Updated 10 November 2026
Kenyan employers must meet five payroll remittance deadlines every month. Most fall on the 9th: PAYE, NSSF and SHIF are due on or before the 9th day of the following month, and the Affordable Housing Levy is due by the 9th working day after the end of the payroll month. NITA levy is declared on the same monthly PAYE return. Missing payroll remittance deadlines costs money. For PAYE, the penalty is 5% of the tax plus 1% interest a month. For the housing levy it is 3% a month, and for SHIF 2% a month.
Checked on 8 November 2026 against KRA’s PAYE page (due date and penalties) and PwC’s Kenya worldwide tax summary, other taxes (last reviewed 17 July 2026) for NSSF, SHIF and housing levy rules. Confirm amounts on iTax and the SHA employer portal before you pay.
Contents: Calendar · PAYE · Housing levy · SHIF · NSSF and NITA · Monthly routine · FAQ
Payroll remittance deadlines calendar
| Deduction | Rate (2026) | Due date | Where | Late penalty |
|---|---|---|---|---|
| PAYE | Income tax bands | On or before the 9th of the following month (payment and return) | KRA iTax (P10 return) | Late filing: higher of 25% of tax or KSh 10,000. Late payment: 5% plus 1% interest a month |
| Affordable Housing Levy | 1.5% employee plus 1.5% employer, on gross pay | 9th working day after the end of the payroll month | iTax (P10, sheet M) | 3% a month on the unpaid amount |
| SHIF | 2.75% of the employee’s gross pay | 9th day of the following month | Social Health Authority | 2% a month on the unpaid amount |
| NSSF | Employee share plus a matching employer share; maximum monthly deduction KSh 6,480 each from 1 February 2026 | On or before the 9th day of the following month | NSSF | Surcharge under the NSSF Act |
| NITA levy | Fixed employer levy per employee | Declared with the monthly PAYE return | iTax | See NITA rules |
For November 2026 salaries, PAYE, SHIF and NSSF are due by 9 December 2026. The housing levy is due by the 9th working day of December. Public holidays such as Jamhuri Day (12 December) affect the working-day count for the levy, so do not leave payroll remittance deadlines to the last day.
PAYE payroll remittance deadlines: the 9th and the P10 return
KRA says employers must deduct PAYE at the prevailing rates and remit it on or before the 9th day of the following month, and file the PAYE return on iTax by the same date. A return is still due if no tax was deducted. KRA lists three penalties:
- Late filing: the higher of 25% of the tax due or KSh 10,000.
- Late payment: 5% of the tax due, plus interest of 1% per month or part of a month until the tax is paid in full.
- Failure to deduct and account for tax: 25% of the tax involved or KSh 10,000, whichever is higher.
Payroll remittance deadlines are strict. Because the interest runs “per month or part of a month”, paying on the 10th costs a full month’s interest. Year-end bonuses are taxed through PAYE in the month they are paid.
Housing levy: the payroll remittance deadline is the 9th working day
The Affordable Housing Levy is 1.5% of the employee’s gross monthly salary, matched by 1.5% from the employer. Unlike PAYE, its deadline is the 9th working day after the payroll month ends, so it can fall a few days after the 9th. It is declared on the P10 return under sheet M and paid through iTax. Late remittance attracts a penalty of 3% per month on the outstanding amount. Since the Tax Laws (Amendment) Act, 2024, employees’ levy contributions are allowable deductions for PAYE.
SHIF: deduct 2.75% and remit by the 9th
Under the Social Health Insurance Act, 2023, employees contribute 2.75% of gross monthly salary. The employer deducts the contribution and remits it to the Social Health Authority by the 9th day of the following month. Late remittance attracts a penalty of 2% of the unpaid amount for each month it stays unpaid. SHIF contributions are now deductible for tax purposes under the Tax Laws (Amendment) Act, 2024, which reduces employees’ PAYE.
NSSF and NITA
From 1 February 2026, the fourth year of NSSF Act 2013 rates, the maximum monthly employee deduction is KSh 6,480, and the employer pays the same amount. Contributions are payable on or before the ninth day of the following month. Our NSSF Tier II guide explains the tiers and contracting out. The NITA levy is an employer-only charge declared with the PAYE return. JobInKenya’s NITA levy guide covers the rate and how to pay it on iTax.
A monthly routine that meets every payroll remittance deadline
- By the last working day: close payroll, approve gross pay, bonuses and allowances, and run deductions.
- Days 1 to 3: upload the P10 on iTax (PAYE, housing levy, NITA). Generate the payment slips.
- Days 3 to 5: submit SHIF and NSSF schedules on their portals and pay.
- By the 7th: pay the PAYE and levy slips, leaving time for bank clearing.
- After payment: keep the acknowledgement receipts. You will need them for a tax compliance certificate and in disputes with staff over missing contributions.
Deducting money from salaries and not remitting it is a serious breach, separate from missing payroll remittance deadlines. Staff who want to check their own deductions can read our first payslip guide. Also read our guide to salary deductions employers cannot make, and if you are a new employer, our guide to hiring your first employee.
Payroll remittance deadlines: frequently asked questions
When is PAYE due in Kenya?
On or before the 9th day of the following month, for both payment and the iTax return.
When is the housing levy due?
By the 9th working day after the end of the payroll month. It is declared on the P10 return under sheet M.
What is the penalty for late SHIF remittance?
2% of the unpaid amount for each month it remains unpaid.
What is the maximum NSSF deduction in 2026?
KSh 6,480 a month from the employee, with the employer paying the same, from 1 February 2026.
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