Kenya Payslip Calculator 2026 (Itemized Payroll & Deductions)
Generate an official itemized Kenyan employee payslip. Calculate basic pay, allowances, NSSF, SHIF (2.75%), Affordable Housing Levy (1.5%), KRA PAYE, reliefs, and net take-home salary in KES.
Kenya · Kenya Payslip Calculator
Methodology
Under the Employment Act of Kenya, employers are legally required to provide itemized payslips outlining basic salary, cash allowances, statutory withholdings, voluntary deductions, and net salary. Statutory deductions comprise NSSF (Tier I and II capped at KES 4,320), SHIF at 2.75% (minimum KES 300), Affordable Housing Levy at 1.5%, and net KRA PAYE after applying KES 2,400 personal relief and 15% SHIF insurance relief.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
Components of a Compliant Kenyan Payslip
| Payslip Item | Classification | Calculation Basis |
|---|---|---|
| Basic Salary | Earnings | Agreed employment contract base wage |
| House / Commuter Allowance | Earnings | Cash allowances added to gross income |
| NSSF (Tier I & Tier II) | Statutory Deduction | 6% of pensionable pay (max KES 4,320) |
| SHIF Health Contribution | Statutory Deduction | 2.75% of gross pay (min KES 300) |
| Affordable Housing Levy | Statutory Deduction | 1.5% of gross salary |
| KRA PAYE Tax | Statutory Deduction | Graduated tax minus KES 2,400 relief & SHIF relief |
| Voluntary SACCO / Loan | Voluntary Deduction | Employee approved check-off deduction |
Employer Total Cost to Company (CTC)
• Employer NSSF: Matches employee contribution up to KES 4,320.
• Employer Housing Levy: 1.5% of gross pay remitted alongside employee contribution.
Total employer compensation cost equals gross salary plus employer NSSF and employer Housing Levy.
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
What statutory deductions must appear on a Kenyan payslip in 2026?
A compliant Kenyan payslip must itemize: NSSF (Tier I & II up to KES 4,320), SHIF (2.75% of gross earnings), Affordable Housing Levy (1.5% of gross earnings), and KRA PAYE tax minus applicable personal and insurance reliefs.
How is taxable pay calculated on a Kenyan payslip?
Taxable pay equals gross earnings minus allowable statutory pension contributions (employee NSSF up to the legal statutory threshold). Other statutory levies like Housing Levy and SHIF are calculated on gross pay.
How does the 15% SHIF insurance relief reduce payslip tax?
Employees contributing to SHIF qualify for an insurance relief equal to 15% of their monthly SHIF contribution (up to a ceiling of KES 5,000 per month), which directly reduces their net PAYE tax.
What is the maximum deduction limit under the Kenya 1/3 rule?
Section 19(3) of the Employment Act prohibits employers from making deductions that reduce an employee's take-home pay below one-third (33.3%) of their basic salary.