Kenya Payroll Compliance Calendar for Employers

Use this Kenya payroll compliance calendar to plan PAYE, NSSF, SHA and Affordable Housing Levy deadlines, records and monthly employer checks.

Last updated: 13 July 2026

A reliable payroll month is not only about calculating net pay. Kenyan employers also need to confirm employee changes, review statutory deductions, meet filing and payment deadlines, and keep evidence that the work was completed. This guide gives SME owners, HR teams and finance managers a practical monthly payroll compliance calendar.

Use it as a planning checklist, then confirm current requirements through the official portals before filing or paying. Reworked can also help you organise the payroll records, schedules and monthly review process.

Kenya payroll compliance calendar at a glance

1. Before payroll closes: confirm employee changes

Start with the employee master file rather than last month’s payroll totals. Confirm:

  • new employees, exits and unpaid leave;
  • salary changes, overtime, bonuses and commissions;
  • taxable benefits and approved deductions;
  • HELB, pension, Sacco or salary-advance deductions where applicable; and
  • employee KRA PIN, NSSF and SHA details that need correction.

This first check prevents old information from flowing into payslips, statutory schedules and management reports.

2. On payroll day: review pay and employer cost

Review gross pay, taxable pay, PAYE, NSSF, SHA/SHIF, Affordable Housing Levy and other employee deductions before payroll is approved. The employer-cost review should also include employer NSSF, employer Housing Levy and any other applicable employment costs.

For an early estimate, use the Reworked Kenya payroll calculator. Calculator results are for planning; the final payroll should still be checked against current employee data and official requirements.

3. By the 9th: plan PAYE, NSSF and SHA work

  • PAYE: KRA states that the return and payment are due by the 9th day of the following month.
  • NSSF: NSSF asks employers to pay monthly contributions on or before the 9th day of the ensuing month.
  • SHA/SHIF: SHA reminds employers that employee contributions should be deducted and submitted by the 9th of each month.

Do not wait until the deadline to discover a missing employee record, rejected upload or payment mismatch. Prepare schedules and review portal access several working days earlier.

4. By the 9th working day: remit Affordable Housing Levy

KRA’s Affordable Housing Levy notice states that employers deduct 1.5% of gross monthly salary from the employee and contribute a matching 1.5%. The notice gives the remittance deadline as the ninth working day after the end of the relevant month.

This wording matters: the Housing Levy deadline is expressed as a working day, while the PAYE and NSSF guidance refers to the ninth day. Keep the obligations separately visible on your compliance calendar.

5. By the 20th: complete VAT work where applicable

VAT is not a payroll deduction, but it often sits with the same SME finance or administration team. KRA’s filing table states that VAT filing and payment are due on or before the 20th day of the following month. VAT-registered businesses should therefore keep the payroll close and VAT close as separate workstreams.

6. At month end: close the payroll file

A complete payroll folder should make the next review easier. Keep:

  • the approved employee input sheet;
  • payroll summary and individual payslips;
  • PAYE, NSSF, SHA, Housing Levy and HELB schedules where applicable;
  • portal acknowledgements and payment evidence;
  • management approval or payroll sign-off; and
  • notes explaining corrections, reversals or unusual deductions.

Common payroll compliance mistakes

Reusing last month’s employee data without review

This can carry exited employees, old salaries or missing deductions into the new payroll.

Treating every deadline as exactly the same

PAYE, NSSF, SHA and Housing Levy guidance does not use identical deadline wording. Track each obligation separately and confirm any holiday or portal notice that may affect processing.

Checking only employee deductions

Employers should also review employer contributions and the total cost of employment. A payroll can be arithmetically correct while the employer budget is still incomplete.

Keeping totals but not evidence

Store schedules, acknowledgements, payment records and approvals. A clean evidence folder supports reconciliation, management review and future queries.

What to send Reworked for monthly payroll support

To request practical payroll help, send:

  • your employee count and preferred payroll date;
  • the current payroll method or software;
  • salary changes, new starters, exits, leave, bonuses and commissions;
  • the deductions and statutory schedules you currently prepare; and
  • the main problem you want the monthly process to solve.

Review Reworked payroll services, open the Kenya Compliance Hub, or request a payroll review.

Payroll compliance calendar FAQs

When is PAYE due in Kenya?

KRA states that the PAYE return and payment are due by the ninth day of the following month.

Is the Housing Levy deadline the same as PAYE?

Not exactly. KRA’s Housing Levy notice uses the ninth working day after the end of the month. Employers should keep PAYE and Housing Levy as separate calendar items.

Can Reworked process payroll without Wagemaster?

Yes. Reworked can support managed monthly payroll whether you need payroll handled for you or want guidance on using Wagemaster software internally.

What is the fastest way to start?

Send your employee count, payroll date, current method and main pain point through the short quote form or WhatsApp Reworked.

Official reference links

Disclaimer: This guide is for planning and general information only. Statutory requirements, rates, portal processes and deadlines may change. Confirm final obligations through the relevant official portal or request professional support before filing or paying.