Net pay calculator
What actually lands in your account after PAYE, NSSF, SHIF and the housing levy — with every step shown and every rate sourced.
You actually take home
—
— of gross. You lose — a month to deductions.
- Take-home —
- PAYE —
- NSSF —
- SHIF —
- Housing levy —
Show the working
The sequence matters enormously and is where most online calculators get it wrong. Since the Tax Laws (Amendment) Act 2024, NSSF, SHIF and the housing levy are ALLOWABLE DEDUCTIONS taken off gross BEFORE PAYE is worked out — they are no longer reliefs applied after. Calculators still using the old relief method overstate your tax.
Where these rates come from
- PAYE bands and personal relief — monthly equivalents of the annual bands Kenya Revenue Authority — Individual Income Tax, effective 1 July 2023.
- Deduction order — NSSF, SHIF and the housing levy come off before PAYE is worked out Kenya Revenue Authority public notice — Amendments to PAYE Computation Pursuant to the Tax Laws (Amendment) Act, 2024, effective 27 December 2024.
- NSSF — 6% of pensionable pay from the employee, matched by the employer. Tier I covers the first KSh 9,000, Tier II the slice from KSh 9,000 to KSh 108,000. We could not verify these against an NSSF-published page — treat them as well-corroborated rather than primary, and check your payslip. NSSF Act 2013 Year 4 limits, as reported by Vialto Partners and Mercans statutory alerts, effective 1 February 2026.
- SHIF — 2.75% of gross pay, employee only, minimum KSh 300 a month, no upper cap. Social Health Insurance Act 2023, as applied in 2026 payroll guidance.
- Housing levy — 1.5% of gross pay from the employee, matched by the employer. No cap. Affordable Housing Act 2024, as applied in 2026 payroll guidance.
This is an estimate built from published rates, not payroll advice. It assumes you are a resident employee with no insurance relief, mortgage interest deduction, pension contribution beyond NSSF, or taxable benefits. Your payslip is the authority; if the two disagree, ask your employer why. Rates last checked 23 September 2026.
Your payslip is arithmetic. Why the rates change is not.
The Brief explains what moves PAYE, NSSF and the levies — and what a Finance Bill actually does to the number at the bottom of your payslip.
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