Kenya payroll calendar

Due	Obligation	What to do	Who pays	Status
Wed 9 Dec	PAYEKenya Revenue Authority	File the return and remit employee income tax to KRA.	Employer	Due in 30 days
Wed 9 Dec	NSSFNational Social Security Fund	Submit the return and remit pension contributions, employee and employer.	Employee and employer	Due in 30 days
Wed 9 Dec	SHIFSocial Health Insurance Fund	Remit employee health insurance contributions.	Employee	Due in 30 days
Wed 9 Dec	Housing LevyAffordable Housing Levy	Remit employee and employer contributions to KRA.	Employee and employer	Due in 30 days
Wed 9 Dec	NITANational Industrial Training Authority	Pay the employer training levy, KSh 50 per employee.	Employer	Due in 30 days
Tue 15 Dec	HELBHigher Education Loans Board	Remit loan deductions for affected employees.	Employee	Due in 36 days

Dates are the statutory ones. Where a deadline falls on a weekend or public holiday, confirm the date with the agency.

Return	What Contlant Payroll prepares	File	Then you
PAYE	The P10 return: every employee’s pay, reliefs and PAYE	CSV for iTax	Upload on iTax, then pay with the slip
NSSF	Tier I and Tier II, employee and employer	Excel for the NSSF portal	Upload on NSSF self-service and pay
SHIF	SHIF contributions by employee	Excel for the SHA portal	Upload on the SHA employer portal and pay
Housing Levy	Included in the same P10 return	CSV for iTax	Filed and paid with PAYE on iTax
NITA	The levy for each employee, in the monthly cost report	Report	Pay the levy to NITA
HELB	Loan deductions on each employee’s payslip	Payslip line	Remit on the HELB employer portal

Each file is checked against the pay run before you download it: the employees, the gross pay and the amounts must match. At year end Contlant Payroll also makes the P9 tax deduction cards.