Last verified: 16 October 2026. Payroll rules change; confirm current rates with the authority before filing, or let your OurPay specialist do it.
What the law requires
Section 20 of the Employment Act says an employer must give an employee a written statement at or before the time wages or salary are paid. The statement must contain particulars of:
- the gross amount of the wages or salary;
- the amounts of any variable deductions and statutory deductions from that gross amount, and the purposes for which they are made; and
- where different parts of the net amount are paid in different ways, the amount and method of payment of each part (for example part bank transfer and part mobile money).
Who is exempt
The section does not apply to a casual employee, to an employee engaged on piece-rate or task-rate terms, or to employment for a period not exceeding six months. The Minister can also exclude categories of employees. In practice most businesses issue payslips to everyone anyway, which avoids arguments about status.
Aggregating statutory deductions
Section 21 allows a pay statement to show statutory deductions as one aggregate figure, provided the employer separately gives the employee a statement of the individual statutory deductions. Most payroll systems simply itemise NSSF, SHIF, the Housing Levy and PAYE on the payslip itself, which satisfies both sections in one document.
What a good payslip includes
The law sets the minimum. A payslip your employees and auditors can rely on usually also shows:
| Section | Items |
|---|---|
| Header | Employer name, employee name and number, KRA PIN, pay period and pay date |
| Earnings | Basic pay and each allowance on its own line, overtime, arrears |
| Statutory deductions | PAYE (with personal relief shown), NSSF, SHIF, Housing Levy |
| Other deductions | Each loan, advance or union dues with its purpose |
| Net pay | Amount and the method it was paid by |
| Year to date | Gross pay and tax paid so far this year |
If an employer does not issue payslips
Under section 16 of the Act, an employee who does not receive a required pay statement can complain to a labour officer. A complete payslip is also the evidence your business needs if a deduction is ever questioned.
Check your payslip against ours
Use the Kenya payslip calculator to see a full gross-to-net layout with every statutory line, then compare it with what your payroll produces. A mismatch is usually an out-of-date NSSF limit or SHIF applied after PAYE. See NSSF and SHIF.
Frequently asked questions
Can I send payslips by email or WhatsApp?
The Act requires a written statement. Delivering it electronically is common, provided the employee receives it at or before payment and can keep it. Keep a record of delivery.
Do payslips have to show employer contributions?
Not by law, but many employers show them for transparency. They are costs to the employer, not deductions from the employee.