Payroll Remittance Deadlines Kenya

When are PAYE, NSSF, SHIF and housing levy due this month?

Payroll month

The month the salaries are for. Remittances are due the following month.

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Some employees have HELB loans

I pay KRA electronically on iTax

Paying on iTax keeps the 9th as the legal date even on a weekend.

Show the latest legal date on every card

Working out this month's dates…

Late penalties

Obligation	Due	Penalty	Law
PAYE	9th of the next month	5% of the unpaid tax, plus 1% interest a month. Late return: 25% of the tax or KES 10,000, whichever is higher.	TPA ss.38, 83(1)(a), 83A
Housing levy	9th working day of the next month	3% of the unpaid levy for each month or part of a month.	Affordable Housing Act s.7
NITA levy	9th of the next month	5% of the amount due (basis to be confirmed).	Industrial Training (Training Levy) Order
NSSF	9th of the next month	5% of the unpaid contributions for each month or part of a month.	NSSF Act s.27(1)
SHIF	9th of the next month	2% of the unpaid contributions for each month.	Social Health Insurance Act s.27(6)
HELB	15th of the next month	5% of the unremitted amount for each month.	HELB Act; HELB notices
Withholding tax	5 working days after payment	5% of the tax, plus 1% interest a month.	TPA ss.38, 83A

How it's worked out

Start from the payroll month. Remittances for August salaries are due in September.
Find the statutory date: the 9th for PAYE, NITA, NSSF and SHIF, the 15th for HELB, and the 9th working day (Monday to Friday, skipping public holidays) for the housing levy.
Check whether it is a working day. Holidays follow the Public Holidays Act, including the rule that a Sunday holiday moves to Monday.
Apply the shift rule. KRA taxes move back to the previous working day, unless you pay on iTax. NSSF, SHIF and HELB may be paid on the next working day.
Pay-by date is the last working day on or before the due date (the 9th for the housing levy). It is always on time.
Penalties count each month or part of a month after the latest on-time date. Paying on the due date itself is on time.

Other employer dates

Item	Date
P9A tax deduction cards to employees	By the end of February (28 Feb 2027 is a Sunday, so give them by Fri 26 Feb 2027)
Employee income tax returns, year of income 2026	30 April 2027 (Finance Act 2026 moved it from 30 June)
Withholding tax	Within 5 working days after each payment
Minimum wage review	Usually announced on Labour Day, 1 May
County business permit	Every year; many counties by 31 March
WIBA policy and DOSHS workplace registration	Renew every year
ODPC data controller registration	Every 24 months from the certificate date

Questions people ask

When are PAYE, NSSF, SHIF and NITA due in Kenya?

By the 9th of the month after the payroll month. HELB deductions are due by the 15th. The Affordable Housing Levy is legally due by the 9th working day, but it is filed in the PAYE return, so most employers pay it by the 9th.

What if the 9th falls on a weekend or public holiday?

For KRA taxes, the Tax Procedures Act (s.77) moves the deadline to the previous working day. If you file and pay electronically on iTax, though, the date stays the 9th. For NSSF and SHIF, the Interpretation and General Provisions Act lets you pay on the next working day. Paying on the last working day before the 9th is always safe.

What are the penalties for late PAYE?

A 5% late-payment penalty plus 1% interest per month on the unpaid tax. A late PAYE return costs the higher of 25% of the tax due or KES 10,000.

What are the penalties for late NSSF, SHIF and Housing Levy?

NSSF: 5% of the unpaid contribution for each month or part of a month. SHIF: 2% per month. Housing Levy: 3% per month. HELB charges 5% per month on late remittances.

Do I file a PAYE return if nobody earned enough to pay tax?

Yes. Once the PAYE obligation is on your KRA PIN, you file a return every month, even a nil one. The housing levy and NITA levy are still declared in it.

Sources

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