PAYE rules
PAYE Tax and Government Deductions Rules for Kenya
Nifty Payroll follows Kenya’s rules for PAYE and other government deductions.
These rules (statutes) are drawn from the Income Tax Act and other Acts (NSSF, SHIF, Affordable Housing, Employment, HELB, NITA) and KRA employer guidance.
- Affordable Housing Levy
- Car Benefit
- Casual Employees
- Fringe Benefit Tax (Tax on Low Interest Rate Loans)
- Housing Benefit
- Insurance Relief
- Lumpsum Payments
- Medical and Passages
- National Hospital Insurance Fund (NHIF) – replaced by SHIF
- National Industrial Training Levy (NITA)
- Non Residents
- National Social Security Fund (NSSF)
- NSSF Pensionable Earnings
- Other Benefits (Other Than Car and Housing)
- Owner Occupied Interest (Interest on Home Purchase)
- Pension
- Personal Relief
- Persons With Disability
- Secondary Employees
- Social Health Insurance Fund (SHIF)