1. National Social Security Fund (NSSF) Contributions

• Governed by the NSSF Act, 2013.
• Effective 1 February 2025, employers must deduct and match a maximum of KES 4,320 per employee.
• Contributions are due by the 9th of the following month.

2. Social Health Insurance Fund (SHIF) Contributions

• Established under the Social Health Insurance Act, 2024, replacing NHIF.
• Mandates universal registration and contributions for all Kenyan residents.
• Salaried employees contribute 2.75% of gross salary per month.
• Special provisions exist for indigent and vulnerable populations.

3. Affordable Housing Levy (AHL)

• Introduced to fund affordable housing initiatives.
• Effective March 2024, both employees and employers contribute 1.5% of gross salary.
• Payment & Filing:
  • Due by the 9th working day after payroll month-end.
  • Declared in monthly PAYE returns (Form P10) via iTax.
  • Penalty: Late payments attract a 3% monthly penalty on outstanding amounts.

4. Value-Added Tax (VAT)

• Standard VAT rate: 16% on taxable goods and services.
• Applicable to:
  • Supplies within Kenya.
  • Importation of taxable goods and services.
• Reduced rates and exemptions apply—refer to corporate tax guidelines for details.