Compliance & Trust

Statutory compliance you can explain to your board

Plain-language guides to Kenya's payroll obligations — and how UzimaHR keeps calculations current without hardcoded formulas.

PAYE10% to KES 24,000 | 25% to KES 32,333 | 30% to KES 500,000 | 32.5% to KES 800,000 | 35% above

Pay As You Earn — income tax deducted from employee salaries and remitted to KRA.

Current rate

Progressive bands: 10% to KES 24,000 · 25% to KES 32,333 · 30% to KES 500,000 · 32.5% to KES 800,000 · 35% above

Who pays

Employee (deducted by employer)

Remittance deadline

9th of the following month via iTax

Relief

Personal relief KES 2,400/month

NSSF6%

National Social Security Fund — pension contributions with Tier I and Tier II limits.

Current rate

6% employee + 6% employer · Tier I LEL KES 9,000 · Tier II UEL KES 108,000

Who pays

Employee and employer

Remittance deadline

15th of the following month

SHIF2.75%

Social Health Insurance Fund — mandatory health insurance, replacing NHIF.

Current rate

2.75% of gross pay · minimum KES 300 · no cap

Who pays

Employee (employer remits)

Remittance deadline

9th of the following month to SHA

AHL1.5%

Affordable Housing Levy — 1.5% employee + 1.5% employer, no PAYE relief on employee portion.

Current rate

1.5% employee + 1.5% employer · no ceiling

Who pays

Employee and employer

Remittance deadline

9th of the following month

No PAYE relief on employee portion

NITAKsh 50

National Industrial Training Authority — flat KES 50/month levy per employee.

Current rate

Flat KES 50 per employee per month

Who pays

Employer

Remittance deadline

9th of the following month

WIBAVaries

Work Injury Benefits Act — employer liability for workplace injuries.

Current rate

Employer liability — rates vary by industry assessment

Who pays

Employer

Remittance deadline

As per Directorate of Occupational Safety assessment

HELBVaries

Higher Education Loans Board — loan repayments deducted from salaried employees.

Current rate

Per employee loan repayment schedule

Who pays

Employee (deducted by employer)

Remittance deadline

As per HELB schedule

How UzimaHR stays current

Versioned Statutory Rates Engine

Rates are stored as versioned records with effective dates — never overwritten. Every payroll run references the rate version active on that date.

Propose → Approve → Apply

When Finance Acts or Gazette Notices change limits, administrators propose updates that require approval before going live — no code deployment needed.

Compliance Calendar

Filing deadlines for PAYE, SHIF, AHL, NSSF, and annual returns tracked with Filed, Pending, and Overdue status using the reserved amber accent.

Data protection

UzimaHR is designed with Kenya's Data Protection Act, 2019 in mind. Employee personal data, statutory identifiers (KRA PIN, NSSF number, SHA number), and compensation details are handled with role-based access controls. Enterprise customers can specify data residency requirements. We do not sell employee data to third parties.

Statutory disclaimer

Statutory rates change via Finance Acts and Gazette Notices. UzimaHR's Statutory Rates Engine is built to update without a code deployment, but customers should always cross-check current rates against official KRA, NSSF, and SHA publications before remittance. The reference values shown on this page and in the product demo are for illustration — not legal or tax advice.

See compliance in action

Explore the demo dashboard with the Statutory Rates Admin panel and Compliance Calendar.

Open Demo Talk to Sales