playbooks

home / skills / openclaw / skills / kenya-tax-rates

kenya-tax-rates skill

/skills/enjuguna/kenya-tax-rates

This skill computes Kenya payroll deductions with up-to-date PAYE, SHIF, NSSF, and Housing Levy for accurate net salary.

npx playbooks add skill openclaw/skills --skill kenya-tax-rates

Review the files below or copy the command above to add this skill to your agents.

Files (3)
SKILL.md
3.0 KB
---
name: kenya-tax-rates
description: Calculate Kenya payroll deductions - PAYE, SHIF, NSSF, Housing Levy with accurate 2024/2025 rates
---

# Kenya Tax Rates Skill

Calculate Kenya payroll taxes and deductions with up-to-date rates for PAYE, SHIF, NSSF, and Housing Levy.

## Features

- **PAYE** - 5-band progressive tax (10% to 35%)
- **SHIF** - 2.75% Social Health Insurance (replaced NHIF Oct 2024)
- **NSSF** - Two-tier pension with auto date-based limits
- **Housing Levy** - 1.5% Affordable Housing Levy
- **Tax Reliefs** - Personal, insurance, pension, mortgage

## Usage

Install the npm package:

```bash
npm install kenya-tax-rates
```

### Quick Net Salary

```typescript
import { getNetSalary } from 'kenya-tax-rates';

const netSalary = getNetSalary(100000);
// Returns ~KES 75,000
```

### Full Payroll Breakdown

```typescript
import { calculatePayroll } from 'kenya-tax-rates';

const result = calculatePayroll({
  grossSalary: 100000,
  pensionContribution: 5000,  // optional
  insurancePremium: 2000,     // optional
});

// Returns:
// {
//   grossSalary: 100000,
//   taxableIncome: 93590,
//   deductions: { shif: 2750, nssf: 2160, housingLevy: 1500, paye: 18594 },
//   netSalary: 74995,
//   employerContributions: { nssf: 2160, housingLevy: 1500 }
// }
```

### Individual Calculators

```typescript
import { calculatePaye, calculateShif, calculateNssf, calculateHousingLevy } from 'kenya-tax-rates';

// PAYE with reliefs
const paye = calculatePaye(85000);

// SHIF (2.75%, min KES 300, no cap)
const shif = calculateShif(50000); // 1375

// NSSF (auto-detects 2024/2025 rates based on current date)
const nssf = calculateNssf(80000);

// Housing Levy (1.5%)
const levy = calculateHousingLevy(100000); // 1500
```

## Current Tax Rates

### PAYE Monthly Bands
| Income (KES) | Rate |
|--------------|------|
| 0 - 24,000 | 10% |
| 24,001 - 32,333 | 25% |
| 32,334 - 500,000 | 30% |
| 500,001 - 800,000 | 32.5% |
| Above 800,000 | 35% |

### NSSF Limits (auto-selected by date)
| Period | Lower Limit | Upper Limit | Max Contribution |
|--------|-------------|-------------|------------------|
| Feb 2024 - Jan 2025 | KES 7,000 | KES 36,000 | KES 2,160 |
| From Feb 2025 | KES 8,000 | KES 72,000 | KES 4,320 |

### Reliefs
- Personal Relief: KES 2,400/month
- Insurance Relief: 15% of premiums, max KES 5,000/month
- Pension Deduction: Max KES 30,000/month

## API Reference

| Function | Description |
|----------|-------------|
| `calculatePayroll(input)` | Full payroll with all deductions |
| `getNetSalary(gross, date?)` | Quick net salary calculation |
| `calculatePaye(taxableIncome)` | PAYE with reliefs |
| `calculateShif(grossSalary)` | SHIF contribution |
| `calculateNssf(earnings, date?)` | NSSF two-tier contribution |
| `calculateHousingLevy(grossSalary)` | Housing levy (1.5%) |

## Source

- npm: [kenya-tax-rates](https://www.npmjs.com/package/kenya-tax-rates)
- GitHub: [enjuguna/kenya-tax-rates](https://github.com/enjuguna/kenya-tax-rates)

Overview

This skill calculates Kenya payroll deductions using the official 2024/2025 rates for PAYE, SHIF, NSSF, and the Affordable Housing Levy. It produces net salary and a full breakdown of employer and employee contributions, and applies standard reliefs for personal, insurance, pension, and mortgage. The tool auto-selects NSSF limits based on date and supports single-call or modular calculators for each deduction type.

How this skill works

Feed a gross salary and optional contributions (pension, insurance) and the skill computes taxable income, then applies the progressive PAYE bands, SHIF at 2.75%, NSSF two-tier contributions based on period limits, and a 1.5% housing levy. It deducts applicable reliefs (personal, insurance, pension) before final PAYE calculation and returns detailed deduction items plus employer contributions. Functions are available for quick net salary, full payroll breakdown, or individual element calculations.

When to use it

  • Running monthly payroll for Kenyan employees with up-to-date 2024/2025 rates.
  • Estimating take-home pay for salary negotiations or budgeting.
  • Validating employer payroll system outputs or building small payroll apps.
  • Calculating contributions for contract or part-time staff with optional pension/insurance inputs.
  • Checking historical payroll scenarios that depend on date-based NSSF limits.

Best practices

  • Provide exact gross salary and any declared pension or insurance premiums to ensure correct reliefs.
  • Pass an explicit date when calculating NSSF if you need results for periods before/after Feb 2025.
  • Use the full payroll function for compliance checks; use individual calculators for UI components.
  • Validate results against official payslips for the first payroll run after implementing.
  • Keep supplementary data (mortgage interest, employer rules) aligned with local HR policy for accurate net pay.

Example use cases

  • Compute net salary from a quoted gross KES amount during recruitment.
  • Generate a monthly payroll breakdown showing PAYE, SHIF, NSSF, and Housing Levy for accounting records.
  • Build a web calculator that displays take-home pay and employer contribution estimates.
  • Run scenario analysis for salary packages including pension and insurance deductions.
  • Automate payroll validation tests comparing legacy outputs to current regulatory rates.

FAQ

Does the skill auto-update tax rates?

It uses the 2024/2025 rates and auto-selects NSSF limits by date; update the code or package when regulators change rates.

How are reliefs applied?

Personal relief, insurance relief (15% up to KES 5,000), and pension deductions (subject to monthly cap) are subtracted before final PAYE computation.