PAYE Calculator Kenya
PAYE is the income tax your employer deducts from your monthly pay and pays to KRA. Enter a salary to see the full payslip, or enter take-home pay to find the gross.
How your PAYE is worked out
- Take NSSF, SHIF and the Housing Levy off your gross pay. What is left is your taxable pay.
- Apply the bands below to your taxable pay.
- Subtract the KES 2,400 personal relief. That is your PAYE.
- Gross pay less every deduction and PAYE is your net pay.
PAYE bands (monthly taxable pay)
| Monthly taxable pay (KES) | Rate |
|---|---|
| First 24,000 | 10% |
| Next 8,333 | 25% |
| Next 467,667 | 30% |
| Next 300,000 | 32.5% |
| Above 800,000 | 35% |
One payslip is easy. Fifty is where errors creep in.
Wagemaster calculates PAYE, NSSF, SHIF and the Housing Levy for every employee in one run, converts net to gross, handles arrears and termination dues, and prints the P9A and P10 for KRA. One-time licence, no annual renewal.
NSSF Calculator Kenya
NSSF is a pension contribution. You and your employer each pay 6% of pensionable pay, up to the upper earnings limit.
NSSF Year 4 rates (from February 2026)
| Tier | Rate |
|---|---|
| Tier I: pay up to KES 9,000 | 6% |
| Tier II: KES 9,001 to 108,000 | 6% |
| Maximum per side | KES 6,480 |
- The employer pays the same amount, so the total remitted is double the employee deduction.
- NSSF is deducted before PAYE, so it lowers your taxable pay.
Stop rebuilding the NSSF return every month
Wagemaster applies the NSSF rates to each payslip and produces the NSSF report, NSSF statements and annual NSSF from the payroll you have already run.
SHIF Calculator Kenya
SHIF is the Social Health Insurance Fund, run by the Social Health Authority (SHA). It replaced NHIF.
SHIF contribution
| Item | Amount |
|---|---|
| Rate on gross pay | 2.75% |
| Minimum contribution | KES 300 |
- SHIF is deducted before PAYE, so it lowers your taxable pay.
- The employer deducts it from pay and remits it to SHA.
SHIF worked out on every payslip
Wagemaster calculates SHIF automatically for every employee and gives you the SHA report and annual SHA report when it is time to remit.
Housing Levy Calculator Kenya
The Affordable Housing Levy is 1.5% of gross pay from the employee, matched by the employer.
Housing Levy rates
| Who pays | Rate on gross pay |
|---|---|
| Employee | 1.5% |
| Employer | 1.5% |
| Total remitted | 3% |
- The employee share is deducted before PAYE, so it lowers taxable pay.
- The employer share is a cost on top of gross salary, so include it in your payroll budget.
See the true cost of every employee
Wagemaster calculates the Housing Levy on each payslip and rolls every statutory deduction into reports your finance team can use.