Pesa Sahihi
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Reference · every change, dated by when it took effect
Every movement in the statutory payroll figures, newest first, each dated by the day it took effect — not the day anyone wrote about it. Rate pages everywhere silently overwrite themselves; this one keeps the record, including the years where the honest entry is “nothing changed”. NSSF steps are computed from our payroll engine’s own tables, not transcribed.
Subscribe to the Atom feed — one entry per statutory change, a handful a year, no noise. The current figures themselves are on the tax rates page.
Finance Act 2026
Checked clause by clause against the payroll deductions and reliefs this site publishes: the Act touched fund-allocation percentages and nothing that moves a payslip. Verified 9 August 2026. A no-change entry is still an entry — the point of this page is that silence here means checked, not forgotten.
· derived from the engine table
NSSF Act 2013, Third Schedule phase-in
The scheduled February movement. Lower earnings limit: 8,000 → 9,000; Upper earnings limit: 72,000 → 108,000; Tier I employee maximum: 480 → 540; Tier II employee maximum: 3,840 → 5,940. The employer match moves with each figure. January payroll stayed on the previous table — the February seam.
Finance Act 2025
Three payroll-adjacent changes from 1 July 2025: the mortgage-interest deduction extended from purchase and improvement to construction of a residence; the withholding-tax finality proviso for government-paper interest was written into the Third Schedule for resident individuals; and granting the eligible deductions became mandatory for employers where the employee produces the paperwork, rather than something claimed back at year end.
NSSF Act 2013, Third Schedule phase-in
The scheduled February movement, year three of the phase-in. Lower earnings limit: 7,000 → 8,000; upper earnings limit: 36,000 → 72,000 — the biggest single NSSF jump of the phase-in, doubling the Tier II ceiling. Tier I employee maximum 420 → 480; Tier II maximum 1,740 → 3,840. The employer match moved with every figure, and January 2025 payroll stayed on the 2024 table.
Tax Laws (Amendment) Act 2024, effective 27 December 2024
Six changes on one day, mid-payroll-cycle. The non-cash benefits threshold rose from 36,000 to 60,000 a year (ITA s.5(2)(b)); the pension contribution cap from 240,000 to 360,000 a year (s.22A); the mortgage-interest cap from 300,000 to 360,000 a year (s.15(3)(b)); a post-retirement medical fund deduction was introduced at 180,000 a year (s.15(2)(ad)); NHIF relief died with NHIF; and SHIF and the Housing Levy became allowable deductions before the bands — the AHL relief was repealed and the deduction substituted the same day, which is why the levy still reduces taxable pay despite widespread reporting otherwise.
Social Health Insurance Act 2023, operational 1 October 2024
The banded NHIF table ended; SHIF charges a flat percentage of gross pay with a monthly floor. NHIF's tax relief ended with it — under SHIF the deduction itself is the relief. A payslip still showing an NHIF band or an NHIF relief after this date is running an out-of-date table.
Affordable Housing Act 2024, commenced 19 March 2024
1.5% of cash pay from the employee, matched by the employer. The earlier Finance Act 2023 levy (from July 2023) had been suspended by the courts; the 2024 Act re-enacted it on its own statutory footing. The Act defines neither “gross monthly salary” nor “employee” — the base everyone works to is KRA's 15 August 2023 notice.
Statutory positions on this page last verified against the Acts and KRA notices on 10 August 2026, by XELQ Ltd. Rates themselves are printed by the payroll engine, so they move with it.