Kenya Net Pay Calculator (2025)

Calculate your take-home pay and employer costs with all statutory deductions

Salary Details
KSh
KSh
KSh
KSh
Statutory Rates (2025)
NSSF Rate:6% (Employee & Employer)
NSSF Tier I Limit:KSh 8,000
NSSF Tier II Limit:KSh 72,000
SHIF Rate:2.75% (Min KSh 300, Employee only)
Housing Levy:1.5% (Both Employee & Employer)
NITA Levy:KSh 50 (Employer only)
Personal Relief:KSh 2,400
Tax Brackets:0-24K @10%
24,001-32,333 @25%
32,334-500K @30%
500,001-800K @32.5%
Above 800K @35%
Employee Costs

Gross Salary

Ksh 50,000.00

Deductions

PAYE Tax:Ksh 6,483.15
NSSF (Employee):Ksh 3,000.00
SHIF (Employee):Ksh 1,375.00
Housing Levy (Employee):Ksh 750.00
Total Deductions:Ksh 11,608.15

Net Salary

Ksh 38,391.85

77% of gross salary

Employer Costs

Gross Salary

Ksh 50,000.00

Contributions

NSSF (Employer):Ksh 3,000.00
Housing Levy (Employer):Ksh 750.00
NITA Levy:Ksh 50.00
Total Contributions:Ksh 3,800.00

Total Employment Cost

Ksh 53,800.00

7% in statutory costs

Salary Breakdown
Tax Calculation

PAYE Breakdown

Taxable Pay:Ksh 47,000.00
Personal Relief:-Ksh 2,400.00
Taxable Amount:Ksh 47,000.00
Tax Charged:Ksh 8,883.15
Personal Relief:-Ksh 2,400.00
PAYE Due:Ksh 6,483.15

Tax Brackets Applied

Ksh 0.00 - Ksh 24,000.00 @ 10%Ksh 24,001.00
Ksh 2,400.10
Ksh 24,001.00 - Ksh 32,333.00 @ 25%Ksh 8,333.00
Ksh 2,083.25
Ksh 32,334.00 - Ksh 500,000.00 @ 30%Ksh 14,666.00
Ksh 4,399.80
Ksh 500,001.00 - Ksh 800,000.00 @ 32.5%N/A
-
Ksh 800,001.00 - ∞ @ 35%N/A
-
NSSF Details
Employee Tier I:Ksh 480.00
Employee Tier II:Ksh 2,520.00
Total Employee NSSF:Ksh 3,000.00
Employer NSSF:Ksh 3,000.00
* NSSF is capped at KSh 4,320 per month (6% of KSh 72,000) for both employee and employer
SHIF & Housing
SHIF (Employee):Ksh 1,375.00
Housing Levy (Employee):Ksh 750.00
Housing Levy (Employer):Ksh 750.00
NITA (Employer):Ksh 50.00
* SHIF minimum contribution is KSh 300 (employee only)