Our Methodology.
Salary Sasa operates on documented statutory rates and assumptions. This page maps each rule to official Kenyan authorities for the Q4 2026 period.
Statutory Rates & Sources
| Deduction | Rate (Late 2026) | Source / Authority |
|---|---|---|
| PAYE (Income Tax) | Banded (10% to 35%) | KRA iTax |
| SHIF (Health) | 2.75% (Min KES 300) | SHA Portal |
| Housing Levy | 1.5% (Gross) | Finance Act 2026 |
| NSSF (Tiered) | Year 4 Limits (6%) | NSSF Act 2013 |
NSSF Tiered Logic (2026)
Our engine implements the "Year 4" tiered progression of the NSSF Act 2013, which applies for the 2026 calendar year:
- Tier I (Lower Earning Limit): 6% of the first KES 9,000. (Max: KES 540)
- Tier II (Upper Earning Limit): 6% of earnings above KES 9,000 up to KES 108,000.
- Employee Contribution: The sum of Tier I and Tier II (up to max of KES 6,480 monthly).
- Employer Match: Employers are documented to match the employee's contribution 1:1.
Calculation Logic (Step-by-Step)
Gross Reduction
NSSF, SHIF, and AHL are calculated first. These are "Allowable Deductions," reducing your taxable income.
Banded Taxation
Standard KRA bands (10%, 25%, 30%, 32.5%, 35%) are applied to the "Net Taxable Pay."
Relief Application
Monthly Personal Relief of KES 2,400 is subtracted from raw tax to find final PAYE.
Verified Test Cases
Cross-reference these expected results for October 2026 to verify engine accuracy:
Assumptions & Exclusions
Assumptions: Calculations assume a standard monthly pay cycle for a resident primary income earner.
Exclusions: This utility does not currently factor in secondary reliefs such as Owner-Occupier Interest (Mortgage), Insurance Relief (beyond standard personal relief), or voluntary pension contributions. Consult a CPA for official business filings.