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.
|
I’m a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
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