Posted on 11 November 2026
Free Kenya Payslip Template in Excel, Google Sheets, Word and PDF
- Available to download for free in Excel, Google Sheets, Word and PDF formats
- Calculates NSSF Tier I and II, SHIF, Housing Levy and PAYE at 2026 rates
- Prints a payslip for each employee with the M-Pesa and bank split and year to date totals
Totals every monthly payment to KRA, SHA and NSSF with each due date
A Kenya payslip template is a ready-made pay statement that lists an employee’s gross pay, PAYE, NSSF Tier I and Tier II, SHIF, Housing Levy and other deductions, then shows net pay and how it was paid. Section 20 of the Employment Act requires employers to give one at or before each payment of wages.
Last updated: November 11, 2026
What it is
A Kenya payslip template that works out NSSF Tier I and Tier II, SHIF, the Housing Levy and PAYE, then prints a payslip for each employee.
When you need it
Every pay day. Section 20 of the Employment Act says the statement goes to the employee at or before the time wages are paid.
What's inside
Settings with 2026 rates, an employee list, a monthly pay run, a printable payslip, statutory remittances, a year to date record and a net to gross finder.
Formats
Excel, Google Sheets, Word and PDF. The Word and PDF payslip fits one A4 page.
Want to see it filled in first?
Make your own copy of the filled sample in Google Sheets.
What Is a Kenya Payslip Template?
It's the 28th. Your accountant is on leave, eight people expect their salaries tonight, and someone just asked why their NSSF went up in February.
Can you answer that from your payslip? If you went looking for a payslip template Kenya employers can explain line by line, start with the definition.
A Kenya payslip template is a ready-made pay statement that shows an employee's gross pay, each statutory deduction (PAYE, NSSF, SHIF and the Housing Levy), any other deductions and the net pay for the month. It follows the order KRA uses, so the figures can be checked line by line.
You'll hear it called a pay slip or a salary slip. In the Employment Act it's an itemized pay statement. The job is identical: proof of what was earned, what was taken and why.
basic plus allowances
Tier I and II
2.75% and 1.5%
bands less relief
M-Pesa or bank
What it isn't: a tax return. The payslip goes to the employee. The P10 return goes to KRA, and the P9 card goes to the employee once a year. Mixing them up is how payroll files end up with the right numbers in the wrong place.
Payslip vs P9 vs P10 vs NSSF Return
Search for a Kenya payslip sample and you'll find all of these, often on the same results page. They answer different questions.
| Document | Who gets it | How often | What it shows |
|---|---|---|---|
| Payslip | The employee | Every pay day | Gross pay, each deduction and its purpose, net pay and how it was paid |
| P10 return | KRA, through iTax | Monthly, by the 9th | PAYE for every employee |
| P9 card | The employee | Once a year | Twelve months of pay, pension, PAYE and relief for the annual return |
| NSSF return | NSSF | Monthly, by the 9th | Tier I and Tier II contributions, employee and employer |
The payslip explains the deductions to one person. The returns prove you paid them to the authorities.
Which Kenya Payslip Format Fits You?
The right payslip format in Kenya depends on how many people you pay and how you pay them.
| If your situation is... | Use this | Where to find it |
|---|---|---|
| You pay a few staff and want the deductions worked out | The Excel workbook | Pay Run and Payslip sheets |
| You fill in payslips by hand | The one-page form | Word and PDF files |
| Two people run payroll from different offices | The same workbook, online | Google Sheets copy |
| You pay part by M-Pesa and part by bank | The split payment field | Employees sheet, Pay Method |
| Tier II goes to a private pension scheme | The contracted out flag | Employees sheet |
| You pay staff outside Kenya | A country version | Payslip template for other countries |
| You want the whole payroll on one register | A full payroll sheet | Payroll template |
What Does a Kenya Payslip Contain?
The law sets the minimum. Section 20(2) of the Employment Act asks for the gross amount, the amount and purpose of each statutory deduction, and the amount and method of each part payment when net pay is paid in more than one way. Everything else on this list makes the payslip useful.
| Field | Why it matters |
|---|---|
| Employer name and KRA PIN | Banks and landlords check who issued the slip |
| Employee KRA PIN, National ID, NSSF and SHA numbers | Lets the employee match deductions to their own statements |
| Earnings by line | Basic, house, transport, overtime and commission each taxed the same, but read differently |
| NSSF Tier I and Tier II | Shows whether the 2026 limits were applied |
| SHIF and Housing Levy | Both now reduce taxable pay, so they belong above PAYE |
| PAYE working | Taxable pay, tax charged and personal relief, so the PAYE figure can be checked |
| Other deductions | HELB, SACCO, loans and advances, each named |
| Payment split | M-Pesa and bank amounts, as section 20 requires |
| Year to date | Feeds the P9 card in February |
The field employees check first isn't net pay. It's NSSF. February 2026 raised the upper limit from KES 72,000 to KES 108,000, and plenty of people noticed the change before their employer explained it.
What the Enerpize Kenya Payslip Template Includes
We built it around one question: could a business owner explain every shilling on the slip to an employee standing at their desk? So the workbook does the arithmetic in KRA's order and shows the working. It uses formulas only, no macros, and yellow cells are the only ones you type in.
A Payroll That Remembers February
NSSF limits sit in a table with their effective dates. Each pay month picks the right row, so a January 2026 slip uses the KES 72,000 limit and February onward uses KES 108,000. In our sample, Brian Otieno's NSSF moves from KES 4,320 to KES 5,154 on the same salary. When Phase 5 arrives, you add one row.
The Two Thirds Alarm
Section 19(3) says all deductions together can't exceed two thirds of wages. It's an easy rule to forget in a busy month, so the workbook checks it on every row. Kevin Mutua took a KES 15,000 advance in October on top of his loan and SACCO deductions. His deductions reached KES 29,402.05 on KES 40,400, past the KES 26,933.33 limit, and the row turns red before anyone signs.
One Payslip, Two Wallets
Brian takes KES 10,000 to M-Pesa and the rest to his KCB account. The payslip shows both amounts and both destinations, which is exactly what section 20 asks for when pay is split.
The Remittance Calendar on One Screen
Pick a month and the Remittances sheet totals what goes to KRA, SHA and NSSF, with the employer share and each due date. In our October sample, that's KES 173,580.48 across seven lines, with Grace Wanjiku's Tier II shown separately because it goes to an approved scheme.
Working Backwards From an Offer
Promised a candidate KES 60,000 take home? Net to Gross finds the gross salary behind it: KES 83,379.79, with PAYE of KES 14,833.36 and an employer cost of KES 89,633.28.
2026 Statutory Deductions at a Glance
Four deductions, four authorities. Here's what each one costs and when it's due.
| Deduction | Rate | Limit | Before PAYE? | Employer pays too? | Due |
|---|---|---|---|---|---|
| PAYE | 10% to 35% bands | Less KES 2,400 relief | It is the tax | No | 9th, with the P10 |
| NSSF | 6% each side | Tier I to KES 9,000, Tier II to KES 108,000 | Yes | Yes, matched | 9th |
| SHIF | 2.75% of gross | Minimum KES 300, no cap | Yes | No | 9th |
| Housing Levy | 1.5% of gross | No cap | Yes | Yes, matched | Within 9 working days |
Kenya had 3.5 million people in formal employment in 2025, according to the Economic Survey 2026 as reported by The Star. Each one of them should get a payslip that shows these four lines.
Example: A Filled Kenya Payslip Template
Want to see the numbers move before you type anything? Make your own copy of the filled sample in Google Sheets. It follows a fictional company, Cedar Street Supplies Ltd on Mombasa Road, Nairobi, with 8 employees and 80 pay rows from January to October 2026. The screens on this page use the same sample data, so every Kenya payslip sample image matches the file.
How to Read the Sample
Open the Payslip sheet, already set to Brian Otieno for October 2026.
KES 85,900
KES 8,804.75
KES 83,095.25
KES 17,311.93
KES 59,783.32
Why is taxable pay so close to gross? Because Brian has a KES 6,000 non-cash benefit. It's above the KES 5,000 monthly threshold, so it's taxed, while the deductions only take off KES 8,804.75.
Now find Joseph Kiprono on the Pay Run. Gross pay of KES 20,700 and PAYE of nil. His taxable pay is KES 18,578.25, and 10% of that is less than the KES 2,400 personal relief. Then look at Faith Achieng: KES 6,000 of insurance premiums gives her KES 900 of insurance relief.
Kenya Payslip Formulas: How to Calculate PAYE in Kenya
Every formula is already in the workbook. Here's how to calculate PAYE in Kenya by hand, on a KES 100,000 salary.
NSSF Tier I and Tier II
Tier I = 6% x MIN(Gross, 9,000) | Tier II = 6% x (MIN(Gross, 108,000) - 9,000)
KES 540 plus KES 5,460 gives KES 6,000. The employer pays the same again.
SHIF and Housing Levy
SHIF = MAX(300, 2.75% x Gross) | Housing Levy = 1.5% x Gross
KES 2,750 and KES 1,500.
Taxable Pay
Taxable Pay = Gross + Taxable Benefits - Pension (max 30,000) - SHIF - Housing Levy
100,000 less 6,000, 2,750 and 1,500 leaves KES 89,750.
PAYE
Tax = 10% of first 24,000 + 25% of next 8,333 + 30% of the rest up to 500,000 | PAYE = Tax - 2,400
2,400 plus 2,083.25 plus 17,225.10 gives KES 21,708.35 of tax. Take off KES 2,400 relief and PAYE is KES 19,308.35. Net pay comes to KES 70,441.65.
How to Use the Kenya Payslip Template
Set it up once, and each month takes as long as typing the changes.
1- Check the Rates
Open Settings and confirm the PAYE bands, SHIF, Housing Levy and NSSF limits against the latest KRA and NSSF notices. Add your company name, KRA PIN and first payroll month.
⚡ Tip: Note the date you checked the rates. A Finance Act can change them from 1 July.
2- Add Your Employees
Enter each person once with their KRA PIN, National ID, NSSF and SHA numbers, how they're paid and whether Tier II is contracted out.
⚡ Tip: The Check column flags a KRA PIN that isn't 11 characters, which is the commonest typing mistake.
3- Run the Month
Add one Pay Run row per employee with this month's earnings and deductions. Copy last month's rows and change only what moved.
⚡ Tip: Type amounts as numbers. A figure typed as text gets flagged instead of silently counting as zero.
4- Clear the Checks
Every row should read OK. Fix duplicates, unknown IDs, negative net pay and anything above the two thirds limit before you pay.
⚡ Tip: An advance is the usual cause of a two thirds breach. Spread it over two months.
5- Print the Payslips
Pick an employee and month on the Payslip sheet, then print or save as PDF.
⚡ Tip: Hand it over at or before payment. That's the Employment Act's timing, not ours.
6- Pay the Authorities
Open Remittances, pick the month and pay each line by its due date.
⚡ Tip: Pay PAYE, SHIF and NSSF together on the 9th, so you only have one deadline to remember.
Common Kenya Payslip Mistakes
Most payslip errors aren't arithmetic. They're old rules.
✕ Using the old NSSF limits
Why it matters: A KES 72,000 limit underpays Tier II for anyone earning more than that.
Fix: Use KES 9,000 and KES 108,000 from February 2026.
✕ Still showing NHIF
Why it matters: SHIF replaced NHIF in October 2024. An NHIF line tells a bank the slip is out of date.
Fix: Show SHIF at 2.75% of gross, minimum KES 300.
✕ Taking PAYE before SHIF and the levy
Why it matters: Since 27 December 2024 both reduce taxable pay. Ignoring that overtaxes the employee.
Fix: Deduct NSSF, SHIF and the Housing Levy first, then apply the bands.
✕ Counting SHIF twice
Why it matters: SHIF already reduces taxable pay. Claiming insurance relief on it as well lowers PAYE twice for the same shilling.
Fix: Claim insurance relief only on qualifying life, health or education premiums.
✕ Leaving the M-Pesa part off
Why it matters: The employee can't reconcile the bank credit with net pay.
Fix: Show each part payment and its method.
Importance of a Kenya Payslip Template
Why bother with a proper payslip when the money arrives anyway? Because the money is the only part of payroll that doesn't need explaining.
It Keeps You Inside the Law
Section 20 makes the written statement an obligation, not a courtesy. Casual workers, piece rate staff and anyone engaged for six months or less are excluded, but most permanent staff are covered.
It Protects Your PAYE Filing
KRA's PAYE page puts the late filing penalty at the higher of 25% of the tax due or KES 10,000, and late payment at 5% plus 1% a month. Payslips that agree with your P10 are the easiest defence.
It Answers the February Question
When deductions change, employees ask. A slip that shows Tier I and Tier II separately answers them before they reach your office.
It Opens Doors for Your Staff
Loans, SACCO membership, tenancy applications and visas all ask for recent payslips. A clear one with your KRA PIN on it is worth more to them than you might think.
Spreadsheet vs Software for Kenya Payroll
A spreadsheet handles a small team well. It starts to strain when people join, leave and change pay every month.
| What you need | Kenya payslip template | Enerpize |
|---|---|---|
| Cost | Free | Free trial, then a paid plan |
| Employee pay terms | Typed on each pay row | Held in each contract |
| Earnings and deductions | Fixed columns | Salary components you define |
| Monthly payroll | Copy and edit rows | Pay runs that create every payslip |
| Staff loans | A deduction you type | Recorded under Loans |
| Approvals | A signature on paper | Generated and Approved statuses on each pay run |
How Enerpize Handles Payroll
Who changed Kevin's salary, and when? In a spreadsheet, nobody knows. Enerpize's HR and payroll system keeps the record behind every figure. The screens below use sample data.
Contracts: Pay Terms in One Place
Each employee has a contract with a designation, start date, end date, salary and status. You can search contracts by name, code, department or salary component.
Salary Components: Earnings and Deductions, Defined Once
Set up each earning and deduction as a component, such as PAYE, NSSF Tier I, SHIF or Commission, and mark it active or inactive.
Salary Structures: Groups of Components
Group components into structures, so office staff, sales staff and warehouse staff each get the right set.
Pay Runs: The Month, Generated
Create a pay run for a period and it lists the number of payslips, the total amount and the status, from Generated to Approved.
Payslips: Every Employee, Every Month
Filter payslips by employee, pay run or department, then export, import or open them as a sheet.
Loans: Staff Borrowing on Record
Record a staff loan with its amount, installment and start date, so it sits next to payroll instead of in a notebook.
Running payroll for a growing team in Kenya? Our guide to payroll software in Kenya covers what to look for.
Kenya Payslip and KRA: PAYE and the P10
KRA doesn't see your payslips. It sees your P10, and the two had better agree.
The KRA PAYE page says employers deduct PAYE at the individual bands, from 10% to 35%, and remit it and file the PAYE return through iTax on or before the 9th of the following month. Public notice 2157 made the Housing Levy, SHIF, post retirement medical fund contributions up to KES 15,000 a month and pension up to KES 30,000 a month deductible from 27 December 2024.
What to add:
- Your employer KRA PIN at the top of every payslip
- Taxable pay, tax charged and personal relief as separate lines
- A disability exemption flag, since KRA exempts the first KES 150,000 of monthly income for certificate holders
⚑ Practical note: Check the payslip PAYE total for the month against your P10 before you upload it. A single mistyped allowance shows up there first.
Kenya Payslip and NSSF: Tier I and Tier II
NSSF is the deduction most likely to be wrong on a Kenyan payslip, because it changes every February.
KRA's NSSF calculator lists the rates effective February 2026: Tier I at 6% on pay up to KES 9,000, a maximum of KES 540 a side, and Tier II at 6% on pay from KES 9,001 to KES 108,000, a maximum of KES 5,940 a side. NSSF contributions come off before PAYE. NSSF has said contributions are due by the 9th of the following month, with a 5% penalty for each month late.
What to add:
- Tier I and Tier II as separate lines
- A flag for staff whose Tier II goes to an approved pension scheme
- The employer share, matched, on the remittance schedule
⚑ Practical note: Contracting out changes where Tier II is paid, not how much is deducted. Tier I always goes to NSSF.
Kenya Payslip and SHA: The SHIF Line
NHIF is gone. If your payslip format still shows it, the format is older than October 2024.
The Social Health Insurance Fund takes 2.75% of gross salary from salaried employees, with a minimum of KES 300 a month and no cap, according to Vialto Partners' summary of the SHIF rules. Employers remit it to the Social Health Authority by the 9th of the following month. Since December 2024, SHIF reduces taxable pay before PAYE is worked out.
What to add:
- The employee's SHA number
- SHIF as its own line above PAYE
- The KES 300 minimum for low earners and part months
⚑ Practical note: A KES 10,000 salary gives 2.75% of KES 275, so the minimum of KES 300 applies. Check it on your lowest paid staff first.
Kenya Payslip and the Affordable Housing Levy
The Housing Levy is the only statutory deduction with a deadline counted in working days.
The KRA PAYE page sets the levy at 1.5% of the employee's gross monthly salary, matched by the employer, with both shares remitted within 9 working days after the end of the month. It's been deductible for PAYE since 27 December 2024.
What to add:
- The employee's 1.5% on the payslip
- The employer's 1.5% in the employer contributions block
- A due date that skips weekends
⚑ Practical note: The workbook counts 9 working days but not public holidays. Move the date yourself in a month with a holiday.
Who Can Use the Kenya Payslip Template?
Small Businesses With Up to 50 Staff
The workbook has room for 50 employees and 600 pay rows, which is a year for a team of 50. It's a payslip template Kenya SMEs can run without payroll software until the team outgrows it.
Shops and Retailers
Weekend overtime and sales commission change every month. A retail business can type them on the pay row and leave the rest alone.
Clinics and Private Practices
Nurses on contract, a receptionist on M-Pesa, a doctor contracted out of Tier II. A clinic tends to have every variation at once.
Accountants and Bookkeepers
Run several clients' payrolls with one file each, and use the Remittances sheet as your monthly checklist. Post the totals with a payroll journal entry.
Employees Checking Their Own Pay
Type your own gross pay into a pay row and compare the result with the slip you were given.
Kenya Payslip Glossary
| Term | What it means |
|---|---|
| PAYE | Pay As You Earn, income tax deducted by the employer |
| Personal relief | KES 2,400 a month taken off the tax charged |
| NSSF Tier I | 6% on pay up to the lower limit, KES 9,000 in 2026 |
| NSSF Tier II | 6% on pay between the lower and upper limits |
| SHIF | Social Health Insurance Fund contribution, paid to SHA |
| Housing Levy | Affordable Housing Levy, 1.5% from each side |
| P10 | The monthly PAYE return filed on iTax |
| P9 | The annual tax deduction card given to each employee |
| HELB | Higher Education Loans Board repayment deducted from pay |
Key Takeaways
- A Kenya payslip shows gross pay, PAYE, NSSF, SHIF, the Housing Levy, other deductions and net pay, and goes out at or before payment.
- NSSF limits from February 2026 are KES 9,000 and KES 108,000, so the maximum is KES 6,480 from each side.
- SHIF is 2.75% of gross with a KES 300 minimum. The Housing Levy is 1.5% from employee and employer.
- NSSF, SHIF and the levy come off before PAYE. On KES 100,000, taxable pay is KES 89,750 and PAYE is KES 19,308.35.
- Taxable pay up to KES 24,000 pays no PAYE, because 10% of it never exceeds the KES 2,400 relief.
- Deductions can't exceed two thirds of wages. Our sample flags KES 29,402.05 on KES 40,400.
- PAYE, SHIF and NSSF are due by the 9th. The Housing Levy is due within 9 working days.
- Show every part payment: KES 10,000 to M-Pesa and the rest to the bank is two lines, not one.
Frequently Asked Questions
What must be on a payslip in Kenya?
Section 20 of the Employment Act requires the gross wages, the amount and purpose of each statutory deduction, and the amount and method of each part payment when net pay is paid in different ways. Most employers also show the KRA PIN, NSSF and SHA numbers, the PAYE working and year to date totals.
How is PAYE calculated in Kenya in 2026?
Deduct NSSF, SHIF and the Housing Levy from gross pay to get taxable pay. Apply 10% to the first KES 24,000, 25% to the next KES 8,333, 30% up to KES 500,000, 32.5% up to KES 800,000 and 35% above. Then subtract KES 2,400 personal relief.
What is the difference between NSSF Tier I and Tier II?
Tier I is 6% of pay up to the lower limit, KES 9,000 from February 2026, which is KES 540. Tier II is 6% of pay between KES 9,000 and KES 108,000, up to KES 5,940. Employers match both, and Tier II can go to an approved scheme.
How much SHIF is deducted from salary?
SHIF is 2.75% of gross salary, with a minimum of KES 300 a month and no upper limit. On KES 50,000 that's KES 1,375. It's deducted before PAYE is worked out.
Is the Housing Levy deducted before PAYE?
Yes. Since 27 December 2024, the Housing Levy and SHIF reduce taxable pay. The old Affordable Housing Relief no longer applies.
Can an employer deduct HELB, SACCO or loan payments from salary?
Yes, with the employee's written agreement for non-statutory deductions. All deductions together can't exceed two thirds of wages under section 19(3), which is why the template checks every row.
Do casual workers need a payslip?
Section 20 doesn't apply to casual workers, piece rate workers or anyone engaged for six months or less. Giving them a simple payslip is still good practice, especially when PAYE or SHIF is deducted.
How do I calculate gross salary from net pay in Kenya?
Work backwards through the bands, or use the Net to Gross sheet. Type the take home figure and it finds the gross. KES 60,000 net needs KES 83,379.79 gross in October 2026.
About the Author
Omar El Bahr is a Senior Digital Growth Specialist at Enerpize, where he leads SEO, content strategy, and organic growth across international markets. He is a Forbes Communications Council contributor and has written for Entrepreneur on business communication and digital strategy.
Disclaimer
This template and the information on this page are for general guidance only and are not tax, legal or payroll advice. Rates and rules in Kenya change, often from 1 July, so confirm them with KRA, NSSF, SHA or a qualified adviser before you pay. This template is not an official KRA, NSSF or SHA form.
