Kenya Employer Compliance Checklist
What must a new employer register for and file each month?
About your business
Count casuals too. Several duties start at 10, 20, 25 or 50 staff.
Employer compliance checklist
Limited company, 5 employees. Printed from Rollbee.
0 of 21 done
Before your first payroll
One-off registrations and documents.
Law: Companies Act; Registration of Business Names ActWhere: brs.go.ke or eCitizen
Law: Income Tax Act s.37; PAYE RulesWhere: itax.kra.go.keThe housing levy and NITA levy are then declared in the same monthly PAYE return.
Law: NSSF Act 2013Where: NSSF self-service portalYou may contract out Tier II to a registered pension scheme (s.21).
Law: Social Health Insurance Act 2023Where: sha.go.ke employer portal
Law: Industrial Training Act s.5; KRA notice 2024
Law: County finance actsWhere: Your county revenue portal
Law: Work Injury Benefits Act s.7Penalty: Fine up to KES 100,000, imprisonment, or both
Law: Occupational Safety and Health Act 2007 s.44Where: doshmis.go.keRegistration fee reported at KES 5,000 a year; confirm with DOSHS.
Law: Occupational Safety and Health Act 2007 s.7Penalty: Fine up to KES 500,000, 6 months' imprisonment, or both
Law: Employment Act ss.9–10
Law: Labour Institutions Act s.48Open the related tool
Law: HELB Act s.16
Every month
Remittances and returns for the previous month's payroll.
Law: Employment Act s.20Open the related tool
Law: Employment Act s.19(3)Open the related tool
Law: Income Tax Act s.37; Affordable Housing Act s.4See this month's due dates
Law: NSSF Act s.20See this month's due dates
Law: Social Health Insurance Act 2023See this month's due dates
Every year
Renewals and year-end tasks.
Law: PAYE Rules (practice)Open the related tool
All the time
Standing duties.
Law: Employment Act s.74; Tax Procedures Act s.23
Ticks are saved in this browser only. This is a guide, not legal advice; check sector-specific licences with your regulator.
How it's worked out
- Answer a few questions about your business: type, headcount (including casuals), turnover and what you do.
- Every business registers with BRS and gets a county business permit.
- From the first employee you need a KRA PIN with PAYE, NSSF and SHA registration, a WIBA policy, a safety policy, written contracts and DOSHS workplace registration.
- Headcount thresholds add duties at 20, 25 and 50 employees. Exactly 20 or 50 counts.
- ODPC registration is required unless turnover is under KES 5 million, you have fewer than 10 employees and no listed purpose applies.
- Tick items as you go. Ticks stay in this browser, and you can print the list or save it as a PDF.
Thresholds by headcount
| Employees | What applies | Law |
|---|---|---|
| 1 or more | PAYE, NSSF, SHIF, housing levy, NITA, WIBA, safety policy, contracts, payslips | Various |
| 10 or more | ODPC registration (no small-business exemption) | Reg. 13, Data Protection (Registration) Regulations |
| 20 or more | Sexual harassment policy; safety and health committee | Employment Act s.6; OSHA s.9 |
| 25 or more | Notify vacancies to the Director of Employment | Employment Act s.76 |
| 50 or more | Written disciplinary rules and grievance procedure | Employment Act s.12 |
ODPC registration fees
| Size | Registration | Renewal |
|---|---|---|
| Micro and small (up to 50 staff and KES 5m turnover), NGOs and public entities | KES 4,000 | KES 2,000 |
| Medium (up to 99 staff and KES 50m turnover) | KES 16,000 | KES 9,000 |
| Large | KES 40,000 | KES 25,000 |
Questions people ask
What do I need to register as a new employer in Kenya?
A KRA PIN with the PAYE obligation, NSSF employer registration, SHA employer registration, a WIBA insurance policy, DOSHS workplace registration and a county business permit. You may also need ODPC data protection registration. NITA and the Housing Levy go through your monthly PAYE return.
Does a small business need to register with the Data Protection Commissioner?
You're exempt only if annual turnover is below KES 5 million and you have fewer than 10 employees, and you don't process data for listed purposes such as education, health, financial services, hospitality, property management, transport, CCTV security or direct marketing.
At what size do I need HR policies?
A sexual harassment policy from 20 employees (Employment Act s.6), a safety and health committee from 20 (OSHA s.9), vacancy notifications from 25 (s.76), and written disciplinary rules from 50 (s.12).
How long must I keep payroll records?
Labour officers can inspect employee records covering the past 36 months (Employment Act s.74). Tax records must be kept for 5 years (Tax Procedures Act s.23).
Sources
- Kenya Law — Employment Act 2007 (ss.6, 9, 10, 12, 19, 20, 74, 76)
- Kenya Law — Occupational Safety and Health Act 2007 (ss.7, 9, 44)
- Kenya Law — Work Injury Benefits Act 2007 (s.7)
- Kenya Law — Data Protection (Registration) Regulations 2021
- Kenya Law — Tax Procedures Act 2015 (s.23)
- Kenya Law — NSSF Act 2013
- Kenya Law — Social Health Insurance Act 2023
- KRA — NITA levy filing guide
- Ministry of Labour — FAQs (DOSHS)
Rates last checked 13 Sep 2026. Estimates only, not tax or legal advice.