Worked example · checked 27 September 2026
Net pay from a KES 100,000 monthly gross salary
This illustration assumes a resident employee with KES 100,000 in monthly gross pay, no additional taxable benefits, no voluntary pension contribution and no extra tax reliefs. Actual payroll can differ when an employee has other earnings or deductions.
| Calculation | KES per month |
|---|---|
| Gross salary | 100,000.00 |
| NSSF employee contribution (Tier I 540 + Tier II 5,460) | −6,000.00 |
| SHIF contribution (2.75% of gross salary) | −2,750.00 |
| Employee Housing Levy (1.5% of gross salary) | −1,500.00 |
| Taxable pay used in this example | 89,750.00 |
| PAYE before personal relief | 21,708.35 |
| Resident personal relief | −2,400.00 |
| PAYE deducted | −19,308.35 |
| Estimated net pay | 70,441.65 |
PAYE is worked out here on KES 89,750 of taxable pay using the KRA monthly bands: KES 24,000 at 10%, the next KES 8,333 at 25%, and the remaining KES 57,417 at 30%, less KES 2,400 resident personal relief. The NSSF figure uses the Year 4 limits effective from February 2026. This estimate treats statutory NSSF, SHIF and Housing Levy as deductions before PAYE, following the linked KRA guidance.
