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Gross Salary vs Net Salary in Kenya 2026

Many employees in Kenya receive job offers or payslips showing gross salary , but what they actually take home every month is net salary . This guide explains the difference between gross salary and net salary in Kenya in 2026 , including PAYE, SHIF, NSSF, Affordable Housing Levy and other common deductions. Important Notice: This article is for general guidance only. It is not official tax, legal, payroll or financial advice. Always confirm final salary deductions with your employer, payroll office, KRA, SHA/SHIF, NSSF or official government platforms. What is Gross Salary? Gross salary is the total amount an employee earns before deductions are removed. It is the salary figure normally stated in a job offer, employment contract or payroll record before statutory and personal deductions. Gross salary may include: Basic salary House allowance Commuter allowance Taxable allowances Bonuses Overtime pay Other taxable employm...