Latest changes from KRA, NSSF, SHIF, RBA, and the Finance Act · Updated monthly
As part of the NSSF Act 2013 phase-in schedule, the Upper Earnings Limit (UEL) rises to KES 36,000/month effective Feb 2026. Combined Tier I + II maximum NSSF deduction is now KES 4,320/month per employee (KES 2,160 each side). MstawiPro is updated.
KRA has confirmed eTIMS compliance is mandatory for all VAT-registered businesses. Invoices issued without eTIMS will not be accepted as valid input VAT claims. MstawiPro integrates directly with eTIMS — auto-push enabled on the Business plan.
The Social Health Insurance Fund (SHIF) has replaced NHIF. New rate: 2.75% of gross pay (minimum KES 300/month, no cap). All employers must register with the Social Health Authority (SHA). MstawiPro handles SHIF deduction automatically on the Business plan.
The Affordable Housing Levy applies to all employees at 1.5% of gross monthly pay, matched by employer (also 1.5%). Remitted to KRA by 9th of the following month. MstawiPro auto-deducts and includes in P10.