The monthly rule
Statutory payments are made in the month after the payroll month. Rates change, so always confirm them against the current notice from each authority.
| Payment | Where it goes | Due |
|---|---|---|
| PAYE | KRA, through iTax | By the 9th of the following month |
| SHIF | Social Health Authority | By the 9th of the following month |
| NSSF | NSSF employer portal | By the 9th of the following month. Late payment attracts a 5% penalty for each month or part of a month |
| Housing Levy | KRA, through iTax | By the 9th working day after the end of the payroll month, so the date moves with weekends and public holidays |
NITA and annual returns have their own dates and notices, so we do not list them here. Penalties and interest differ between authorities. Statutory payments are remitted at cost and are never part of a Scorelian fee. You remain responsible for approvals and statutory decisions.
Due dates for the next six payrolls
The 9th is the date to meet. If it falls on a weekend, pay on the last working day before it.
| Payroll month | PAYE, SHIF and NSSF due | Planning note |
|---|---|---|
| October 2026 payroll | 9 November 2026 (Monday) | Falls on a working day (check public holidays) |
| November 2026 payroll | 9 December 2026 (Wednesday) | Falls on a working day (check public holidays) |
| December 2026 payroll | 9 January 2027 (Saturday) | Falls on a weekend: plan to pay by Friday 8 January |
| January 2027 payroll | 9 February 2027 (Tuesday) | Falls on a working day (check public holidays) |
| February 2027 payroll | 9 March 2027 (Tuesday) | Falls on a working day (check public holidays) |
| March 2027 payroll | 9 April 2027 (Friday) | Falls on a working day (check public holidays) |
Housing Levy dates are not listed because the 9th working day depends on public holidays each month. Check public holidays before you schedule it.
A pay-run timeline that works backwards from the 9th
Most late filings are not arithmetic mistakes. They are a late start. Use this as a template and adjust to your pay date.
| When | What happens |
|---|---|
| About a week before pay day | Cut-off for joiners, leavers, promotions, salary changes, overtime, allowances and deductions. Everything is approved in writing. |
| Three to four days before pay day | Run the payroll and compare it with last month, line by line. Investigate any net pay that moved by more than you can explain. |
| Two days before pay day | A second person reviews and approves. Rates and thresholds are checked against current law. |
| Pay day | Salaries are paid and payslips are issued. |
| Within the first week of the next month | Reconcile the payroll register to the P10 return, the SHA portal and the NSSF portal. Fix differences before you pay. |
| By the 9th | PAYE, SHIF and NSSF paid. Keep proof of payment and the working papers. |
| By the 9th working day | Housing Levy paid. |
For the full sequence and a worked example, read Kenya payroll in 2026: the deductions every employer must get right. To work out PAYE and take-home pay, use the free Kenya payroll calculator.
Tired of watching the 9th come round?
We run the payroll, prepare the statutory payments for filing and keep the records. You approve every run. Payroll outsourcing starts from KES 300 per employee a month, with a one-time setup fee charged separately.