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📢 Official Notices & Updates

Stay informed about the latest tax updates, compliance requirements, and important notices from KRA and other statutory bodies.

💡 Note: This page will be updated automatically with the latest notices from official sources. Check back regularly for new updates.
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🤖 Automated Updates

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This section will automatically fetch and display:

  • Latest KRA public notices
  • NSSF updates and announcements
  • SHIF/SHA important notifications
  • Housing Levy changes
  • Tax law amendments
Important

Collection of Affordable Housing Levy by KRA

Effective: March 19, 2024

KRA has been designated as the collector of the Affordable Housing Levy (AHL) under the Affordable Housing Act, 2024.

Key Requirements:

  • Employee Contribution: 1.5% of gross monthly salary
  • Employer Contribution: 1.5% of gross monthly salary
  • Due Date: 9th working day after month end
  • Declaration: Via Sheet "M" of PAYE return on iTax
  • Payment: Under tax head "agency revenue" and sub-head "Housing Levy"
⚠️ Penalties: 3% penalty per month on unpaid amounts

Tax Benefits:

  • Employer's contribution is an allowable deduction
  • Resident individuals qualify for affordable housing relief
New

SHIF Implementation - Replaces NHIF

Effective: October 2024

The Social Health Insurance Fund (SHIF) has replaced NHIF as Kenya's health insurance contribution system.

Key Changes:

  • Rate: 2.75% of gross salary (no upper limit)
  • Minimum: KES 300 per month
  • Old NHIF: Had a maximum of KES 1,700
  • New SHIF: Calculated on entire gross salary

Registration Required:

All employers must register on the SHA online platform:

🔗 Register at: employers.sha.go.ke

Impact Examples:

Gross Salary Old NHIF New SHIF Difference
KES 30,000 KES 900 KES 825 -KES 75
KES 50,000 KES 1,200 KES 1,375 +KES 175
KES 100,000 KES 1,700 KES 2,750 +KES 1,050
KES 300,000 KES 1,700 KES 8,250 +KES 6,550
Information

PAYE Filing & Payment Deadlines

Monthly Requirement

Key Deadlines:

  • Due Date: 9th day of the following month
  • Filing: Via iTax (https://itax.kra.go.ke)
  • Payment: Via KRA banks or M-PESA (Paybill 222 222)
  • Nil Returns: Must be filed even if no PAYE to declare

What to Submit:

  • PAYE return with all employee details
  • Housing Levy declaration (Sheet M)
  • Payment for all deductions (PAYE + Housing Levy)
⚠️ Late Filing Penalties:
  • Higher of 25% of tax due OR KES 10,000
⚠️ Late Payment Penalties:
  • 5% penalty on tax due
  • PLUS 1% interest per month until paid
Important

NSSF Contribution Rates 2025 - DOUBLED!

Effective: February 1, 2025

NSSF contributions have been significantly increased under the NSSF Act 2013 implementation.

New Tier Structure (2025):

  • Tier I: 6% on first KES 8,000 of gross salary (was KES 7,000)
  • Tier II: 6% on KES 8,001 to KES 72,000 of gross salary (was KES 36,000)
  • Total: Both employee and employer contribute (matching)

Maximum Contributions:

  • Maximum Employee: KES 4,320 per month (was KES 1,080)
  • Maximum Employer: KES 4,320 per month (was KES 1,080)
  • Maximum Total: KES 8,640 per month (was KES 2,160)

Impact on Take-Home Pay:

Gross Salary Old Deduction New Deduction Difference
KES 20,000 KES 1,080 KES 1,200 +KES 120
KES 30,000 KES 1,080 KES 1,800 +KES 720
KES 50,000 KES 1,080 KES 3,000 +KES 1,920
KES 80,000+ KES 1,080 KES 4,320 +KES 3,240
⚠️ Significant Impact: For salaries above KES 72,000, employee deductions increased from KES 1,080 to KES 4,320 - a 300% increase! This is for improved retirement benefits.

Key Points:

  • Contributions calculated on gross salary, not basic
  • Tier II can be remitted to approved alternative schemes
  • These are retirement savings - you get them back with interest
  • Contributions are pre-tax, reducing your taxable income

🔗 Official Resources

🏛️ Kenya Revenue Authority

Main tax authority for PAYE, VAT, and other taxes

www.kra.go.ke

💻 iTax Portal

File returns and make payments online

itax.kra.go.ke

🏥 SHA Employer Portal

Register and manage SHIF contributions

employers.sha.go.ke

💼 NSSF

National pension fund information

www.nssf.or.ke

📞 KRA Contact Centre

  • Phone: 020 4 999 999 / 0711 099 999
  • Email: [email protected]
  • SMS: Dial *572# or Text to 22572

⚠️ Important Disclaimer

The information on this page is for reference purposes only. Tax laws and regulations change frequently. Always verify current requirements with official sources.

For official and legally binding information, please refer to:

  • KRA official website and publications
  • Finance Acts and tax legislation
  • Official public notices from statutory bodies