For employers

For Employers in Kenya: Payroll Compliance Calendar, Hiring Tools and Job Adverts

Practical help for small and growing employers: the monthly statutory deadlines, free payroll calculators, how to write a job advert that attracts the right people, and how to advertise on JobInKenya.

Monthly payroll compliance calendar

Most statutory payroll payments in Kenya fall due on the same day, the 9th of the month after the payroll month. Missing it brings penalties that grow every month. The table below is taken from the official KRA, SHA and NITA guidance linked in each row.

Obligation Rate or amount Due Where
PAYE (income tax deducted from employees) Graduated bands per KRA Pay and file the return by the 9th of the following month KRA iTax
Affordable Housing Levy 1.5% of gross pay from the employee and 1.5% from the employer Within nine working days after the end of the month, per KRA KRA iTax, declared in the PAYE return
SHIF (Social Health Insurance Fund) 2.75% of the employee’s gross pay By the 9th of the following month, per SHA SHA employer portal
NSSF 6% from the employee and 6% from the employer, within the current earnings limits By the 9th of the following month NSSF portal
NITA industrial training levy KSh 50 per employee per month, paid by the employer, not deducted from pay, per NITA Declared in the PAYE return (sheet M1); check NITA and KRA guidance for your payment timing KRA iTax

KRA sets the PAYE penalties: late filing costs the higher of 25% of the tax due or KSh 10,000, and late payment costs 5% of the tax due plus interest of 1% a month. SHA charges a penalty of 2% of the unpaid amount for each month SHIF contributions remain unpaid, and employees with unpaid contributions cannot access SHIF services until the arrears are cleared.

New employers should also register with NITA as levy contributors using Form 1, with a copy of the business registration certificate and KRA PIN. Under the Training Levy Order, an employer with fewer than 100 employees is exempt from registration for 12 months from the date the business was registered.

Free payroll calculators

Writing a job advert that works

Good adverts attract fewer but better applications and save hours of screening. A clear advert:

  1. Uses a plain job title people actually search for, such as “Accounts Assistant”, not an internal grade.
  2. States the location and whether the role is on-site, hybrid or remote.
  3. Lists five to eight real duties, starting with the ones that take most of the time.
  4. Separates must-haves from nice-to-haves. Long lists of requirements put off good candidates, especially women and career changers.
  5. Gives the pay range if you can. It is the first thing most candidates look for.
  6. Explains exactly how to apply, with a deadline and a company email address rather than a personal one.
  7. Never asks candidates to pay for anything. Payment requests are the main sign job seekers use to spot fake adverts.

Section 5 of the Employment Act prohibits discrimination in recruitment on grounds such as sex, religion, ethnicity, disability, pregnancy and HIV status, so leave out requirements such as age limits or marital status unless they are a genuine requirement of the job. Our guide to the Employment Act summarises the rest of your obligations, from written contracts to annual leave and notice periods.

Advertise on JobInKenya

You can list a vacancy, sponsor a listing or reach job seekers through our alerts. Details and current packages are on the advertise with JobInKenya page, and you can also contact us about a specific campaign.

Offering attachment places

Taking on students for industrial attachment is a low-cost way to find future staff. NITA says levy-compliant employers can receive attachment grants and reimbursement of approved staff training costs. Students find placements through our attachments and internships hub.