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PAYE rules

Casual Employees

Under Kenya’s Employment Act, 2007 (Cap. 226), a casual employee is defined in Section 2 as follows:

A casual employee is a person:

  1. Whose terms of engagement provide for payment at the end of each day, and
  2. Who is not engaged for a longer period than twenty-four hours at a time.

In simple English: You qualify as a casual only if you are hired and paid strictly on a daily basis, and each engagement is limited to no more than 24 hours at a time. It is meant for truly short, day-to-day work with no expectation of ongoing employment beyond that day.

Important related rule – conversion out of casual status (Section 37)

Even if someone starts as a casual under the above definition, the law automatically converts the engagement into a regular (monthly-paid) contract in these situations:

Once converted:

Notes:

Source: Employment Act, 2007 (Cap. 226), Section 2 (definition) and Section 37 (conversion), as published on the official Kenya Law website.

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