Updated 13 November 2026
The NITA levy is KSh 50 per employee per month. Every employer operating in Kenya must register with the National Industrial Training Authority (NITA) as a training levy payer and pay this industrial training levy monthly, by the last working day of the month. It is paid by the employer and is not a deduction from staff pay. In return, a levy-compliant employer can ask NITA to pay for or reimburse approved staff training. This guide explains who pays, how to register, how to pay by M-Pesa or bank and how refunds work.
Updated 13 November 2026. Details come from the NITA Levy Inspectorate page, checked on 13 November 2026.
On this page
In this guide
NITA levy at a glance
| Item | Detail |
|---|---|
| Rate | KSh 50 per employee per month, under the levy order |
| Who pays | The employer; it is not deducted from employees’ pay |
| Due date | Last working day of each month |
| M-Pesa paybill | 522331, with your NITA registration number as the account number |
| Bank | KCB Industrial Area Branch, account 1102588075, National Industrial Training Authority |
| Cash | Not accepted |
| Registration form | Form 1 on the NITA website |
| Payment evidence form | Form 2, with the bank slip or payment proof |
The amounts are small next to PAYE or the housing levy, which is why many small firms forget the NITA levy until an inspector asks for receipts. NITA describes levy compliance as a legal requirement for all employers, so it belongs on the same monthly checklist as the other statutory payments in our payroll remittance deadlines guide.
Who must pay the NITA levy
According to NITA, all employers operating in Kenya need to register as levy payers. The page makes no carve-out for small firms, so a business with one domestic or shop employee is in the same position as a factory with 500 staff: register, then pay KSh 50 for each employee each month.
Registered employers also take on a few duties beyond payment. NITA lists four:
- Register as a training levy payer and pay the industrial training levy regularly at KSh 50 per month per employee.
- Identify employees’ training needs and get NITA’s approval before the training takes place, if you want NITA to cover it.
- Give NITA labour-market information so it can plan skills development.
- Write to NITA within 30 days, giving reasons, if the business stops being an employer.
The last point matters for firms that close or let all staff go. If you don’t tell NITA, the account can keep showing arrears. If you are about to take on your first worker, our guide to hiring your first employee in Kenya covers the other registrations you need at the same time.
How to register with NITA
NITA registration is a short paper-and-email process. The authority asks for:
- A completed application form 1, downloaded from the NITA website.
- A copy of the business registration certificate.
- A copy of the business KRA PIN certificate.
Send these to the nearest NITA office, to NITA’s official email, or by post. Once you are registered, NITA gives the employer a registration number. NITA’s own examples of the format are CDAT-0001 and RETAI-0001. Keep it with your payroll records, because it is the reference for every NITA levy payment.
Employers can also use the NITA employer self-help portal linked from the NITA website for account services. NITA’s head office is on Commercial Street, Industrial Area, Nairobi; the main lines are +254 20 2695586/9 and +254 720 917897, and the director general’s email is directorgeneral@nita.go.ke.
How to pay the NITA levy
NITA accepts three payment methods and says plainly that there is no cash payment for the training levy:
- M-Pesa: go to Lipa na M-Pesa, Pay Bill, enter business number 522331, and type your NITA registration number (for example CDAT-0001) in the account number field.
- Direct bank deposit: pay into National Industrial Training Authority, KCB Industrial Area Branch, account number 1102588075.
- Banker’s cheque: made payable to “National Industrial Training Authority”.
After paying, complete form 2 from the NITA website, attach the evidence (the M-Pesa message, bank slip or cheque copy) and send it to a NITA office. Ask for an official receipt for every payment. Receipts are what you show a levy inspector, and you need them when you later claim training reimbursement.
A simple habit is to pay the NITA levy in the same week you file PAYE, SHIF and the housing levy, so one payroll run covers all statutory payments. The PAYE and housing levy table and our NSSF contribution rates guide cover the payroll items that are deducted from staff.
What employers get back from the NITA levy
NITA presents the levy as a training fund rather than a pure tax. A levy-compliant employer can get:
- Staff training paid for: NITA says it can take over the cost of staff training, locally and abroad, based on levy terms and conditions, including economy-class air fare for approved training abroad.
- Reimbursement: part or full refund of training costs the employer has already paid, where NITA approved the training first.
- Attachment support: NITA says it pays employers for offering industrial attachment places to students, through attachment grants.
- Compliance: proof that the firm meets the legal requirement to register and pay.
The key condition is approval before training. NITA asks employers to identify training needs and seek its approval before the course starts. A firm that sends staff on a course first and asks later risks having the claim rejected. Use the “Seek Reimbursement” link on the NITA website, keep the training invoice, attendance list and levy receipts, and file the claim through the NITA office.
How much your firm will pay
Because the rate is a flat KSh 50 per worker, the bill is easy to work out: multiply your headcount by KSh 50 for the month, and by KSh 600 for the year.
| Employees | NITA levy per month | NITA levy per year |
|---|---|---|
| 1 | KSh 50 | KSh 600 |
| 5 | KSh 250 | KSh 3,000 |
| 10 | KSh 500 | KSh 6,000 |
| 50 | KSh 2,500 | KSh 30,000 |
| 200 | KSh 10,000 | KSh 120,000 |
For a company with 50 staff, KSh 30,000 a year is less than the cost of many single short courses. That is why it pays to plan training through NITA instead of treating the levy as a sunk cost. Compare it with the employer’s share of other payroll costs in our guides to the affordable housing levy and WIBA insurance for employers, and check what you may and may not take from pay in salary deductions in Kenya.
Frequently asked questions
How much is the NITA levy in Kenya?
KSh 50 per employee per month, under the current levy order, according to NITA.
Is the NITA levy deducted from an employee’s salary?
No. NITA says the levy is not a deduction from payroll. The employer pays it from its own funds.
When is the NITA levy due?
It is payable monthly, on the last working day of the month.
What is the NITA paybill number?
M-Pesa paybill 522331. Enter your NITA registration number, such as CDAT-0001, as the account number. Cash is not accepted.
Can I get my NITA levy back?
Not as a cash refund of the levy, but a levy-compliant employer can have approved staff training paid for or reimbursed in part or in full, and can get grants for taking students on industrial attachment.
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