- Country Guide
- Kenya
Kenya
Last Update by , 29 Jul 2024
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Exchange Rate
22 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Nairobi
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (KES) |
|---|---|
| McDonalds Set Meal | 700 |
| Monthly Train and Bus Tickets | 4740 |
| 3 Bedrooms Rental (City Center) | 145,535 |
| 3 Bedrooms Rental (Outskirt) | 56,875 |
Current Inflation Rate
5.1%
Wage
Minimum Wages
- Last update May 2022 for Nairobi, Kisumu, and Mombasa: 15,201 KSH per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (KES) |
|---|---|
|
Entry-Level
Fresh Graduate
|
3,750 |
|
Mid-Level
5 Years
|
7,500 |
|
Experienced & Managerial Level
10 Years
|
9,600 |
|
Specialized & Senior-Level
15 Years
|
Over 13,500 |
Annual Salary Growth
6%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Social Security Fund (NSSF) |
6% staff's monthly gross salary Capped at 2,160 KES per month |
6% staff's monthly gross salary Capped at 2,160 KES per month |
All staff with income income of 7,000 - 36,000 KES per month |
| Social health Insurance Fund (SHIF) | - |
2.75% per month 300 KES minimum monthly contribution |
All monthly-paid staff earning up to |
| Affordable Housing Levy (AHL) | 1.5% staff's monthly gross salary | 1.5% staff's monthly gross salary | All staff |
| National Industrial Training Levy (NITA) | 50 KES per staff member | - | All employers with 20 or more staff |
Other Benefit
Other common employment benefits in Kenya include:
- Nights out: 2,000 KSH per day
- Meals provided by employers: 4,000 KSH per month
- Additional Pension contributions for registered and unregistered schemes: 20,000 KSP per month
Income Tax
Residents
-
Tax year: 1st January - 31st December
Tax filing due date: 30th June of the following year - Residents get 2,400 KES tax relief per month
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 288,000 | 10% |
| 288,000 - 388,000 | 25% |
| 388,000 - 6,000,000 | 30% |
| 6,000,000 - 9,600,000 | 32.5% |
| over 9,600,000 | 35% |
Non-residents
- Taxed only on income earned from within Kenya or derived from Kenya
Working Hours
Statutory
52 Hours
8.6 hours a day, 6 days a week
Typical practice
52 Hours
Monday - Saturday
Overtime
Anything over 52 hours per week is classed as overtime
- Weekdays: 1.5 times the hourly rate
- Public Holidays: 2 times the hourly rate
- Night work 22:00-06:00: 1.2 times the hourly rate
Employment Contract
Fixed-Term
Used to temporarily replace absent staff
Contract Format
Written in Swahili or English, and signed by both parties
Payroll Currency
KES, EUR accepted
Probation
3-6 months and can be extended for another 6 months with staff's consent
Contract Period
Up to 24 months, no renewal conditions specified
Termination
-
Notice during probation:
- 7 days
- Payment in Lieu -
Voluntary resignation:
- Monthly paid staff: 1 month notice
- Bi-weekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Involuntary termination:
- Monthly paid staff: 1 month notice
- Biweekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Severance:
- Applies to staff dismissed for redundancy with over 12 months' service
- 12 months- under 5 years' service: 15 days' salary for each completed year of service
- Over 5 years' service: 30 days salary for each completed year of service
- Staff dismissed for other reasons: Service pay equal to severance
Public Holiday
12 days
Holidays that fall on Sundays are substituted for Mondays
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 21 working days | All fixed-term and permanent staff with 7 months' service |
| Sick Leave | Up to 45 days within 12 months | All staff with 2 months' continuous service |
| Maternity Leave | 3 months | All expectant mothers |
| Paternity Leave | 2 weeks | All expectant fathers |
| Pre-Adoption Leave | 1 month | All staff adopting a child |
Reference
- https://www.numbeo.com/cost-of-living/in/Nairobi
- https://www.centralbank.go.ke/inflation-rates/
- https://www.president.go.ke/president-ruto-announces-6-per-cent-minimum-wage-increase/
- https://www.glassdoor.co.uk/Salaries/nairobi-kenya-office-administration-salary-SRCH_IL.0,13_IM1085_KO14,35.htm?countryRedirect=true
- https://www.glassdoor.co.uk/Salaries/nairobi-kenya-hr-salary-SRCH_IL.0,13_IM1085_KO14,16.htm?countryRedirect=true
- https://nita.ecitizen.go.ke/
- https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- https://www.kra.go.ke/news-center/public-notices/2099-collection-of-the-affordable-housing-levy-by-kenya-revenue-authority
- https://health.go.ke/sites/default/files/2024-01/Social%20Health%20Insurance%20%28General%29%20Regulations%2C%202024.pdf
- https://www.nssf.or.ke/notice-to-employers-on-the-updated-nssf-rates
- https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- https://labour.go.ke/sites/default/files/2023-05/EMPLOYMENT%20%28GENERAL%29%20RULES%2C%2020%2014.pdf
- https://africa-deployments.com/employer-of-record/kenya/#:~:text=Africa%20Deployments%20Kenya%20offers%20our,Kenya%20for%20locals%20or%20expatriates.
- http://www.kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/PublicHolidaysActCap110.pdf
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Contact UsCountry Guide - Kenya
Last updated: 29 Jul 2024
Exchange Rate
Currency (KES)
- 1 CNY = 0.185 KES
- 1 USD = 1.32 KES
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Nairobi
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (KES) |
|---|---|
| McDonalds Set Meal | 700 |
| Monthly Train and Bus Tickets | 4740 |
| 3 Bedrooms Rental (City Center) | 145,535 |
| 3 Bedrooms Rental (Outskirt) | 56,875 |
Current Inflation Rate
5.1%
Wage
Minimum Wages
- Last update May 2022 for Nairobi, Kisumu, and Mombasa: 15,201 KSH per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (KES) |
|---|---|
|
Entry-Level
Fresh Graduate
|
3,750 |
|
Mid-Level
5 Years
|
7,500 |
|
Experienced & Managerial Level
10 Years
|
9,600 |
|
Specialized & Senior-Level
15 Years
|
Over 13,500 |
Annual Salary Growth
6%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| National Social Security Fund (NSSF) |
6% staff's monthly gross salary Capped at 2,160 KES per month |
6% staff's monthly gross salary Capped at 2,160 KES per month |
All staff with income income of 7,000 - 36,000 KES per month |
| Social health Insurance Fund (SHIF) | - |
2.75% per month 300 KES minimum monthly contribution |
All monthly-paid staff earning up to |
| Affordable Housing Levy (AHL) | 1.5% staff's monthly gross salary | 1.5% staff's monthly gross salary | All staff |
| National Industrial Training Levy (NITA) | 50 KES per staff member | - | All employers with 20 or more staff |
Other Benefit
Other common employment benefits in Kenya include:
- Nights out: 2,000 KSH per day
- Meals provided by employers: 4,000 KSH per month
- Additional Pension contributions for registered and unregistered schemes: 20,000 KSP per month
Income Tax
Residents
-
Tax year: 1st January - 31st December
Tax filing due date: 30th June of the following year - Residents get 2,400 KES tax relief per month
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 288,000 | 10% |
| 288,000 - 388,000 | 25% |
| 388,000 - 6,000,000 | 30% |
| 6,000,000 - 9,600,000 | 32.5% |
| over 9,600,000 | 35% |
Non-residents
- Taxed only on income earned from within Kenya or derived from Kenya
Working Hours
Statutory
52 Hours
8.6 hours a day, 6 days a week
Typical practice
52 Hours
Monday - Saturday
Overtime
Anything over 52 hours per week is classed as overtime
- Weekdays: 1.5 times the hourly rate
- Public Holidays: 2 times the hourly rate
- Night work 22:00-06:00: 1.2 times the hourly rate
Employment Contract
Permanent
Probation
3-6 months and can be extended for another 6 months with staff's consent
Termination
-
Notice during probation:
- 7 days
- Payment in Lieu -
Voluntary resignation:
- Monthly paid staff: 1 month notice
- Bi-weekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Involuntary termination:
- Monthly paid staff: 1 month notice
- Biweekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Severance:
- Applies to staff dismissed for redundancy with over 12 months' service
- 12 months- under 5 years' service: 15 days' salary for each completed year of service
- Over 5 years' service: 30 days salary for each completed year of service
- Staff dismissed for other reasons: Service pay equal to severance
Fixed-Term
Used to temporarily replace absent staff
Probation
3-6 months and can be extended for another 6 months with staff's consent
Termination
-
Notice during probation:
- 7 days
- Payment in Lieu -
Voluntary resignation:
- Monthly paid staff: 1 month notice
- Bi-weekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Involuntary termination:
- Monthly paid staff: 1 month notice
- Biweekly paid staff: 2 weeks notice
- Weekly paid staff: 1 week notice -
Severance:
- Applies to staff dismissed for redundancy with over 12 months' service
- 12 months- under 5 years' service: 15 days' salary for each completed year of service
- Over 5 years' service: 30 days salary for each completed year of service
- Staff dismissed for other reasons: Service pay equal to severance
Public Holiday
12 days
Holidays that fall on Sundays are substituted for Mondays
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 21 working days | All fixed-term and permanent staff with 7 months' service |
| Sick Leave | Up to 45 days within 12 months | All staff with 2 months' continuous service |
| Maternity Leave | 3 months | All expectant mothers |
| Paternity Leave | 2 weeks | All expectant fathers |
| Pre-Adoption Leave | 1 month | All staff adopting a child |
Reference
- https://www.numbeo.com/cost-of-living/in/Nairobi
- https://www.centralbank.go.ke/inflation-rates/
- https://www.president.go.ke/president-ruto-announces-6-per-cent-minimum-wage-increase/
- https://www.glassdoor.co.uk/Salaries/nairobi-kenya-office-administration-salary-SRCH_IL.0,13_IM1085_KO14,35.htm?countryRedirect=true
- https://www.glassdoor.co.uk/Salaries/nairobi-kenya-hr-salary-SRCH_IL.0,13_IM1085_KO14,16.htm?countryRedirect=true
- https://nita.ecitizen.go.ke/
- https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- https://www.kra.go.ke/news-center/public-notices/2099-collection-of-the-affordable-housing-levy-by-kenya-revenue-authority
- https://health.go.ke/sites/default/files/2024-01/Social%20Health%20Insurance%20%28General%29%20Regulations%2C%202024.pdf
- https://www.nssf.or.ke/notice-to-employers-on-the-updated-nssf-rates
- https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- https://labour.go.ke/sites/default/files/2023-05/EMPLOYMENT%20%28GENERAL%29%20RULES%2C%2020%2014.pdf
- https://africa-deployments.com/employer-of-record/kenya/#:~:text=Africa%20Deployments%20Kenya%20offers%20our,Kenya%20for%20locals%20or%20expatriates.
- http://www.kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/PublicHolidaysActCap110.pdf
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000