PAYE, SHIF, NSSF, and Housing Levy Updates for Employers in 2026

Payroll deductions total 10–15%+ of gross—missteps trigger audits. 2026 Rates Breakdown PAYE: Proposed relief expands 10% band to KES 30,000; 25% up to KES 50,000 in some reforms. SHIF: 2.75% gross (min KES 300), deductible. NSSF: 6% each; Tier I KES 9,000 max (KES 540), Tier II higher (up to KES 5,940+). Housing Levy: 1.5% each, deductible. Example Calculation (KES 50,000 Gross) PAYE (after reliefs), SHIF KES 1,375, NSSF ~KES 3,000+, Housing KES 750 each. Monthly Steps Remit by 9th; reconcile payslips/iTax. Pitfalls Mismatches flag ghost workers or under-deductions. Conclusion Our payroll audits ensure accuracy, get in touch!