Kenya PAYE, NSSF, SHIF and Housing Levy calculator
Work out net pay from gross, or find the gross salary you need to pay for a target take-home. Includes the true monthly cost to the employer.
Employer cost covers NSSF, Housing Levy and NITA on top of salary. Deductions are made before PAYE as in current KRA rules.
Get payroll handled for youHow the calculation works
NSSF is 6% of pay up to KES 108,000 a month, so the most an employee or employer pays is KES 6,480. SHIF is 2.75% of gross pay with a KES 300 minimum. The Housing Levy is 1.5% of gross, matched by the employer. These three are deducted before PAYE, which then applies bands from 10% to 35% and a KES 2,400 personal relief.
Use Net to gross when you promised an employee a take-home amount and need to know what to put on the contract.
Does not include allowances, taxable benefits, insurance relief, pension above NSSF, loans or other deductions.
Running a whole team? Use the payroll remittance calculator. Check each line with the NSSF calculator and SHIF calculator, and read the PAYE bands guide for the rules behind the maths.
Common questions
Is SHIF deducted before PAYE?
Yes. NSSF, SHIF and the Housing Levy are deducted from gross pay before PAYE is worked out, which lowers taxable pay.
Does the employer pay SHIF?
No. SHIF is an employee deduction. The employer pays NSSF, a matching Housing Levy and the KES 50 NITA levy.
When are these due?
PAYE, NSSF and SHIF by the 9th of the following month. The Housing Levy is due by the ninth working day.
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Ask for payroll helpEstimates for guidance only, not tax advice. Rates were checked in October 2026 and can change. Confirm with KRA or a qualified professional.