Statutory Compliance

Kenyan statutory deductions, calculated and filed

PAYE, NSSF, SHIF and the Affordable Housing Levy are not four settings — they are four different rulebooks that change on different schedules. Mavuno HR keeps them current so a Finance Act does not become a payroll rewrite.

What gets deducted, and how

Every statutory line is computed per employee, per period, from that period's configured rules — so a run from eight months ago still recomputes to the same figures it produced then.

PAYE

Pay As You Earn across the current KRA bands, with personal relief, insurance relief and pension relief applied in the right order. Taxable pay is built from the benefits and allowances you have actually configured, not a flat assumption.

NSSF

Tier I and Tier II handled separately, following the phased upper-limit schedule rather than a single hardcoded ceiling. Employer and employee halves are computed and reported apart, because the returns need them apart.

SHIF

The Social Health Insurance Fund deduction that replaced NHIF, calculated on gross pay for every active employee and carried into the monthly return in the format the fund expects.

Affordable Housing Levy

The AHL employee deduction and the matching employer contribution, both tracked from the first payroll run so the employer share never gets discovered at year end.

The returns that come out of it

Deducting correctly is half the job. These are generated from the same payroll data, so the filing and the payslips can never disagree.

  • P9 — the annual tax deduction card each employee needs to file their own return
  • P10 and P10A — the employer's annual PAYE return, in iTax-ready format
  • Monthly SHIF and NSSF returns, per fund, in each fund's expected layout
  • Payslips as PDFs, per employee, per period, reproducible after the fact

Mavuno HR automates the calculation and the paperwork. It does not replace your accountant or tax adviser, and the filing obligation stays with you as the employer.

Statutory

The paperwork comes out of the run.

Kenya's payroll rules change. Mavuno HR calculates from dated statutory rule sets, so each run uses the rules in force for its month, and the returns are produced from the same figures as the payslips.

How compliance works
DocumentScheme
KRA P10AReturn
KRA
NSSF returnReturn
NSSF
SHIF returnReturn
SHIF
Housing Levy returnReturn
AHL
P9 certificatesAnnual, one per employee
KRA
P10 tax cardsTax card
KRA
Muster rollEmployment record
RECORD

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Join the growing number of Kenyan businesses trusting Mavuno HR for accurate payroll, confident compliance, and happier employees.

Mon–Fri 8am–5pm, Sat 8am–1pm. We'll confirm the slot with you.

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