Payroll guides

The limits in force from 1 February 2026, how the two tiers work and what changes on the payslip.

The order of deductions, the monthly bands and reliefs, with a worked example on a KES 100,000 salary.

Mainland employer obligations in one place, with a worked example on TZS 800,000 and the monthly deadlines.

Which accounts a payroll run debits and credits, why the journal balances, and how to record paying staff.

The 2026 general wage order (Legal Notice 108, from 1 May 2026), the three wage zones, the 15% housing allowance and how to check a payslip.

Bank bulk files, M-Pesa bulk payments, cut-off times, the pay records the Employment Act expects, reconciling net pay and handling failed payments.

The Employment Act definition of a casual, when s.37 converts one to a monthly contract, which deductions apply, and how to pay daily or weekly.

When Kenyan employers owe fringe benefit tax on cheap staff loans, the 9% market rate for October to December 2026, the calculation and P10 Sheet D.

What a Kenyan employer owes staff on the P9 tax deduction card by the end of February, how it ties to the monthly P10s, and how to handle leavers.

Annual, sick, maternity, paternity and unpaid leave under the Employment Act, what each does to pay, and how leave encashment is taxed.

How Kenyan payroll taxes non-cash benefits: the KES 5,000 limit, car and housing benefit, meals, per diem up to KES 10,000 a day and school fees.

Salary to the last day, notice, leave, service pay, gratuity and redundancy dues under the Employment Act, with the Finance Act 2026 gratuity test.

Who pays Kenya's Housing Levy, the 1.5% base, the 9th working day deadline, how to declare and pay it on iTax, and the mistakes that trigger penalties.

Personal and insurance relief, pension, PRMF, mortgage interest and the disability exemption: the 2026 limits and how each one lowers PAYE.

Penalties and interest for late PAYE, NSSF, SHIF, Housing Levy, NITA and HELB in Kenya, with a worked example and what to do once you've missed a date.

SHIF for Kenyan employers: 2.75% of gross pay with a KES 300 minimum and no cap, deductible before PAYE, filed on the SHA portal by the 9th.

How to complete Kenya's simplified P10 PAYE return, sheet by sheet, reconcile it to your payslips, generate the payment slips, and clear the usual errors.

How Kenyan PAYE treats bonuses, overtime, commission and back pay, why a lump sum can push pay into a higher band, and how to report arrears.

The KRA PAYE obligation, NSSF, SHA, NITA and HELB registrations a new Kenyan employer needs, the documents to collect, and the first month's deadlines.