Net Gross

Net-to-gross salary calculator (reverse PAYE)

Start from the take-home you were offered, or from a gross salary, and see PAYE, NSSF, SHIF and the housing levy for a resident employee in Kenya.

Rates are those published for a monthly resident employee as of 12 November 2026: Finance Act 2023 PAYE bands and KSh 2,400 personal relief (KRA PAYE page), NSSF Year 4 limits from 1 February 2026, SHIF at 2.75% with a KSh 300 minimum, and a 1.5% Affordable Housing Levy. Benefits, HELB, mortgage interest and non-resident rules are not applied.

What do you know?

Optional. NSSF is already included. Combined deductible pension is capped at KSh 30,000 a month.

Optional. Enter the relief (15% of qualifying premiums, official maximum KSh 5,000 a month), not the premium itself.

How pay is worked out

NSSF employee contribution is 6% of pensionable pay in two tiers: up to KSh 9,000 (Tier I, maximum KSh 540) and from KSh 9,001 to KSh 108,000 (Tier II, maximum KSh 5,940). SHIF is 2.75% of gross salary or wage, but not less than KSh 300. The Affordable Housing Levy is 1.5% of gross monthly pay. Taxable pay is gross minus the deductible pension (NSSF plus any other registered pension, capped at KSh 30,000), SHIF and the housing levy. PAYE uses the monthly bands on the KRA PAYE page (first KSh 24,000 at 10%, next KSh 8,333 at 25%, next KSh 467,667 at 30%, next KSh 300,000 at 32.5%, remainder at 35%), less personal relief of KSh 2,400 and any insurance relief you typed. Net is gross minus PAYE, NSSF, SHIF, the housing levy and other pension.

Reverse PAYE searches for the lowest gross whose modelled net is at least the take-home you entered.

Sources (dated 12 November 2026)

  • KRA, Pay As You Earn: monthly bands and personal relief KSh 2,400, effective 1 July 2023 under the Finance Act 2023; SHIF and Affordable Housing Levy are deductible in arriving at taxable pay; housing levy 1.5% of gross monthly salary. kra.go.ke PAYE page and the KRA PAYE Brochure 2026.
  • NSSF Year 4 contribution rates effective 1 February 2026: lower earnings limit KSh 9,000, upper earnings limit KSh 108,000, 6% employee and 6% employer. Official notice: nssf.or.ke Year 4 notice. Figures also set out in the NSSF Act, 2013 phased schedule and summarised in professional tax alerts issued January 2026.
  • Social Health Insurance (General) Regulations, 2023, regulation 16: salaried households contribute 2.75% of gross salary or wage, not less than KSh 300 a month.
  • Affordable Housing Act, 2024, as described on the KRA PAYE page: 1.5% of gross monthly salary, matched by the employer (employer share is not a take-home deduction).

Disclaimer

Net Gross is a free estimate for a straightforward resident cash salary. It is not affiliated with KRA, NSSF or the Social Health Authority, and it is not a tax opinion. Payroll software or a tax agent should confirm an actual offer or payslip. This page does not collect personal data.