Salary Calculator Kenya 2024 — PAYE, NSSF, SHIF, Housing Levy

What leaves your payslip: PAYE, NSSF, SHIF, and housing levy

Your gross salary and your net bank transfer are not the same. Between them sit four deductions: income tax (PAYE), the National Social Security Fund (NSSF), the Social Health Insurance Fund (SHIF), and the Affordable Housing Levy. Three of these stack on top of income tax. The first is a flat monthly amount; the other two are percentages that scale with your salary. Understanding each one helps you budget accurately and spot changes year to year.

Three statutory deductions before PAYE touches your pay

Before income tax is calculated, your employer deducts three amounts from your gross salary:

• NSSF: A flat KES 2,160 per month (Tier I and Tier II combined, 2024 rate). This does not change with your salary.
• SHIF: 2.75% of your gross salary, effective October 2024. This replaced the NHIF and scales with your income—a higher earner pays more.
• Affordable Housing Levy: 1.5% of your gross salary, effective March 2024. Like SHIF, it scales with gross pay and has no fixed maximum.

On a gross monthly salary of KES 100,000, these three deductions total KES 6,410 (2,160 + 2,750 + 1,500) before any income tax is applied. Because these amounts come off first, your taxable income is lower, which means you pay less PAYE than you would if only gross salary were taxed. This ordering matters.

The income-tax calculator covers PAYE bands and personal relief in detail; this calculator adds the complete deduction picture.

2024 reshaped Kenyan payslips twice in one year

If you compare your payslip from 2023 to one from 2024, you are not looking at a like-for-like comparison. In March 2024, the Affordable Housing Levy began; in October 2024, SHIF replaced the NHIF. Both changes cut into net pay. A salary that felt stable in January 2024 carried different deductions by November. This is why net income fell sharply for many employees mid-year—not because gross pay changed, but because the statutory deduction schedule did.

SHIF and housing levy scale with salary; NSSF does not

SHIF and the Affordable Housing Levy are percentages of gross salary. They have no ceiling in this model, so a person earning KES 500,000 a month pays 2.75% SHIF on the full amount, not a capped maximum. NSSF, by contrast, is the same flat KES 2,160 whether you earn KES 50,000 or KES 500,000. (Note: Tier classification can vary with pensionable pay structure—confirm with your employer or the NSSF.)

See the VAT calculator for consumption-side taxes.

This calculator is a model, not your actual payslip

This tool does not include employer-specific deductions, SACCO contributions, loan repayments, or non-cash benefits—all common in Kenyan payroll. NSSF Tier classifications can vary. For your exact net pay, confirm these figures with your payroll department or the Kenya Revenue Authority (KRA). Use this calculator to understand the gap between gross and net, not as a substitute for official payroll records.