Net Pay Calculator — Kenya (2025)
Compute take‑home pay from gross salary with current PAYE, NSSF, SHIF and Housing Levy. Switch to net‑to‑gross if needed.
Assumptions & Rates
Summary of rules applied when calculating net pay in Kenya (2025).
NSSF, SHIF & Housing
Method & Rounding
Quick Examples
Open with prefilled numbers; adjust anything to your needs.
Fresh Graduate
Take‑home pay: KES 39,617
Mid‑Career Manager
Take‑home pay: KES 106,642
Senior Executive
Take‑home pay: KES 341,230
Net Pay: Frequently asked questions
Short answers about PAYE, SHIF, NSSF and Housing Levy interactions.
Gross is total pay before deductions; net is your take-home pay after PAYE, NSSF, SHIF, and Housing Levy (plus any optional deductions).
Yes. KES 2,400 per month is applied automatically to reduce your PAYE for eligible employees.
Yes. You can toggle off NSSF, SHIF, or Housing Levy if an exemption applies (e.g., non-employed persons, special contracts, or foreign workers).
PAYE is based on graduated tax bands after deducting allowable contributions (NSSF Tier I/II and reliefs). The rates range from 10% to 35%.
SHIF (Social Health Insurance Fund) replaces NHIF. As of 2025, contributions are income-based and mandatory for all employees and self-employed adults in Kenya.
The Housing Levy is 1.5% of the gross monthly salary, matched by the employer. It funds Kenya's Affordable Housing Program.
Yes. NSSF contributions are split into Tier I (on the first KES 7,000) and Tier II (on the next KES 29,000), totaling 12% shared equally between employer and employee.
Personal Relief (KES 2,400), Insurance Relief (up to KES 5,000), Mortgage Relief, and Home Ownership Savings Plan (HOSP) reliefs can reduce your total PAYE payable.
They are treated as part of gross pay and taxed under PAYE in the same month they are earned.
Yes. Employers must remit PAYE, SHIF, NSSF, and Housing Levy to KRA, SHIF Authority, NSSF, and the Housing Fund respectively—usually by the 9th of the next month.
Yes, if their income meets PAYE thresholds. However, casual workers under short contracts may be exempt from some deductions (like NSSF or SHIF).
Yes. Employers match NSSF and Housing Levy contributions and remit both their portion and yours.
Each employer calculates and remits PAYE independently. You may need to consolidate incomes in your annual tax return with KRA to avoid underpayment.
Log in to your KRA iTax account and check your P9 or PAYE ledger for employer remittances.
Mostly yes—but banked pay can differ slightly due to personal deductions (e.g., SACCO, HELB, insurance, or company loans).
Yes — from 27 Dec 2024. We always subtract NSSF before PAYE. SHIF (2.75%, min KES 300) and Housing Levy (1.5%) reduce taxable pay from 27 Dec 2024 onwards; before then, they reduce your net pay but not PAYE taxable income.