https://pesasahihi.com/rates-changelog 2026-07-01T00:00:00Z https://pesasahihi.com/rates-changelog#d-2026-07-01 2026-07-01T00:00:00Z

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 forgotte

https://pesasahihi.com/rates-changelog#d-2026-02-01 2026-02-01T00:00:00Z

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.

https://pesasahihi.com/rates-changelog#d-2025-07-01 2025-07-01T00:00:00Z

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 el

https://pesasahihi.com/rates-changelog#d-2025-02-01 2025-02-01T00:00:00Z

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 m

https://pesasahihi.com/rates-changelog#d-2024-12-27 2024-12-27T00:00:00Z

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 ded

https://pesasahihi.com/rates-changelog#d-2024-10-01 2024-10-01T00:00:00Z

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 A payslip still showing an NHIF band or an NHIF relief after this date is running an out-of-date table.

https://pesasahihi.com/rates-changelog#d-2024-03-19 2024-03-19T00:00:00Z

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