How do you work backwards from net pay to gross?

There is no single formula. PAYE is progressive, and pension, SHIF, and the housing levy all come off gross before the tax bands are applied, so gross depends partly on itself. This calculator solves it numerically: it searches for the gross salary whose full deduction stack leaves exactly the take-home you asked for, then rounds up to the nearest shilling so the employee is never left short.

I agreed a net salary with a candidate. What goes in the contract?

Kenyan contracts and payslips state gross pay, so put the gross figure this tool returns in the offer. The deductions below it are what payroll will remit: PAYE to KRA, NSSF, SHIF, and the housing levy. Match the pension toggles to the scheme you actually run, or the gross will be wrong.

Does a net-pay promise stay the same when rates change?

No. A promised take-home is a promise to re-gross-up whenever the rules move. Every SHIF, housing levy, NSSF phase, or tax-band change shifts the gross needed for the same net. Re-run this calculation each time a new rate takes effect, and budget for the gross going up.

Why is the gross so much higher than the net I typed?

Above roughly KES 32,000 a month, every extra shilling of gross is taxed at 30% or more, on top of NSSF, SHIF, and the housing levy. Each extra shilling of take-home therefore costs the employer close to two. The gap widens as the salary climbs into the 32.5% and 35% bands.

Does pension change the gross I need to offer?

Yes, in both directions. A pension contribution is money out of the employee's gross, so it pushes the required gross up, but it is also deductible against tax up to KES 30,000 a month, which pulls it back down. Turn on the exact NSSF tiers and occupational scheme you run to get a figure payroll can use.

Is the gross the same as what the employee costs us?

No. Gross is what the employee earns before their own deductions. On top of it, the employer pays its own NSSF match, its housing levy contribution, and any employer share of an occupational pension. This tool stops at gross pay, which is the figure that goes in the contract and on the payslip.

TaxOSby Tuzidi

Free

Net Pay to Gross Calculator

Negotiated on take-home pay? Enter the net the employee should receive and get the gross salary to put in the offer, with every deduction shown.

Gross salary to offer

Ksh 114,763

Leaves Ksh 80,000 in hand after the deductions below.

Monthly

Gross Monthly Salary114,763

PAYE (Income Tax)

−23,405

10% Band · First 24,0002,400

25% Band · Next 8,3332,083

30% Band · Balance 71,07321,322

Less Personal Relief−2,400

NSSF (Tier I + II)

−6,480

Tier I · 6% of first 9,000540

Tier II · 6% of 9,001–108,0005,940

SHIF (2.75%)

−3,156

Housing Levy (1.5%)

−1,721

Total Deductions−34,762

Net PayKsh 80,001

Hiring on net-pay terms?

TaxOS keeps the PAYE, SHIF and Housing Levy side of payroll on schedule, so a promised take-home stays a promise.

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Common gross-up questions

How do you work backwards from net pay to gross?: There is no single formula. PAYE is progressive, and pension, SHIF, and the housing levy all come off gross before the tax bands are applied, so gross depends partly on itself. This calculator solves it numerically: it searches for the gross salary whose full deduction stack leaves exactly the take-home you asked for, then rounds up to the nearest shilling so the employee is never left short.
I agreed a net salary with a candidate. What goes in the contract?: Kenyan contracts and payslips state gross pay, so put the gross figure this tool returns in the offer. The deductions below it are what payroll will remit: PAYE to KRA, NSSF, SHIF, and the housing levy. Match the pension toggles to the scheme you actually run, or the gross will be wrong.
Does a net-pay promise stay the same when rates change?: No. A promised take-home is a promise to re-gross-up whenever the rules move. Every SHIF, housing levy, NSSF phase, or tax-band change shifts the gross needed for the same net. Re-run this calculation each time a new rate takes effect, and budget for the gross going up.
Why is the gross so much higher than the net I typed?: Above roughly KES 32,000 a month, every extra shilling of gross is taxed at 30% or more, on top of NSSF, SHIF, and the housing levy. Each extra shilling of take-home therefore costs the employer close to two. The gap widens as the salary climbs into the 32.5% and 35% bands.
Does pension change the gross I need to offer?: Yes, in both directions. A pension contribution is money out of the employee's gross, so it pushes the required gross up, but it is also deductible against tax up to KES 30,000 a month, which pulls it back down. Turn on the exact NSSF tiers and occupational scheme you run to get a figure payroll can use.
Is the gross the same as what the employee costs us?: No. Gross is what the employee earns before their own deductions. On top of it, the employer pays its own NSSF match, its housing levy contribution, and any employer share of an occupational pension. This tool stops at gross pay, which is the figure that goes in the contract and on the payslip.

These figures are educational estimates based on simplified, publicly available KRA rules and may not reflect your exact circumstances or the latest rates. They are not tax advice. Always confirm with KRA or a registered tax agent before filing or paying.