KEY PAYROLL REGULATORY REQUIREMENTS IN KENYA.

Kenya is a Member of the East Africa Community that includes Kenya, Uganda Tanzania and Rwanda

Any Employer is required to be registered as an employer with the following statutory bodies

1. For a start for the business to exist the business must be registered as a Sole Proprietor, Partnership or Company with the Registrar of companies
2. Register as a tax payer with the Kenya Revenue Authority (KRA)

Under the relevant law employers are required to deduct pay as you earn tax (PAYE) and remit to KRA by 9^th of subsequent month. The lowest tax bracket in Kenya is taxed at 10% while highest is 30%.

The minimum taxable income is shillings 12,298 with lowest tax bracket being taxed at 10% and highest tax bracket at 30%

3. Have a Business License issued by the local council authorities in the County of operation.
4. Register with a Pension Fund as an employer. All private entities are required to register with National Social Security Fund (NSSF).

Both employee and employer contribute shillings 200 to the NSSF by 15^th of the subsequent month.

5. In Kenya, employers are required to obtain and maintain an insurance policy with an insurer approved by the Government in respect of any liability that the employer may incur under the Work Injury Benefits Act (WIBA) to any of their employees.

Career Options Africa is a Recruitment, Payroll and HR outsourcing Agency operating in 4 Countries in East Africa i.e. Kenya Uganda Tanzania and Rwanda. Our offices are found in Nairobi, Arusha, Dar es Salaam, Kampala and Kigali

We offer the following payroll services in Kenya

1. Full payroll services

We prepare payroll for client approval, invoice the client and upon receiving funds pay the Employee and statutory bodies

2. Partial Payroll Service

WE prepare the payroll for client approval and if required pay statutory deductions. In this category Client pays the employee

3. Statutory deductions remittances