Kenya issues several classes of work permits:

• Class A: Mining or mineral trade.
• Class B: Agriculture and animal husbandry.
• Class D: Employment with an approved employer (for skilled professionals and technical workers). Valid for 1–2 years, renewable.
• Class G: For starting a trade, business, or consultancy.
• Class I: For members of missionary societies, requiring proof of benefit to Kenyans.
• Special Pass: Temporary document for those applying for a permit, appealing a denial, or working for up to 3 months.

• Payroll Frequency: Weekly, bi‑weekly, fortnightly, or monthly payrolls are all acceptable.
• ‍Income Components: Salaries, wages, bonuses, benefits in kind, allowances, and employer-provided items such as cars, housing, or utilities.
• ‍Deductions:
  • Insurance premiums (education, health, life) deductible at 15% up to KES 60,000 annually.
  • Pension contributions deductible up to KES 240,000 annually
• Employer Contributions:
  • National Social Security Fund (NSSF)
  • Workers Injury Benefits Act (WIBA) insurance
  • Affordable Housing Levy (AHL) at 1.5% of gross salary (matched by employer)
  • NITA training levy: KES 50/month per employe
• Taxation: Non-cash benefits (e.g. housing, car, utilities) are taxable if above defined thresholds.

• Probation Period: Up to 6 months, extendable by another 6 months with consent.
• ‍Working Hours: 45 hours per week. Overtime is paid at 150% of normal salary.
• ‍Minimum Wage: Varies by industry and geographic location.
• ‍Notice Period:
  • Monthly paid employees: 28 days’ notice in writing or one month’s salary in lieu.
  • Probationary contracts: 7 days’ notice or 7 days’ pay in lieu.
• Termination: Must be justified (e.g. poor performance, misconduct, retrenchment).
• Severance Pay: At least 15 days’ basic wages per year of service (or higher if contract specifies).

• Annual Leave: At least 21 paid days after 12 months of continuous service.
• Sick Leave: 14 days per year. First 7 days paid at 100%, next 7 at 50%. Medical certificate required.
• Maternity Leave: 91 days, fully paid. Requires 7 days’ notice and medical certificate.
• Paternity Leave: 2 weeks, fully paid.
• Adoptive Leave: 1 month, fully paid.
• Other Paid Time Off: Compassionate leave (company policy) and election voting days.
• Public Holidays: Around 12 paid national holidays (subject to change).
• Social Security Contributions:
  
  • Employee: 6%
  • Employer: 6%
  • Tier 1 capped at KES 7,000; Tier 2 capped at KES 36,000
• Health: NHIF contributions up to KES 1,700/month.

• Tax Residency:
  • Residents: Must have a permanent home in Kenya or be present ≥183 days in the tax year, or average ≥122 days/year across 3 years.
  • Non‑Residents: Taxed on Kenya‑sourced income only.
• Tax Year: July 1 – June 30.
• System: Progressive income tax between 10% and 35%.
• Double Taxation: Kenya has multiple DTAs in place.
• Personal Relief: Residents entitled to KES 2,400/month.