PAYE rules

PAYE tax rules

Nifty Payroll follows Kenya’s PAYE and statutory rules. These notes are the same topics published on the original site, drawn from the Income Tax Act and KRA employer guidance.

• Affordable Housing Scheme
• Car Benefit
• Fringe Benefit Tax (Tax on Low Interest Rate Loans)
• Housing Benefit
• Insurance Relief
• Lumpsum Payments
• Medical and Passages
• National Hospital Insurance Fund (NHIF)
• National Industrial Training Levy (NITA)
• Non Residents
• National Social Security Fund (NSSF)
• Other Benefits (Other Than Car and Housing)
• Owner Occupied Interest (Interest on Home Purchase)
• Pension
• Personal Relief
• Persons With Disability
• Secondary Employees