Title Employment Income not Chargeable to PAYE
Description

  • Meals provided by the employer up to a maximum of KShs 5000 per month or KShs. 60,000 per year.

  • Night-out of KShs. 2,000 per day

  • Medical Cover by employer

  • In the case of non-Kenyan citizens who are in Kenya solely to serve the employer, expenditure on passages between Kenya and any place outside Kenya borne by the employer.

  • Pension contribution made by an employer, who is a person chargeable to tax, to a registered or unregistered scheme that is within the allowable limit of KShs. 30,000 per month or KShs,m. 360,000 per year

  • Gratuity or similar payment paid by an employer in respect of employment or services rendered which is paid under a public pension scheme not exceeding Ksks. 360,000 for each year of service.


 
Category More about PAYE