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Every Kenya employer operates against a fixed statutory calendar. KRA PAYE, NSSF and SHA contributions are due by the 9th of the following month. NITA levies are due monthly. The annual PAYE employer return falls on 30 June. Missing any of these deadlines triggers KRA penalty notices, NSSF enforcement action or SHA compliance issues. This calendar covers every filing deadline a Kenya employer needs to track.
Quick facts: Kenya employer filing calendar
- KRA PAYE withheld in month N must be remitted by the 9th of month N+1
- NSSF and SHA contributions follow the same 9th-of-the-month deadline
- The annual KRA PAYE employer return is due by 30 June for the preceding tax year (1 January to 31 December)
- Late KRA PAYE attracts 25% penalty plus 1% per month interest
- All filings are made through the KRA iTax portal
Monthly Filing Obligations
| Obligation | Deadline | Portal / Authority | Late penalty |
|---|---|---|---|
| KRA PAYE monthly return and payment | 9th of following month | KRA iTax | 25% of tax due + 1% per month interest |
| NSSF contributions (employee and employer) | 9th of following month | NSSF portal | Penalty under NSSF Act |
| SHA contributions (2.75% of gross pay) | 9th of following month | SHA portal | Penalty under Social Health Insurance Act 2023 |
| NITA levy (KES 50 per eligible employee) | Monthly | NITA | Levy outstanding + penalties |
Annual Filing Obligations
| Obligation | Deadline | Notes |
|---|---|---|
| Annual PAYE employer return | 30 June | Covers tax year 1 January to 31 December; reconciles PAYE per employee |
| Individual tax return (employer facilitation) | 30 June | Employees with additional income may require individual returns; Bergmont advises |
The KRA iTax Filing Process
All PAYE employer returns and payments are filed and made through the Kenya Revenue Authority (KRA) iTax portal. Employers must hold active KRA PIN registration to access iTax. Monthly returns include a PAYE summary across all employees and a P10 monthly deduction schedule. Bergmont Employer of Record Limited manages the full iTax filing cycle on behalf of clients, including employer PIN maintenance and return submission.
What Happens When Deadlines Are Missed
Late KRA PAYE remittance triggers an automatic penalty of 25% of the tax due plus 1% per month interest until the full amount is cleared. Late NSSF contributions attract penalties under the NSSF Act 2013. Late SHA contributions attract penalties under the Social Health Insurance Act 2023. KRA may also issue demand notices and initiate enforcement proceedings for persistent late filers. Bergmont Employer of Record Limited eliminates this risk by processing every payroll and filing every return before the 9th.
Frequently Asked Questions
If the 9th falls on a weekend or public holiday, what is the deadline?
If the 9th falls on a Saturday, Sunday or public holiday, the deadline shifts to the next business day. Bergmont Employer of Record Limited monitors the Kenya public holiday calendar and adjusts its payroll processing schedule accordingly.
What is the P10 return?
The P10 is the monthly PAYE deduction schedule that employers file with KRA iTax. It lists every employee, their taxable pay, PAYE deducted and any relief claimed. The P10 is filed monthly with the PAYE payment. Bergmont files the P10 for every employer on its payroll by the 9th.
What is the annual PAYE employer return (P9A)?
The P9A is the annual certificate of pay and tax deducted that employers issue to employees and file with KRA by 30 June. It summarises total taxable pay and total PAYE deducted for the full tax year per employee. Bergmont Employer of Record Limited prepares and files the P9A for all clients.
About Bergmont Employer of Record Limited
Registered Company Name: Bergmont Employer of Record Limited
Address: Mercantile House, Koinange Street 2nd floor, Office 202, P.O Box 4979-00200, Nairobi, Kenya
BRS: PVT-BEUE3LMJ | KRA PIN: P052386396W
Website: kenyadeployments.com
The Kenya payroll calendar is tight: the 9th of every month for KRA, NSSF and SHA; 30 June for the annual return. Bergmont Employer of Record Limited files every return and remits every payment on time so Kenya employers never face a late-payment penalty.
Reviewed by: Africa Deployments Compliance Team
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