Free tool · Kenya payroll
What does that salary actually cost - and pay?
Enter a gross salary to estimate PAYE, NSSF Tier I/II, SHIF and Housing Levy deductions, take-home pay and the employer's total cost. October 2026 rates, for orientation.
- NSSF Tier I (6% of first KES 9,000)
- − Ksh 540
- NSSF Tier II (6% of KES 9,001–108,000)
- − Ksh 5,460
- SHIF (2.75% of gross, min KES 300)
- − Ksh 2,750
- Housing Levy (1.5% of gross)
- − Ksh 1,500
- PAYE (bands on taxable pay, less KES 2,400 relief)
- − Ksh 19,308
- Estimated net pay
- Ksh 70,442
Taxable income after deductions: Ksh 89,750 · Employer cost: Ksh 107,550 (gross + Ksh 6,000 NSSF + Ksh 1,500 Housing Levy + Ksh 50 NITA)
Estimates only - confirm current rates against KRA, NSSF and SHA notices before running payroll.
The October 2026 deduction stack at a glance
PAYE
10%–35% across five monthly bands, less KES 2,400 personal relief.
NSSF
6% + 6% match; Tier I to KES 9,000, Tier II to KES 108,000. Max KES 6,480.
SHIF
2.75% of gross, minimum KES 300 - employee-borne, remitted by the employer.
Housing Levy
1.5% employee + 1.5% employer of gross, no cap.
Everything is due by the 9th of the following month. Confirm current figures against KRA, NSSF and SHA notices before acting.
Frequently asked questions
What statutory deductions come off a Kenyan payslip?
Four: PAYE income tax, NSSF pension, SHIF health insurance and the Affordable Housing Levy. SHIF, NSSF and the Housing Levy reduce taxable income before PAYE is computed on the remainder.
How is SHIF calculated?
2.75% of gross salary with a minimum of KES 300, borne entirely by the employee and remitted by the employer to the Social Health Authority. SHIF replaced NHIF.
What is NSSF Tier I vs Tier II?
Both charge 6%: Tier I covers the first KES 9,000 of pensionable pay, Tier II covers KES 9,001 to KES 108,000. The maximum combined contribution is KES 6,480 a month, matched by the employer.
How is PAYE computed in Kenya?
Monthly bands run 10% to 35% on taxable income after SHIF, NSSF and Housing Levy deductions, less KES 2,400 personal relief. PAYE is due to KRA by the 9th of the following month.
What does a hire cost beyond the salary?
About 6% NSSF (capped at KES 6,480) plus 1.5% Housing Levy plus a KES 50 NITA levy per employee. SHIF costs the employer nothing - it is withheld from the employee and remitted.
Are these calculator figures exact?
They are orientation estimates from October 2026 rates. Confirm current PAYE bands, NSSF limits, SHIF rules and Housing Levy rates against KRA, NSSF and SHA notices before running payroll.
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