Statistics

Kenya Payroll Statistics

Running payroll in Kenya means getting both the numbers and the statutory rates right, and most sources mix the two up or skip the source. Here are the formal wage and employment figures from KNBS, and the statutory deduction rates from KRA, each cited so you can rely on them.

Last updated 13 June 2026. Every figure is cited to a primary source below.

KES 2,117.4 billion
Private sector wage bill
3.4 million
Workers in formal (wage) employment
2.75%
SHIF deduction (of gross pay)
KRA / SHA Current
1.5%
Affordable Housing Levy (employee, matched by employer)
KRA Current
Kenya wage bill: private vs public sector (2024)
Private sector wage billKSh 2,117.4B
Public sector wage billKSh 881.4B
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What an employer actually deducts

Gross pay is not take-home. On top of PAYE, which is graduated up to a top rate of 35 percent, an employer deducts SHIF at 2.75 percent of gross pay, the Affordable Housing Levy at 1.5 percent (matched by the employer), and NSSF contributions on pensionable pay up to a statutory ceiling. Getting these right every month is the core of compliant payroll.

The scale is large: the private sector wage bill reached KES 2,117.4 billion in 2024 according to KNBS, across about 3.4 million formal workers. Confirm the current rates and NSSF ceiling with KRA and the relevant bodies, as they are periodically revised.

Sources

Frequently asked questions

What are the statutory payroll deductions in Kenya?

An employer deducts PAYE (graduated, up to a top rate of 35 percent), SHIF at 2.75 percent of gross pay, the Affordable Housing Levy at 1.5 percent of gross (matched by the employer), and NSSF contributions on pensionable pay up to a statutory ceiling. Confirm current rates with KRA.

What is the SHIF rate in Kenya?

The Social Health Insurance Fund (SHIF) deduction is 2.75 percent of an employee's gross salary. It replaced NHIF. Confirm the current rate with the Social Health Authority or KRA.

How much is the Housing Levy?

The Affordable Housing Levy is 1.5 percent of an employee's gross monthly salary, matched by an equal 1.5 percent from the employer, giving a combined 3 percent. It is administered through KRA.

How big is Kenya's formal wage bill?

According to the KNBS 2025 Economic Survey, the private sector wage bill was KES 2,117.4 billion in 2024, with roughly 3.4 million workers in formal wage employment. The public sector wage bill was KES 881.4 billion.

How many Kenyans are in formal employment?

The KNBS 2025 Economic Survey reported about 3.4 million workers in formal (wage) employment in 2024, which was around 16.4 percent of total employment. Most employment in Kenya remains informal.

Where do these payroll figures come from?

The wage bill and employment figures come from the KNBS 2025 Economic Survey. The statutory deduction rates come from KRA and the relevant statutes. Confirm rates with KRA before relying on them, as they change.

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