Kenya Statutory Payroll Deadlines: Filing NSSF, SHIF, Housing Levy & PAYE
Knowing the numbers is only half the battle; submitting returns and funds on time across government portals is what keeps your business penalty-free.
The Golden Rule: The 9th of Every Month
In Kenya, the 9th day of the month following the payroll period is the unified deadline for statutory payroll remittances:
1.Generate Monthly Payroll & Reconcile:
By 1st-5th of the Month.
Finalize staff attendance, allowances, and gross figures.
Run your payroll software to compute NSSF, SHIF, Housing Levy, and PAYE figures.
2.File Returns on Respective Portals:
By 6th-7th of the Month.
- KRA iTax Portal: Upload the monthly P10 PAYE Return Excel template (which includes the Sheet M section for the Affordable Housing Levy). Generate payment slips for PAYE and Housing Levy under Agency Revenue.
- SHA / SHIF Portal: Upload your employee monthly payroll schedule on the Social Health Authority portal and generate a payment code.
- NSSF Portal / Unified Payroll System: Upload the monthly NSSF return file and generate the payment slip.
3.Remit Payments via eCitizen / Mobile Money / Agent Banks:
By 9th of the Month.
Pay all generated payment slips via the official eCitizen Paybill (222222), electronic bank transfer, or authorized agent banks before midnight on the 9th.
4.Archive Payment Receipts for Tax Audit Protection:
Post-Payment.
Download and store all KRA, NSSF, and SHA payment receipts alongside your payroll register.
These serve as essential backup during statutory audits.
The Cost of Missing Deadlines (Penalties)
| Statutory Body | Penalty for Late Filing / Remittance |
| PAYE (KRA) | 5% of the tax due or KES 10,000 (whichever is higher), plus 1% interest per month until cleared. |
| Housing Levy (KRA) | 3% penalty per month on the unpaid balance. |
| NSSF | 5% penalty per month on the unremitted amount. |
| SHIF (SHA) | 5% penalty of the total contribution due for each month in default. |