∑Free tool
Kenya PAYE & net pay calculator
Enter a monthly gross and see NSSF, SHIF, the Housing Levy and PAYE — with personal relief — plus what the employer adds on top.
Indicative, using 2025 statutory rates. Verify with your payroll adviser before relying on it.
Contribution ceiling applied
01How net salary is calculated
How net salary is calculated
The order matters: NSSF, SHIF and the Housing Levy are deducted first, and PAYE is charged on what remains. A monthly personal relief of KES 2,400 is then subtracted from the tax itself, not from income.
02Contribution rates
Contribution rates
| NSSF (Phase 4) | 6% · max 6,480 |
| NSSF upper earnings limit | 108,000 KES |
| SHIF | 2.75% |
| Affordable Housing Levy | 1.5% |
| Personal relief | 2,400 KES |
03Income tax brackets
Income tax brackets
| Monthly taxable pay (KES) | Rate |
|---|---|
| 0 – 24,000 | 10% |
| 24,000 – 32,333 | 25% |
| 32,333 – 500,000 | 30% |
| 500,000 – 800,000 | 32.5% |
| > 800,000 | 35% |
Taxable pay is gross less NSSF, SHIF and the Housing Levy.
04What the employer pays
What the employer pays
Employers match the employee NSSF contribution and the 1.5% Housing Levy. SHIF is employee-borne only.
05Frequently asked questions
Frequently asked questions
Are SHIF and the Housing Levy deducted before PAYE?
Yes. NSSF, SHIF and the Housing Levy all come off before PAYE is worked out, which lowers the taxable pay.
How much is NSSF at most?
KES 6,480 a month — 6% of the 108,000 upper earnings limit. Above that the contribution stops growing.
How does personal relief work?
KES 2,400 is subtracted from the computed PAYE each month. If the tax is lower than the relief, the PAYE is nil rather than negative.
06Calculators for other countries
Want this calculated for every employee, automatically?
ILORA runs the same calculation across your whole payroll — contributions, brackets and ceilings included — and posts the accounting entries with it.
See pricing