Kenya Tax Rates

Calculate Kenya payroll deductions - PAYE, SHIF, NSSF, Housing Levy with accurate 2024/2025 rates

Security Scan

The skill's requirements and instructions match its stated purpose (Kenya payroll calculators); nothing requests unrelated credentials or filesystem access — but it does instruct users/agents to install a third‑party npm package, so validate that package before running installs.

Purpose & Capability

Name/description (Kenya payroll deductions) align with the content: examples, functions, tax bands and links to an npm package and GitHub repo that implement the calculators. There are no unrelated environment variables, binaries, or config paths requested.

Instruction Scope

SKILL.md contains usage examples and API descriptions only; it does not instruct the agent to read arbitrary files, access credentials, or transmit data to unknown endpoints. The only external interactions described are installing and importing the npm package and links to npm/GitHub, which are consistent with the stated purpose.

Install Mechanism

There is no formal install spec in the skill bundle (instruction-only), but the README instructs users/agents to run `npm install kenya-tax-rates` from the public registry. Installing an npm package is a standard way to obtain this functionality, however npm installs can execute package lifecycle scripts (postinstall) and will download code from the registry — you should review the package source and publisher before installing.

Credentials

The skill declares no environment variables, credentials, or config paths. The requested inputs in examples are typical function arguments (grossSalary, pensionContribution, etc.) and are proportionate to a payroll calculator.

Persistence & Privilege

The skill does not request always:true, does not alter other skills or agent-wide configuration, and does not ask for persistent access. It's user-invocable and allows normal autonomous invocation (platform default).

Assessment

This skill appears coherent and limited to calculating Kenya payroll deductions. Before installing or running the suggested `npm install kenya-tax-rates`, verify the npm package and its GitHub repository (owner, recent commits, open issues). Inspect the package contents for any lifecycle scripts (postinstall) or unexpected network calls, prefer pinned versions, and if possible run the install in a sandboxed environment. If you rely on the calculations for payroll, cross-check the tax bands/rules against official Kenya tax guidance and your payroll policy.

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:

npm install kenya-tax-rates

Quick Net Salary

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

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

Full Payroll Breakdown

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

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
• GitHub: enjuguna/kenya-tax-rates