Payroll Administration in Kenya

Kenyan payroll has changed more in the past three years than in the previous decade. SHIF replaced NHIF, the Affordable Housing Levy arrived, NSSF contributions are rising in phases, and tax amendments changed how PAYE is calculated. Each change affects every payslip and every monthly return.

This course gives payroll officers, HR practitioners, accountants, business owners and payroll bureaus a practical, principles-first understanding of Kenyan payroll. You will learn how to build gross pay, calculate PAYE and statutory contributions, remit and file on time, pay final dues correctly and protect the payroll with sound controls. Worked payslips show every step from gross to net.

What you will learn

• How the payroll cycle works, which laws apply and who regulates what
• How to build gross pay, value allowances and benefits, and calculate overtime, leave pay, bonuses and gratuity
• How to calculate PAYE, including allowable deductions, the tax bands and reliefs
• How NSSF tiers, SHIF, the Affordable Housing Levy and the NITA levy work, and how to remit and file on iTax and other portals
• How to calculate terminal dues, prevent payroll fraud, complete year-end and prepare for audits

How the course works

There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.

About figures in this course

Tax bands, contribution rates, limits and deadlines are shown as examples of the law as at 2026, not fixed rules, and are expected to change. Worked examples are labelled as 2026 figures for illustration, and all figures are collected in one Course reference table at the end of the final lesson. Always confirm the current position through official channels such as KRA, NSSF, the Social Health Authority and the Kenya Gazette.