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NATIONAL INDUSTRIAL TRAINING LEVY (NITA) – KEY FACTS:

Last reviewed – 26 February 2025

Category Details
Who Pays?
All employers (except new businesses with <100 employees, registered after 23 Dec 2019, for the first 12 months).
Rate
KES 50 per employee per month.
How & When to Pay?
File & pay via iTax alongside PAYE.
Deadline
9th of the following month.
Penalty for Late Payment
5% per month on outstanding amounts.
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