BOM Payroll Only — This payroll covers school-employed (BOM) teaching and support staff. TSC-employed teachers are excluded.
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February 2025 Payroll - 2025 Framework

2025 Tax Calculator

PAYE: 10-35% | SHA: 2.75% | NSSF: 6% capped
SHA: 2.75% of total gross (no cap)

Payment Schedule 2025

Month Payment Date Gross Amount Net Amount Status Actions

Process February 2025 Payroll (2025 Framework)

SHA: 2.75% | NSSF: 6% capped @ Ksh 36,000 | PAYE: Progressive + Ksh 2,400 relief

2025 Statutory Deductions - Updated Framework:

SHA 2.75% of gross salary (no upper cap) - Replaces NHIF
NSSF 6% of pensionable pay (capped at Ksh 36,000) - Max Ksh 2,160
PAYE Progressive: 10-35% + Personal Relief Ksh 2,400/month

Calculate Salaries

Compute SHA, NSSF, PAYE with 2025 rates

Generate Payslips

Create employee payslips with 2025 deductions

Finalize Payroll

Process statutory payments (SHA, NSSF, PAYE)

Employee Payroll Details (2025 Rates)

Employee Position Basic Salary Benefits Deductions (2025) Net Pay Actions

Send Reminders

Notify finance department of 2025 statutory deadlines

Bank Transfer

Prepare bank transfer file with net salaries

Statutory Compliance (2025 Framework)

PAYE Deadline

Submit PAYE returns by 9th March for February salaries.

NSSF Submission

NSSF contributions (6% capped @ Ksh 36,000) due by 15th March.

SHA Update (Replaces NHIF)

SHA contributions at 2.75% of gross salary - NO CAP. Effective 2025.

Statutory Body Amount Due Due Date Last Payment Status Actions

Financial Reports & Analysis

Revenue Collection Report

Projected vs Actual revenue analysis

Collection Rate: 0%

Expenditure Warning Report

Departments exceeding budget thresholds