{"countryCode":"KE","releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","approvalState":"pending","answerBlocks":[{"questionId":"KE:work_rights","snapshotAnswerId":"KE:work_rights:v1","topicKey":"work_rights","question":"Who has the right to work?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"See individual claim scope","claimScopes":["Kenyan Class D employment permit; other nationality or permit routes must be checked separately"]},"directAnswer":"A Class D permit is tied to specific employment with a specific employer and requires skills or qualifications unavailable in Kenya and an employment benefit to Kenya. An EOR service offer alone does not establish this permit eligibility.","rules":[{"text":"A Class D permit is tied to specific employment with a specific employer and requires skills or qualifications unavailable in Kenya and an employment benefit to Kenya. An EOR service offer alone does not establish this permit eligibility.","scope":"Kenyan Class D employment permit; other nationality or permit routes must be checked separately","remaining":"Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work","versionId":"claim:claim-d0150e036337@47676a592deddd49c5a1","sourceVersionIds":["source:75f1dd41c9cc@83a66633ad6f69632449"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work."],"exceptionsAndUnknowns":["Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:75f1dd41c9cc@83a66633ad6f69632449"],"sources":[{"id":"75f1dd41c9cc","url":"https://immigration.go.ke/class-d-employment/","publisher":"Kenya Directorate of Immigration Services","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:75f1dd41c9cc@83a66633ad6f69632449","approval":"pending"}],"claimVersionIds":["claim:claim-d0150e036337@47676a592deddd49c5a1"],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"KE:prestart","snapshotAnswerId":"KE:prestart:v1","topicKey":"prestart","question":"What must happen before the person starts?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"See individual claim scope","claimScopes":["Kenyan Class D employment permit; other nationality or permit routes must be checked separately"]},"directAnswer":"A Class D permit is tied to specific employment with a specific employer and requires skills or qualifications unavailable in Kenya and an employment benefit to Kenya. An EOR service offer alone does not establish this permit eligibility.","rules":[{"text":"A Class D permit is tied to specific employment with a specific employer and requires skills or qualifications unavailable in Kenya and an employment benefit to Kenya. An EOR service offer alone does not establish this permit eligibility.","scope":"Kenyan Class D employment permit; other nationality or permit routes must be checked separately","remaining":"Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work","versionId":"claim:claim-d0150e036337@47676a592deddd49c5a1","sourceVersionIds":["source:75f1dd41c9cc@83a66633ad6f69632449"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work."],"exceptionsAndUnknowns":["Nationality and current status, actual sponsor, skills evidence, understudy and permit approval before unauthorised work"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:75f1dd41c9cc@83a66633ad6f69632449"],"sources":[{"id":"75f1dd41c9cc","url":"https://immigration.go.ke/class-d-employment/","publisher":"Kenya Directorate of Immigration Services","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:75f1dd41c9cc@83a66633ad6f69632449","approval":"pending"}],"claimVersionIds":["claim:claim-d0150e036337@47676a592deddd49c5a1"],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"KE:employer_cost","snapshotAnswerId":"KE:employer_cost:v1","topicKey":"employer_cost","question":"What does employment cost above salary?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"resident office employee baseline; foreign-national route separately unresolved"},"directAnswer":"For a locally employed Kenyan worker, the employer pays NSSF at 6% of pensionable monthly earnings up to KES 108,000, plus the 1.5% Affordable Housing Levy on gross monthly salary. Work-injury insurance and any training levy need a separate quote or applicability check. Employee SHIF, NSSF and income tax are deductions, not added employer cost.","rules":[],"actions":["Confirm WIBA premium."],"exceptionsAndUnknowns":["WIBA premium","NITA applicability","benefit and occupation exceptions"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:b414470cca6f@0209523f6c8dafd1c7db","source:4c0c638b21aa@c7b4b2482e0d13789a25","source:0e58e8d9235c@a9eceb8dfcf243a05968"],"sources":[{"id":"b414470cca6f","url":"https://www.nssf.or.ke/notice-to-employers-year-4-2026-nssf-contribution-rates","publisher":"Kenya NSSF","kind":"official_notice","retrievedAt":"2026-09-28","versionId":"source:b414470cca6f@0209523f6c8dafd1c7db","approval":"pending"},{"id":"4c0c638b21aa","url":"https://www.kra.go.ke/component/kra_faq/faq/733","publisher":"Kenya Revenue Authority","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:4c0c638b21aa@c7b4b2482e0d13789a25","approval":"pending"},{"id":"0e58e8d9235c","url":"https://boundlesshq.com/guides/kenya/","publisher":"Boundless","kind":"substantive_country_guide","retrievedAt":"2026-09-28","versionId":"source:0e58e8d9235c@a9eceb8dfcf243a05968","approval":"pending"}],"claimVersionIds":[],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[{"id":"KE-NSSF-2026","name":"NSSF employer pension","side":"employer","ratePercent":6.0,"base":"monthly pensionable earnings","cap":108000,"capCurrency":"KES","capPeriod":"month","fixedAmount":null,"currency":"KES","period":"month","effectiveDate":"2026-02","sourceIds":["b414470cca6f"],"verification":"official"},{"id":"KE-AHL","name":"Affordable Housing Levy employer","side":"employer","ratePercent":1.5,"base":"gross monthly salary","cap":null,"fixedAmount":null,"currency":"KES","period":"month","effectiveDate":"2024-03-19","sourceIds":["4c0c638b21aa"],"verification":"official"}]},{"questionId":"KE:agreement","snapshotAnswerId":"KE:agreement:v1","topicKey":"agreement","question":"What must the agreement contain?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"See individual claim scope","claimScopes":["Kenya Employment Act sections 9–10; this deadline does not waive other prestart duties"]},"directAnswer":"For written contracts covered by section 9, section 10 requires the statutory employment particulars no later than two months after employment begins. They include role, location, hours, remuneration, payment interval, leave, notice and applicable collective agreements.","rules":[{"text":"For written contracts covered by section 9, section 10 requires the statutory employment particulars no later than two months after employment begins. They include role, location, hours, remuneration, payment interval, leave, notice and applicable collective agreements.","scope":"Kenya Employment Act sections 9–10; this deadline does not waive other prestart duties","remaining":"Contract category, all required particulars, wage order, working time and collective agreement","versionId":"claim:claim-a22b16e392a8@39375798d1e0cd1b07f3","sourceVersionIds":["source:679a0007e6f1@9c3e1253a02f22e5dd61"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Contract category, all required particulars, wage order, working time and collective agreement."],"exceptionsAndUnknowns":["Contract category, all required particulars, wage order, working time and collective agreement"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:679a0007e6f1@9c3e1253a02f22e5dd61"],"sources":[{"id":"679a0007e6f1","url":"https://www.labour.go.ke/sites/default/files/law/The_Employment_Act_2007.pdf","publisher":"Kenya Ministry of Labour","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:679a0007e6f1@9c3e1253a02f22e5dd61","approval":"pending"}],"claimVersionIds":["claim:claim-a22b16e392a8@39375798d1e0cd1b07f3"],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"KE:payroll","snapshotAnswerId":"KE:payroll:v1","topicKey":"payroll","question":"When must payroll and payments happen?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"See individual claim scope","claimScopes":["Kenyan PAYE employer obligation","Kenya Affordable Housing Levy; working days differ from calendar days"]},"directAnswer":"PAYE returns and payment of employee tax withheld are due by the ninth day of the following month. This is an employer remittance deadline, not the employee’s salary payday. The employer must remit both employer and employee Affordable Housing Levy payments within nine working days after the end of the month in which the payment is due.","rules":[{"text":"PAYE returns and payment of employee tax withheld are due by the ninth day of the following month. This is an employer remittance deadline, not the employee’s salary payday.","scope":"Kenyan PAYE employer obligation","remaining":"Salary payday, NSSF, SHIF, other levies and any filing exceptions","versionId":"claim:claim-36c430d93673@f3c73a57150c02657f68","sourceVersionIds":["source:a64cd294a3ff@00f0e7f71dd5b0457289"],"effectiveDate":null,"approval":"pending"},{"text":"The employer must remit both employer and employee Affordable Housing Levy payments within nine working days after the end of the month in which the payment is due.","scope":"Kenya Affordable Housing Levy; working days differ from calendar days","remaining":"Payroll calendar, other remittances and provider funding cutoff","versionId":"claim:claim-b063edfe4fa0@e95feb069c7323398daf","sourceVersionIds":["source:4c0c638b21aa@c7b4b2482e0d13789a25"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Salary payday, NSSF, SHIF, other levies and any filing exceptions."],"exceptionsAndUnknowns":["Salary payday, NSSF, SHIF, other levies and any filing exceptions","Payroll calendar, other remittances and provider funding cutoff"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:a64cd294a3ff@00f0e7f71dd5b0457289","source:4c0c638b21aa@c7b4b2482e0d13789a25"],"sources":[{"id":"a64cd294a3ff","url":"https://www.kra.go.ke/component/kra_faq/faq/729","publisher":"Kenya Revenue Authority","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:a64cd294a3ff@00f0e7f71dd5b0457289","approval":"pending"},{"id":"4c0c638b21aa","url":"https://www.kra.go.ke/component/kra_faq/faq/733","publisher":"Kenya Revenue Authority","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:4c0c638b21aa@c7b4b2482e0d13789a25","approval":"pending"}],"claimVersionIds":["claim:claim-36c430d93673@f3c73a57150c02657f68","claim:claim-b063edfe4fa0@e95feb069c7323398daf"],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"KE:exit","snapshotAnswerId":"KE:exit:v1","topicKey":"exit","question":"What happens at exit?","countryCode":"KE","scope":{"countryCode":"KE","subnational":null,"worker":"See individual claim scope","claimScopes":["Kenya Employment Act ordinary monthly-paid employment and redundancy; lawful reason and procedure remain necessary"]},"directAnswer":"For monthly-paid employment, section 35 provides twenty-eight days’ written termination notice, subject to longer contractual notice. Redundancy under section 40 includes at least fifteen days’ pay per completed year of service and separate notice, leave and process requirements.","rules":[{"text":"For monthly-paid employment, section 35 provides twenty-eight days’ written termination notice, subject to longer contractual notice. Redundancy under section 40 includes at least fifteen days’ pay per completed year of service and separate notice, leave and process requirements.","scope":"Kenya Employment Act ordinary monthly-paid employment and redundancy; lawful reason and procedure remain necessary","remaining":"Contract, lawful grounds, consultation and notice recipients, calculation base and final-pay timing","versionId":"claim:claim-8372991dbcf6@46462d24b6979309a017","sourceVersionIds":["source:19071851becd@7c293f73a3b0c5fc5923"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Contract, lawful grounds, consultation and notice recipients, calculation base and final-pay timing."],"exceptionsAndUnknowns":["Contract, lawful grounds, consultation and notice recipients, calculation base and final-pay timing"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:19071851becd@7c293f73a3b0c5fc5923"],"sources":[{"id":"19071851becd","url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng%402017-07-03/source","publisher":"Kenya Law","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:19071851becd@7c293f73a3b0c5fc5923","approval":"pending"}],"claimVersionIds":["claim:claim-8372991dbcf6@46462d24b6979309a017"],"moduleVersionId":"country-snapshot:KE@445dc4c00083c75cf586","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]}],"scenarios":[{"id":"scenario-ke-contractor-take-home","slug":"ke-contractor-take-home","countryCode":"KE","topicKey":"worker_conversion","title":"Can a Kenyan contractor keep the same take-home pay after moving to an EOR?","directAnswer":"Possibly, but a contractor’s invoice value cannot be treated as the employee’s net salary. Obtain a Kenyan gross-to-net illustration at the proposed salary and price employer charges separately before making a take-home promise.","verifiedRule":"KRA requires employers to deduct PAYE from employee emoluments at the applicable rates and remit it by the ninth day of the following month.","sourceKeys":["ke-paye"],"scope":"Kenyan employment subject to PAYE; individual reliefs and other deductions vary","remaining":["Employee tax status and reliefs","Current NSSF, SHIF and housing-levy treatment","Historical contractor classification and EOR eligibility"],"actions":["Agree whether the offer is gross salary or a net guarantee.","Request a payslip illustration and a separate employer-cost calculation.","Record who funds future changes if net pay is guaranteed."],"workedScenario":"If the contractor invoices KES 120,000, a KES 120,000 gross employment offer is not evidence of the same take-home pay. The existing KES 8,280 employer-component example is also not an employee net-pay calculation.","related":["contractor-to-eor","first-year-cash"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","workedExampleLink":{"href":"../preview-ke.html#worked-cost","label":"Kenya worked employer-cost example (partial; not net pay)"},"sourceIds":["aeo-source-ke-paye"],"moduleVersionId":"module:scenario-ke-contractor-take-home@0550823c48d6a9b08e76","approvalState":"pending","sourceVersionIds":["source:aeo-source-ke-paye@aaa5e0f256f587ad1016"],"sources":[{"id":"aeo-source-ke-paye","title":"KRA: PAYE","publisher":"KRA","url":"https://www.kra.go.ke/component/kra_faq/faq/729","kind":"official","retrievedAt":"2026-09-28","locator":"Employee withholding"}]},{"id":"scenario-ke-promotion-paperwork","slug":"ke-promotion-paperwork","countryCode":"KE","topicKey":"employment_management","title":"Can our manager promote a Kenyan EOR employee by email?","directAnswer":"Treat the manager’s email as a proposal to the legal employer. Get the revised duties, pay and effective date documented and accepted into payroll, with the employee consultation and agreement required for the change.","verifiedRule":"Employment Act section 13 requires written notification of relevant changes at the earliest opportunity and generally within one month; certain overseas-work changes require earlier notice.","sourceKeys":["ke-terms"],"scope":"Changes to statutory employment particulars under the Kenyan Employment Act","remaining":["Employee agreement and applicable collective terms","Whether duties change a wage or overtime category","Payroll cutoff and corrected contributions"],"actions":["Send old and new terms to the EOR.","Obtain the amendment and employee documentation.","Check the first affected payslip against the effective date."],"workedScenario":"A promotion effective 1 October should have one agreed effective date across the amendment and payroll instructions. The notification deadline is not permission to impose an otherwise unlawful change.","related":["employment-changes","payroll-problems"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","sourceIds":["aeo-source-ke-terms"],"moduleVersionId":"module:scenario-ke-promotion-paperwork@3d9f252e3af0a2412386","approvalState":"pending","sourceVersionIds":["source:aeo-source-ke-terms@36c708654e3505e37f8d"],"sources":[{"id":"aeo-source-ke-terms","title":"Kenya Ministry of Labour: Employment Act","publisher":"Kenya Ministry of Labour","url":"https://www.labour.go.ke/sites/default/files/law/The_Employment_Act_2007.pdf","kind":"official","retrievedAt":"2026-09-28","locator":"Sections 10 and 13"}]}],"workedExample":{"id":"KE-resident-office-120000-2026","profile":"Resident office employee, assumed fully pensionable","salary":120000,"currency":"KES","period":"month","date":"2026-09-28","components":[{"factId":"KE-NSSF-2026","amount":6480},{"factId":"KE-AHL","amount":1800}],"knownEmployerCost":8280,"knownEmploymentBill":128280,"exclusions":["WIBA insurance premium","NITA if applicable","other statutory or sector benefits","provider fees and refundable deposits"],"status":"partial"}}