the final month look heavy. The terminal dues tax calculator shows the tax on each component, and the PAYE calculator helps compare the final month with a normal one. Where you are owed arrears from earlier years, tax rules may let the amount be spread; ask payroll.

7. Documents to ask for

  1. A certificate of service stating your job title and period of employment. The Act says the employer must give it on request.
  2. Your P9 for the year, plus earlier years if missing.
  3. A final payslip with every component.
  4. Proof of NSSF and SHIF remittance for your period of service.
  5. Clearance and handover forms, signed.

Keep them with your tax records. Your P9 is needed to file your return, as explained in filing your employment return with a P9.

8. If the employer delays

Write to the HR or finance manager with a list of the amounts due and a reasonable date. If nothing happens, you can contact the labour officer in your county, who can help resolve disputes. Courts and the Employment and Labour Relations Court are the final option. Keep copies of your contract, payslips and messages. Employers who deduct PAYE or NSSF but do not remit them create a separate problem, covered in when your employer does not remit your PAYE.

Before you resign: a quick plan

Calculate what you expect to receive, confirm your notice period, clear any loans and have your next job or income plan in place. A severance and terminal dues workbook lets you model the final month before you hand in your letter.

Frequently asked questions

How soon must final dues be paid? The Act says wages due must be paid on termination, so ask for a firm date in writing. Pension scheme payouts follow the scheme's own timelines.

Can the employer hold my certificate of service? No. The employer must provide a certificate of service on request when employment ends.

Is leave pay taxed at a lower rate? No. It is ordinary pay added to the final month, which may push part of it into a higher band.

What if I was never given service pay? Check whether you were a member of NSSF or a registered pension scheme, since members are generally not entitled to service pay.