Compare two salaries
Side by side, 2026 rates
Gross salary is your cash earnings before payroll deductions. Net salary is what remains after those deductions. If a Kenyan job offer says KES 100,000 gross a month, you should not budget on receiving KES 100,000 in your bank account.
The important question when comparing offers is which number the employer is quoting: basic salary, gross cash salary, net pay or the total employment package. These figures describe different things.
Four salary terms to separate
| Term | What it tells you |
|---|---|
| Basic salary | The core contractual salary before separately listed allowances and variable pay. |
| Gross cash salary | Cash earnings for the period before employee deductions. |
| Net salary | Cash remaining after tax, contributions and other payroll deductions. |
| Total package | A wider offer figure that may include employer contributions and non-cash benefits. Ask for its components. |
A KES 90,000 basic salary plus KES 10,000 of regular cash allowances can produce KES 100,000 gross. A KES 100,000 total package that includes employer costs may produce a lower gross cash salary. The headline amounts alone do not make the offers equivalent.
What does KES 100,000 gross leave you?
Our example assumes one resident employee, one job, a full month of regular cash salary and pensionable pay equal to gross pay. It uses the February 2026 NSSF limits and standard personal relief, with no benefits in kind, extra pension, mortgage deduction, insurance relief, disability exemption or personal repayments. Small payroll rounding differences are possible.
| Item | Monthly KES |
|---|---|
| Gross cash salary | 100,000.00 |
| Employee NSSF | 6,000.00 |
| SHIF | 2,750.00 |
| Employee Housing Levy | 1,500.00 |
| PAYE | 19,308.35 |
| Net salary | 70,441.65 |
The difference is KES 29,558.35, but that is not all income tax. It includes pension and health contributions and Housing Levy. See the full KES 100,000 salary breakdown for the tax calculation.
Why two people on the same gross can receive different amounts
A salary advance, HELB repayment or SACCO deduction can reduce the bank payment. Qualifying tax deductions and reliefs can change PAYE. A taxable non-cash benefit can affect tax without putting extra cash into the employee’s hands. Do not use a colleague’s bank deposit as proof that your payroll is wrong.
For budgeting, use the regular net figure after your own deductions. Keep occasional bonuses and expense reimbursements separate from the amount you rely on for rent, food and recurring bills.
Questions to ask before accepting an offer
- Is the quoted salary basic, gross cash, guaranteed net or a total package?
- Which allowances are fixed, and which depend on attendance or performance?
- Are employer pension contributions additional to the quoted cash salary?
- Can payroll provide a sample calculation using my circumstances?
- If the offer promises net pay, what deductions does that promise cover?
Keep the written breakdown with your offer letter. If you are negotiating a specific bank payment, use the net-to-gross calculator and read how to work backwards from a take-home target.
Explore the salary breakdowns guide, or enter your actual gross pay in the PAYE calculator. For the separate figure used to calculate income tax, read taxable pay versus gross pay.
Sources and review date
Published and reviewed on 22 October 2026. Examples use the rules applicable in October 2026, not historical payroll rates.