Free tool
PAYE and net pay calculator for Kenya
Work out PAYE, NSSF, SHIF and the Housing Levy for one month's pay, from gross to net or net to gross. It uses the same statutory rates DeeHr360 payroll uses.
Gross payKES 100,000.00
PAYEKES 19,308.35
Take-home payKES 70,441.65
Take-home 70%PAYE 19%NSSF 6%SHIF 3%Housing Levy 2%
Employee
| Gross pay | KES 100,000.00 |
| NSSF Tier I6% of 0–9,000 | − KES 540.00 |
| NSSF Tier 26% of 9,000–108,000 | − KES 5,460.00 |
| SHIF2.75% of Gross pay | − KES 2,750.00 |
| Housing Levy1.5% of Gross pay | − KES 1,500.00 |
| Taxable pay | KES 89,750.00 |
| Tax on taxable pay | KES 21,708.35 |
| Personal Relief | − KES 2,400.00 |
| PAYE | − KES 19,308.35 |
| Take-home pay | KES 70,441.65 |
How the tax is worked out
| KES 24,000.00 at 10%Band 1 | KES 2,400.00 |
| KES 8,333.00 at 25%Band 2 | KES 2,083.25 |
| KES 57,417.00 at 30%Band 3 | KES 17,225.10 |
| Tax before relief | KES 21,708.35 |
Cost to the employer
| Gross pay | KES 100,000.00 |
| Employer NSSF Tier I | + KES 540.00 |
| Employer NSSF Tier 2 | + KES 5,460.00 |
| Employer Housing Levy | + KES 1,500.00 |
| Total cost | KES 107,500.00 |
PAYE bands, per month
| Taxable pay | Rate |
|---|---|
| First KES 24,000 | 10% |
| Next KES 8,333 | 25% |
| Next KES 467,667 | 30% |
| Next KES 300,000 | 32.5% |
| Above KES 800,000 | 35% |
Personal relief comes off the tax, not the pay. NSSF, SHIF and the Housing Levy come off pay before tax is worked out.
Deductions on gross pay
| Deduction | Rule |
|---|---|
| NSSF Tier I | 6% of 0–9,000 |
| NSSF Tier 2 | 6% of 9,000–108,000 |
| SHIF | 2.75% of Gross pay |
| Housing Levy | 1.5% of Gross pay |
When each one is due
- PAYE: by the 9th of the following month, filed on iTax with the P10 return.
- NSSF and SHIF: by the 9th of the following month.
- Housing Levy: within nine working days after the end of the month.
- P9 tax cards: to every employee each year, for their own tax return.
Doing this for everyone, every month?
DeeHr360 payroll applies these rules to your whole company, brings in leave, overtime and deductions, sends protected payslips and prepares the P10, NSSF, SHIF and Housing Levy returns.
An estimate for one employee in one month. It does not cover benefits in kind, pension contributions beyond NSSF, or disability exemptions.