Free Payslip Generator (Kenya)

Section 20 of the Employment Act, 2007 (Cap. 226) requires an employer to give each employee a written pay statement at or before the time wages or salary are paid. It must show the gross pay, every variable and statutory deduction with its purpose, and, where the net pay is split between methods such as cash and bank transfer, the amount and method of each part.

Statutory deductions may appear as one total on the payslip if you have already given the employee a written standing statement listing each deduction, its amount, how often it is made and its purpose (section 21). The payslip duty does not cover casual employees, piece-rate or task-rate workers, or engagements of six months or less (section 20(3)).

Wages must be paid in Kenyan currency, in cash, into a bank or building society account the employee chooses, or by cheque or money order (section 17). Monthly staff are due their pay at the end of each month (section 18), and total deductions at any one time may not exceed two-thirds of the wages (section 19(3)). Keep payroll records: a labour officer can ask to inspect the previous 36 months (section 74).

NSSF: since February 2026 (Year 4 under the NSSF Act, Cap. 258) employee and employer each pay 6% of pensionable pay. Tier I covers pay up to the lower earnings limit of KSh 9,000, so KSh 540 each; Tier II covers pay from KSh 9,000 to the upper earnings limit of KSh 108,000, up to KSh 5,940 each. The maximum is KSh 12,960 a month per employee, paid to the Fund by the 9th of the following month.

SHIF: the employer deducts 2.75% of the employee's gross pay, with a minimum of KSh 300 and no upper limit, and remits it to the Social Health Authority through employers.sha.go.ke by the 9th of the following month. Late remittance costs 2% of the unpaid amount for each month, and staff whose contributions are in arrears cannot use SHIF-funded services.

Affordable Housing Levy: 1.5% of gross monthly salary from the employee and a matching 1.5% from the employer, declared with the PAYE return and paid to KRA within nine working days after the end of the month. NITA training levy: KSh 50 per employee per month, a cost borne by the employer alone and never deducted from wages.