Gross to take-home
Net Pay Calculator
What lands in the employee’s account?
Monthly figures in KES · KRA, NSSF, SHIF & housing levy rates, 2025–2026
Earnings & deductions
House, transport, acting and any other cash allowance.
Net pay this month
KES61,017.90
732,214.80 a year · 23,982.10 withheld from basic pay
December 2026 · NSSF Year 4 limits: Tier I to 9,000, Tier II to 108,000
- Take-home72%
- PAYE18%
- NSSF, SHIF & levy10%
Employer pays a further 6,375.00
NSSF is matched tier for tier (5,100.00) and the housing levy is matched at 1.5% (1,275.00), so this employee costs 91,375.00 a month in cash.
Save this breakdown
The rates behind the figuresKRA, NSSF, SHIF & housing levy rates, 2025–2026
PAYE bands
- 0 – 24,00010%
- 24,000 – 32,33325%
- 32,333 – 500,00030%
- 500,000 – 800,00032.5%
- Over 800,00035%
NSSF phase-in
6% of pay in each tier, matched by the employer. The limits step up every February:
- From January 20257,000 / 36,000
- From February 20258,000 / 72,000
- From February 20269,000 / 108,000
SHIF & housing levy
SHIF takes 2.75% of basic pay with no ceiling and a floor of 300.00; the affordable housing levy takes 1.5%. Both come off before tax is worked out.
Reliefs & benefits
Personal relief of 2,400.00 a month, plus 15% of any qualifying insurance premium up to 5,000. Pension is deductible to 30,000 a month, NSSF included. Non-cash benefits are untaxed at or under 5,000 a month.
Periods start at January 2025 — everything from there runs under one regime, after SHIF replaced NHIF and the Tax Laws (Amendment) Act 2024 turned SHIF and the housing levy into deductions rather than reliefs. Car benefit, mortgage interest relief and expatriate arrangements are handled in the full system. Figures are indicative — confirm against your own payroll before filing.
Run this on your whole payroll, not one salary at a time
MaliPlus HR & Payroll applies the same statutory engine to every employee, then produces the payslips, the P9A/P10 returns and the bank file — in one run.