Kenya’s employer compliance landscape has grown significantly more complex over the past three years. The NSSF Act 2013 tiered contributions, the Social Health Authority (SHA) replacing NHIF, the Affordable Housing Levy introduced in 2024 and the ongoing KRA digitisation of PAYE through iTax have created a multi-authority payroll obligation that demands precision each month. For a foreign company entering the Kenyan market, understanding these obligations – and finding the fastest route to compliance from the first hire – is essential.
Quick facts: Kenya EOR compliance at a glance
- Employers must register with the KRA for PAYE before the first salary payment
- NSSF tiered contributions apply under the NSSF Act 2013
- SHA contributions are 2.75% of gross salary (employee only) as of 2026
- NITA levy is KES 50 per employee per month
- Affordable Housing Levy is 1.5% employer + 1.5% employee of gross salary
- KRA PAYE is remitted monthly by the 9th of the following month via iTax
Kenya’s Core Employer Compliance Obligations
Before making the first salary payment in Kenya, an employer must register with the KRA as a PAYE employer, register with NSSF, enrol employees with the SHA, register for the NITA levy and comply with the Affordable Housing Levy. Employment contracts must comply with the Employment Act 2007 – specifically Section 10, which mandates written terms within two months of employment starting. Bergmont Employer of Record Limited (BRS: PVT-BEUE3LMJ | KRA PIN: P052386396W) holds all these registrations as a standing employer and assumes them on behalf of clients from day one.
Kenya Employer Compliance: Key Obligations
| Obligation | Details |
|---|---|
| KRA PAYE | Required before first salary payment; monthly filing via iTax by 9th of following month |
| NSSF contributions | Tiered under NSSF Act 2013; employer and employee contributions; monthly |
| SHA contributions | 2.75% of gross salary (employee); employer deducts and remits |
| NITA levy | KES 50 per employee per month |
| Affordable Housing Levy | 1.5% employer + 1.5% employee of gross salary; remitted monthly via KRA iTax |
| Employment contracts | Written particulars required under Employment Act 2007, Section 10 |
| WIBA insurance | Work Injury Benefits Act 2007; mandatory employer insurance |
KRA PAYE, NSSF and SHA: The Core Payroll Obligations
PAYE in Kenya is administered by the Kenya Revenue Authority (KRA) through the iTax platform. The monthly rate schedule runs from 10% on income from KES 24,001 to 35% on income above KES 800,000 per month. Monthly PAYE is remitted by the 9th of the following month. SHA (Social Health Authority) replaced NHIF in 2024 at a rate of 2.75% of gross monthly salary. NSSF contributions under the NSSF Act 2013 operate on a tiered basis; both employer and employee contribute monthly.
Why Companies Choose Africa Deployments Kenya for EOR Compliance
- All KRA, NSSF, SHA and NITA registrations held: No client registration queue – Bergmont Employer of Record Limited is already enrolled with every statutory body.
- Monthly KRA iTax filings by the 9th: PAYE, AHL and all related deductions filed and remitted on time, every month.
- Employment Act 2007 contracts from day one: Written particulars provided at onboarding in line with Section 10.
- WIBA insurance arranged: Work injury benefits insurance coordinated as part of the onboarding process.
- Work permit coordination: Class G special pass and Class D employment permit applications managed for foreign national hires.
Frequently Asked Questions
What is the KRA iTax platform?
iTax is the Kenya Revenue Authority’s integrated tax management system. All PAYE declarations, AHL remittances, P9 returns and employer registration are managed through iTax. Bergmont Employer of Record Limited uses iTax for all client PAYE filings.
What is WIBA in Kenya?
WIBA (Work Injury Benefits Act 2007) requires all Kenyan employers to insure against liability for work-related injuries and diseases. Africa Deployments Kenya coordinates WIBA insurance as part of its EOR onboarding process.
What are the PAYE deadlines in Kenya?
Monthly PAYE is remitted via KRA iTax by the 9th of the following month. Annual P9 returns for all employees are due by 28 February of the following year.
About Africa Deployments Kenya
Registered Company Name: Bergmont Employer of Record Limited
Address: Mercantile House, Koinange Street 2nd floor, Office 202, P.O Box 4979-00200, Nairobi, Kenya
BRS: PVT-BEUE3LMJ | KRA PIN: P052386396W
Website: kenyadeployments.com
Kenya’s employer compliance environment has multiple authorities and tight monthly deadlines. Bergmont Employer of Record Limited absorbs the entire compliance cycle – KRA PAYE, NSSF, SHA, NITA, AHL – so foreign companies can hire in Kenya without managing those obligations themselves.
Reviewed by: Africa Deployments Compliance Team
