KE

Kenya: Payroll & Employment Facts

Maintained byWhichapp Research
Last verified2026-06-08
Dataset2026 statutory
Source-verified — every figure links to its official source Currency · KES How we verify ↗

Verified statutory employment facts for Kenya, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Kenya employer-of-record guide and the Kenya country hub.

What is the minimum wage in Kenya?

National minimum wage
No single national rate; set by sectoral Wage Orders. General labourer: KES 8,109.90/month (rural) to KES 15,201.65/month (Nairobi, Mombasa, Kisumu).
Checked 2026-06-08 kenyalaw.org High

What employer social contributions apply in Kenya?

Rates are a percentage of gross wage, applied up to the annual contribution ceiling.

Employer social security rate
6.00%
Effective 2024-02-01 taxsummaries.pwc.com High
Pension
0.00%
Effective 2024-02-01 kra.go.ke High
Healthcare
0.00%
Effective 2024-03-01 kenyalaw.org High
Affordable Housing Levy (AHL)
1.50%
Effective 2024-03-19 kra.go.ke High
National Industrial Training Levy (NITA)
50 KES/month/employee
Effective 2007-01-01 nita.go.ke High
Annual contribution ceiling
432,000 KES/year
Effective 2026-02-01 kra.go.ke Medium
Total employer burden
7.50%
Checked 2026-06-06 taxsummaries.pwc.com High

What notice and leave rules apply in Kenya?

Statutory minimum notice the employer must give, by completed length of service.

Statutory notice
28 days where wages are paid monthly; equal to the wage-payment interval where shorter (Employment Act 2007 s.35).
Checked 2026-06-08 new.kenyalaw.org
Payment in lieu of notice (PILON)
Permitted
Checked 2026-06-08 new.kenyalaw.org High
Minimum annual leave
21 working days
Checked 2026-06-08 new.kenyalaw.org High
Annual leave includes public holidays
No
Checked 2026-06-08 new.kenyalaw.org High
Public holidays per year
12 days
Checked 2026-06-08 new.kenyalaw.org Medium

Is 13th-month pay required in Kenya?

None of the following are mandated by statute; they may still arise from a contract or collective agreement.

Thirteenth-month pay required
No
Checked 2026-06-08 new.kenyalaw.org Medium
Profit sharing required
No
Checked 2026-06-08 new.kenyalaw.org Medium
Holiday bonus required
No
Checked 2026-06-08 new.kenyalaw.org Medium

How is severance calculated in Kenya?

Formula
An employer must pay a redundant employee severance pay at the rate of not less than fifteen (15) days' wages for each completed year of service.
Effective 2008-06-02 kenyalaw.org High
Per-year multiplier
0.5 months of pay
Effective 2008-06-02 kenyalaw.org High
Minimum qualifying tenure
12 months
Effective 2008-06-02 kenyalaw.org High
Calculation base
Regular
Effective 2008-06-02 kenyalaw.org High

Worked example

An employee with 5 completed years of service and an annual salary of £30,000 (approx. 5,400,000 KES at a hypothetical rate of 1 GBP = 180 KES). The monthly salary is 450,000 KES. Severance pay is 15 days' pay (equivalent to 0.5 months' pay) for each of the 5 years. Calculation: (0.5 * 450,000 KES) * 5 years = 1,125,000 KES (approx. £6,250).

This is a reference record of statutory minimums, not legal advice. Figures can be exceeded by contract, works-council, or collective-bargaining agreements, and accident-insurance and care rates vary by case. Confirm against the linked official source before acting.

Maintained by Whichapp · How we verify our data · Kenya country hub