Free Tool
Kenya PAYE & Net Pay Calculator
Calculate take-home pay using current KRA tax bands, NSSF Tier I & II, SHIF at 2.75%, and the Affordable Housing Levy — plus the true total cost to the employer.
Since the Tax Laws (Amendment) Act 2024, NSSF, SHIF, and the Housing Levy are deducted from gross pay before PAYE is computed: NSSF → SHIF → Housing Levy → PAYE on the balance, less personal relief.
Net Take-Home Pay
- Gross Pay
- NSSF (Tier I + Tier II)
- SHIF (2.75% of gross, min KES 300)
- Affordable Housing Levy (1.5%)
- Taxable Income
- PAYE (after relief)
NSSF Employer Match
Housing Levy — Employer (1.5%)
NITA Levy (per employee)
Total Cost to Employer
NSSF, SHIF & Housing Levy Reference Rates
| NSSF Tier I | 6% of pay up to KES 9,000 (max KES 540) |
| NSSF Tier II | 6% of pay from KES 9,001–108,000 (max KES 5,940) |
| SHIF | 2.75% of gross (min KES 300) |
| Housing Levy | 1.5% employee + 1.5% employer |
| Personal Relief | KES 2,400 / month |
Employer matches employee NSSF contributions shilling for shilling. Rates reviewed periodically as KRA/NSSF/SHIF regulations change.
Run this automatically for your whole payroll
Tornad Payroll applies every statutory rate automatically the moment KRA, NSSF, or SHIF changes them — with P9 forms, iTax files, and M-Pesa salary disbursement built in.
Explore Tornad PayrollPAYE calculator — frequently asked questions
PAYE is calculated on taxable income — gross pay less allowable deductions (NSSF, SHIF, and the Affordable Housing Levy) — using KRA's monthly bands: 10% on the first KES 24,000; 25% on the next KES 8,333; 30% up to KES 500,000; 32.5% up to KES 800,000; and 35% above KES 800,000. A personal relief of KES 2,400 per month is then subtracted from the tax due.
Under the NSSF Act 2013 phased schedule, Tier I is 6% of pensionable pay up to the lower earnings limit of KES 9,000 (maximum KES 540), and Tier II is 6% of pay between KES 9,000 and the upper earnings limit of KES 108,000 (maximum KES 5,940). The maximum total employee contribution is KES 6,480 per month, matched by the employer.
The Social Health Insurance Fund (SHIF) deduction is 2.75% of gross monthly salary, with a minimum contribution of KES 300 per month. SHIF replaced NHIF under the Social Health Insurance Act 2023.
Yes. Under the Tax Laws (Amendment) Act 2024, the Affordable Housing Levy, SHIF, and NSSF contributions are all allowable deductions when computing taxable employment income. The employee pays 1.5% of gross salary and the employer contributes a matching 1.5%.
The Tax Laws (Amendment) Act 2024 made NSSF, SHIF, and Affordable Housing Levy contributions allowable deductions when determining taxable employment income, generally increasing take-home pay slightly compared to the previous regime.
Yes. Tornad Payroll computes PAYE, NSSF, SHIF, Housing Levy, NITA, and HELB for your whole workforce automatically, generates P9 forms and KRA iTax export files, and disburses salaries directly via M-Pesa.