国家合规百科 · Africa
Hiring in Kenya
A practical guide to employing staff in Kenya — contracts, leave, termination, payroll and statutory deductions for 2026.
Currency
Kenyan shilling (KES)
Payroll cycle
Monthly
Employer contributions
NSSF 6% + Housing Levy 1.5% + NITA
Top PAYE rate
35%
Annual leave
21 working days
Tax year
Calendar year
Language
English, Swahili
Truerix presence
In-country coverage
Employment contracts
Under the Employment Act 2007, any contract lasting 3 months or more must be in writing, setting out the job, pay, hours, leave and notice terms.
- Probation: up to 6 months, extendable once by agreement to a maximum of 12 months; notice during probation is 7 days.
- Foreign nationals need a work permit (e.g. Class D) before starting work.
- Minimum wages are set by Regulation of Wages Orders according to occupation and location.
Working hours
| Normal hours | Up to 52 hours a week under the general wages order; 40–45 hours is common for office roles |
|---|---|
| Overtime | 1.5 times the hourly rate on normal days; 2 times on rest days and public holidays |
| Rest | At least one rest day in every 7 days |
Leave and holidays
| Annual leave | 21 working days after 12 months’ service |
|---|---|
| Sick leave | 7 days on full pay, then 7 days on half pay per year, after 2 months’ service |
| Maternity | 3 months on full pay |
| Paternity | 2 weeks on full pay |
| Public holidays | Around 11 days a year |
Notice and termination
| Notice | 28 days for employees paid monthly (or one pay period), unless the contract provides longer; pay in lieu allowed |
|---|---|
| Fair dismissal | A valid reason (conduct, capacity or operational requirements) and a fair hearing are required |
| Redundancy | At least one month’s notice to the employee and the Labour Officer; severance of 15 days’ pay per completed year of service |
| Certificate of service | Must be issued on termination |
Payroll and employer costs
PAYE and statutory deductions are filed and paid monthly by the 9th of the following month through the KRA iTax and NSSF / SHA systems.
| NSSF (from February 2026) | 6% employer + 6% employee on pensionable pay up to KES 108,000 (maximum KES 6,480 each per month) |
|---|---|
| Affordable Housing Levy | 1.5% employer + 1.5% employee of gross pay |
| Social Health Insurance Fund (SHIF) | 2.75% of gross pay, deducted from the employee (minimum KES 300) |
| NITA training levy | KES 50 per employee per month, paid by the employer |
PAYE bands (monthly)
| Up to KES 24,000 | 10% |
|---|---|
| KES 24,001 – 32,333 | 25% |
| KES 32,334 – 500,000 | 30% |
| KES 500,001 – 800,000 | 32.5% |
| Above KES 800,000 | 35% |
| Personal relief | KES 2,400 per month |
Benefits and practice
- A 13th-month salary is not statutory.
- Private medical cover and pension schemes on top of NSSF are common for professional staff.
- Housing and transport allowances are often part of the package and are taxable.
Hire in Kenya with Truerix
Truerix employs your Kenyan staff compliantly — Employment Act contracts, PAYE, NSSF, SHIF and Housing Levy filings and work permits handled for you.
Last reviewed: October 2026. This guide is general information, not legal or tax advice. Rates and thresholds change regularly; Truerix confirms the current position before every hire.
Sources: CM Advocates – NSSF contributions from February 2026 · Kenya Revenue Authority – PAYE · Faidi HR – Statutory contributions in Kenya 2026 · Kenya Law – Employment Act 2007
Sources: CM Advocates – NSSF contributions from February 2026 · Kenya Revenue Authority – PAYE · Faidi HR – Statutory contributions in Kenya 2026 · Kenya Law – Employment Act 2007