Register as an employer (NSSF, SHIF, NITA)
Even if it's just you and a co-founder drawing salaries, you must register with NSSF, SHIF (formerly NHIF), and NITA before processing the first payroll.
NSSF (National Social Security Fund)
- Register at nssf.or.ke as an employer using your company KRA PIN and CR12.
- Get an employer registration number.
- Deduct & remit 6% employee + 6% employer by the 9th of each month.
SHIF (Social Health Insurance Fund)
- Register on sha.go.ke as an employer.
- Deduct 2.75% of gross salary per employee.
- Remit by the 9th of the following month.
NITA
Pay KES 50 per employee per month to the Industrial Training Levy. Register via NITA's portal.
PAYE on iTax
Add 'Pay As You Earn' as a tax obligation on the company's iTax profile. File P10 returns monthly by the 9th.
Late PAYE = 5% of tax due + 1% interest per month. NSSF late = 5% per month. SHIF late = 2% per month. The compounding gets ugly fast — pay on time even if it's KES 200.
The information in this guide is provided for general guidance only and is subject to change. Fees, timelines, and regulatory requirements in Kenya are updated regularly. Before acting, please confirm details with the relevant authority (KRA, eCitizen, BRS, county government, or other regulator) or speak with a qualified MyBiashara advisor. MyBiashara is not liable for decisions made solely on the basis of this content.
