Acts and Regulations:
Industrial Training Amendment Act 2022
Industrial Training Levy Order 2007
Industrial Training Act Cap. 237
NITA Levy in Summary:
NITA Is an obligation on Employers (CAP 237 5B(5)): A training levy shall not be deducted from the emoluments of an employee.
To be paid monthly: Kshs.50 per employee per month.
Due Date: 5th of following month
How to pay: Via KRA iTax (see steps below)
Definition of Employer: “employer” means any person, public body, firm, corporation or company who or which has entered into a contract of service to employ any person, and includes:
– an agent, foreman or manager; and
– an heir, successor, assignee or transferee of that person, public body, firm, corporation or company;
How To Pay (Make return with PAYE on iTax):
From May 2023 NITA is automatically computed at 50/= per employee when you upload your PAYE return. There is no longer an option to upload the NITA list separately.
After uploading your PAYE return on iTax, follow the steps below to generate the Payment Eslip.
Steps to generate NITA Eslip on iTax:
Log in to iTax, then click on the following options:
Payments | Payment Registration | Next | Tax Head: Agency Revenue | Tax Sub Head: NITA Levy | Payment Type: Self Assessment | Tax Periods: Current Year and Month | Select The Amount | Add | Submit
Pay NITA using the Payment Eslip the same way you pay PAYE.
Superceded Steps to Upload NITA List to KRA P10 Sheet (No Longer Valid After April 2023):
1. Create CSV spreadsheet of all active employees with four columns: ID Number, Name, PIN, Amount
This data can be exported from PayslipMaker and Nifty Payroll: Look for “NITA – Monthly” in the Payslips Reports.
2. Import into KRA iTax P10 Excel file, there is a sheet for NITA called M1_NITA_Levy_Dtls
3. Upload along with PAYE
4. Generate Payment Eslip (Separate eslips are generated for PAYE and for NITA)