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Casual Worker Wages Calculator Kenya

What do casual workers earn for these days, and what must be deducted?

KES

Basic pay for one day.

days
How the worker is engaged

Genuine casual pay from one employer for less than a month isn't taxed through PAYE. Regular casuals are.

Minimum daily rates already include housing, so most daily-paid workers get one all-in rate. Tick only if your agreement adds the allowance separately.

Continuous service, other pay and pay month

No housing allowance is added.

days

Include days in earlier months without a break. Blank uses days worked.

months

Three months or more converts the engagement.

KES

Use the overtime calculator for the amount.

Casual. 11 deemed days, under the point where section 37 converts the engagement.

Casual wages

2026-10 · 10 days
Earnings
Basic wage868.44 × 108,684.40
Housing allowancein the rate0.00
Gross pay8,684.40
Deductions
NSSF−521.06
SHIF−300.00
Housing levy−130.27
PAYEnot deducted for casual pay0.00
Net payKES 7,733.07
KES 868.44 a day with housing allowance, before deductions
Meets the minimum daily rate of KES 868.44 for this occupation and area (General Wages Order 2026 (LN 108/2026)).
Employer NSSF521.06
Employer housing levy130.27
NITA levy50.00
Total cost to employerKES 9,385.73

The section 37 day counts are a guide, not legal advice. SHIF has a KES 300 monthly minimum, which may not suit very short engagements; confirm with SHA.

How it's worked out

  1. Basic wage = daily rate × days worked.
  2. Housing allowance = 15% of the basic wage, unless housing is provided or the rate already includes it.
  3. Gross pay = basic wage + housing allowance + overtime or other pay.
  4. Minimum wage check: the basic daily rate (rate ÷ 1.15 if it includes housing) must be at least the 2026 wage order's daily rate for the occupation and area.
  5. Section 37 check: deemed days = continuous days + one rest day for every six. 30 or more, or work expected to last three months or more, means the worker is likely on monthly terms; 22 or more is close.
  6. Statutory deductions: NSSF, SHIF and housing levy on the month's gross pay. PAYE is deducted only for regular or converted engagements.

2026 minimum daily rates, general labourer

AreaPer day (KES)With 15% housing (KES)
Nairobi, Mombasa, Kisumu, Nakuru, Eldoret868.44998.71
Former municipalities and town councils797.80917.47
All other areas487.94561.13

Questions people ask

When does a casual worker become a permanent employee in Kenya?

Under section 37 of the Employment Act, a casual whose continuous working days add up to at least a month, or whose work is expected to take three months or more, is treated as employed on monthly terms. After two months' continuous service they get the full rights of the Act.

Do casual workers pay NSSF, SHIF and the housing levy?

Yes. The NSSF, Social Health Insurance and Affordable Housing Acts don't exempt casual employees. Contributions are normally worked out on the month's total casual earnings.

Must I deduct PAYE from casual workers?

Not for genuine casual work. Under the PAYE Rules, pay from casual employment with one employer for less than a month isn't treated as PAYE emoluments, so the worker declares it in their own return. Casuals who work regularly aren't casual for PAYE, and PAYE must be deducted.

Is housing allowance payable to casuals?

Yes, unless you provide housing. The 2026 wage order's daily rates exclude housing allowance, so add 15% of the basic wage (paragraph 4 of the General Wages Order).

Sources

Rates last checked 13 Sep 2026. Estimates only, not tax or legal advice.