Your statutory benefits and payslip deductions as an employee
Ministry of Labour and Social Protection · sources read 4 Oct 2026
Your employer must deduct and pay NSSF, SHA (2.75% of gross pay), the Affordable Housing Levy (1.5% from you and 1.5% from the employer) and PAYE, and insure you for work injuries. You also get at least 21 working days of paid annual leave, paid sick leave, and maternity or paternity leave.
- Where
- Your employer's payroll; NSSF, SHA and KRA (iTax) for statements; the county labour office for complaints
Steps
- Check your payslip for NSSF. Every employee must be registered and have contributions paid. See the NSSF records for rates and statements.
- Check that SHA is 2.75% of your gross monthly pay (minimum KSh 300).
- Check the Affordable Housing Levy: 1.5% of gross pay from you, matched by 1.5% from your employer. PAYE is then worked out at 10% to 35%.
- Plan your leave: at least 21 working days of paid annual leave after every 12 months with the same employer.
Watch out
- NSSF is a pension fund, not job-loss insurance: it pays retirement, withdrawal, invalidity, survivors' and funeral benefits. There is no monthly government payment when you lose a job.
- Your employer must hold work-injury (WIBA) insurance for you; it is not deducted from your pay.
- Sick leave starts after 2 months in the job: 7 days on full pay, then 7 on half pay each year, with a doctor's certificate.
Who this covers
- All employees, casual or permanent
Official sources (6)
- The Employment Act, 2007 (PDF) labour.go.ke · read 4 Oct 2026
- The Work Injury Benefits Act, 2007 (PDF) labour.go.ke · read 4 Oct 2026
- Employers Section nssf.or.ke · read 4 Oct 2026
- Frequently Asked Questions nssf.or.ke · read 4 Oct 2026
- Premium rates sha.go.ke · read 4 Oct 2026
- PAYE (File & Pay) kra.go.ke · read 4 Oct 2026