Statutory deductions quick guide for Kenyan employers

What the statutory deductions quick guide for kenyan employers gives you

Every Kenyan employer deducts and remits several statutory amounts each month, and a missed deadline brings penalties. This quick guide sets out PAYE, NSSF, SHIF, the Affordable Housing Levy and the NITA levy in one place: who pays, the basis, the usual due date and where to pay, with a monthly routine you can follow.

Who it is for

Small employers, new HR officers and bookkeepers who run payroll and want a clear, printable reference.

How to use it

1. Read the summary table to see each deduction and who pays it.
2. Check your own payroll against the PAYE bands.
3. Copy the due dates into your calendar.
4. Follow the monthly routine at the end every month.
5. Keep a signed or dated copy with your records, so you can show what was agreed or done.

What is inside

• All five statutory deductions in one table
• Monthly PAYE bands and personal relief
• Usual due dates and where to pay
• A monthly routine for remittances
• Penalty reminders

The document is a ready-to-print PDF with these parts: At a glance, Monthly PAYE bands, Where to pay, Your monthly routine. It is laid out for A4, with the headings, tables and tick boxes already in place, so you can print it and fill it in by hand, or type into it with a PDF editor.

Tips for getting it right

• Rates and limits change; confirm them each January and February.
• Pay on time even if you file late.
• Keep the payment slips with the payroll.
• Use the site calculators to check each payslip.

Why it helps

Staff records go wrong in small, repeated ways: a figure typed twice, a deadline forgotten, a promise that nobody wrote down. A tidy workbook that everyone uses the same way removes most of those problems. It also gives you something to show an employee, an auditor or a labour officer when a question comes up months later, and it makes the next payroll quicker because the facts are already in one place.

Questions people ask

Can I edit it? It is a PDF, so it is meant to be printed and completed, or filled with a PDF editor. If you want to change the wording, copy the text into Word or Google Docs and adapt it to your business.

Is it legal advice? No. It is a practical starting point written for Kenya. Rules change, so check the current position and ask a professional where the stakes are high.

Will it work on my phone? Yes for reading. For filling in and printing, a computer or a PDF app works best.

Keeping it safe and up to date

Payroll records are personal data and tax records at once, so keep the file somewhere only the people who need it can open, and keep each month's copy for at least five years. Statutory rates such as NSSF limits and the Housing Levy change, so check the Rates sheet against the official source before you rely on a figure.

Read how to run payroll for a small business for the wider picture. Free calculators that go with it: Paye calculator, Nssf calculator, Shif calculator. See more payroll templates or ask us for a custom one.

This document is general information, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.

Related guides, calculators and templates

• Free calculator: PAYE Calculator
• Free calculator: NSSF Calculator
• Free calculator: SHIF Calculator
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• Another template: Monthly payroll workbook (up to 150 employees)
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Need something different? Request a custom template, browse all guides or see every Excel template.