Career advice · Updated October 2026
How to Read Your Payslip in Kenya: Every Line Explained
Photo: Edmond Dantès / Pexels (Pexels License, free to use)
Your payslip tells you exactly how your employer arrived at the money in your account, but it can look like a page of codes. This guide explains how to read your payslip in Kenya, line by line, so you can confirm every deduction and catch mistakes early.
Section 1: Employee details
At the top you will see your name, staff number, KRA PIN, NSSF number, SHA (SHIF) number, department, pay period and bank details. Check that your KRA PIN and NSSF number are correct. A wrong number can mean your PAYE or NSSF contributions are credited to someone else.
Section 2: Earnings
- Basic salary: your fixed monthly pay.
- Allowances: house, transport, commuter, airtime, hardship or responsibility allowances. Cash allowances are generally taxable.
- Overtime: extra hours, usually at 1.5 times your hourly rate on normal days and 2 times on rest days and public holidays. Check it with our overtime calculator.
- Bonus or commission.
- Benefits in kind: the taxable value of non-cash benefits such as a company car. These are not paid in cash but are added to taxable pay.
Together these form your gross pay.
Section 3: Statutory deductions
NSSF
From February 2026, NSSF is 6% of your pay up to KSh 108,000. It appears as two lines: Tier I (6% of the first KSh 9,000, maximum KSh 540) and Tier II (6% of pay between KSh 9,001 and KSh 108,000, maximum KSh 5,940). Your employer pays the same again. Our NSSF calculator shows your figure, and Business Radar explains how to check your NSSF statement.
SHIF
The Social Health Insurance Fund deduction is 2.75% of gross pay, with a minimum of KSh 300. It replaced NHIF in October 2024. Use the SHIF calculator.
Affordable Housing Levy (AHL)
1.5% of gross pay, matched by your employer.
PAYE
Income tax calculated on taxable pay, after NSSF, SHIF and AHL are removed, using the KRA bands, minus personal relief of KSh 2,400 and any insurance relief. Our guide to how PAYE works in Kenya explains the bands.
Section 4: Reliefs and tax information
Many payslips show “taxable pay”, “tax charged”, “personal relief” and “insurance relief” separately, then “PAYE” as the final tax. Tax charged minus reliefs equals PAYE.
Section 5: Other deductions
- Pension or provident fund contributions above NSSF.
- HELB loan repayments, deducted by the employer and remitted to HELB.
- SACCO savings and loan repayments.
- Salary advances and staff loans.
- Union dues and welfare contributions.
- Court-ordered deductions.
Under the Employment Act, an employer can only make deductions allowed by law or agreed with you in writing, and total deductions are limited so that you keep a portion of your wages. If a deduction surprises you, ask HR for the authority behind it.
Section 6: Net pay
Net pay is gross pay minus all deductions. This is what reaches your bank or M-Pesa.
A worked example
For a KSh 100,000 gross salary with no other deductions: NSSF KSh 6,000, SHIF KSh 2,750, Housing Levy KSh 1,500 and PAYE KSh 19,308.35, leaving net pay of KSh 70,441.65. Enter your own figures in the net salary calculator to compare.
How to spot payroll errors
- Is your NSSF still using old limits? From February 2026 the maximum employee contribution is KSh 6,480.
- Is SHIF 2.75% of gross pay, not an old NHIF band amount?
- Have SHIF and AHL been deducted before PAYE was calculated?
- Is personal relief applied (unless this is a second job)?
- Is your insurance relief applied if you gave HR your policy details?
- Do overtime hours match your records?
If something looks wrong, raise it with HR in writing and keep copies. At year end, compare your payslips with your P9 form before filing your return; Business Radar explains what to do if a return is wrong.
Keep your payslips
Save every payslip, either as a PDF or a photo. You will need them to apply for loans and mortgages, to check your P9 at year end, to support a tax refund claim, to prove income for visas, and to calculate your terminal dues if your job ends. If your employer only shows payslips on a portal, download them each month in case you lose access when you leave.
Payslips with allowances: an example
Suppose your basic salary is KSh 70,000 and you receive a KSh 20,000 house allowance and a KSh 10,000 commuter allowance. Your gross pay is KSh 100,000, and NSSF, SHIF, the Housing Levy and PAYE are all calculated on that figure. That is why a rise in allowances changes your deductions as well as your pay. Enter the total gross in our calculator to see the effect.
Key takeaways
- Gross pay includes basic salary, allowances, overtime and taxable benefits.
- NSSF, SHIF and the Housing Levy come off before PAYE is calculated.
- Check your KRA PIN, NSSF and SHA numbers are correct.
- Question any deduction you did not agree to.
Frequently asked questions
What is the difference between gross pay and net pay?
Gross pay is your total earnings before deductions. Net pay is what you receive after NSSF, SHIF, the Housing Levy, PAYE and other deductions.
Why are there two NSSF lines on my payslip?
They are Tier I (pay up to KSh 9,000) and Tier II (pay from KSh 9,001 to KSh 108,000).
Can my employer deduct money without my consent?
Only deductions allowed by law or agreed with you in writing are permitted under the Employment Act.
What is a P9 form?
An annual summary from your employer of your pay and PAYE, used to file your KRA return.
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