Compare two salaries
Side by side, 2026 rates
Compare two salary offers by putting them on the same basis: guaranteed cash, estimated deductions, unavoidable job costs and the period covered. A higher headline salary can leave less usable money if commuting or other required costs rise sharply.
Use the Kenya salary comparison calculator for the payroll starting point. The salary breakdown guide helps identify which figures belong in the comparison.
Build one worksheet with matching columns
For each job, record regular gross cash salary, estimated net salary, required employee contributions, commuting costs and any other unavoidable work expense. List benefits alongside those cash figures rather than treating them as salary. Record the source of each assumption: offer letter, payroll illustration or your own expense estimate.
Check whether an annual package includes employer pension funding or statutory employer costs. Dividing such a package by 12 may not give monthly gross cash pay. The gross and net salary explainer provides the terminology to use when asking HR.
Example: higher salary, higher travel costs
Salary examples assume a resident employee with one job, a full month of regular cash salary, pensionable pay equal to gross pay, standard personal relief and February 2026 NSSF limits. They exclude extra pension, mortgage deductions, insurance relief, disability exemption, taxable benefits and personal repayments. Payroll rounding may differ slightly.
| Monthly comparison | Offer A | Offer B |
|---|---|---|
| Gross cash salary | KES 100,000 | KES 110,000 |
| Estimated net salary | KES 70,441.65 | KES 76,808.15 |
| Assumed commuting cost | KES 4,000 | KES 9,000 |
| Cash after commuting | KES 66,441.65 | KES 67,808.15 |
Offer B pays KES 6,366.50 more net, but leaves only KES 1,366.50 more after these illustrative travel costs. The expense figures are assumptions, not Nairobi market averages. Replace them with your actual route, working days and fares or vehicle costs.
Annualise only the guaranteed parts
Multiply regular monthly figures by the number of months you will actually receive them. Keep a guaranteed contractual payment separate from a discretionary target bonus. For a full unchanged 12-month period, the example's after-commuting difference is KES 16,398.
Then create a first-year cash-flow view. A later start date, unpaid gap between jobs, relocation payment, deposit or one-off joining expense can change the first-year result without changing the recurring monthly comparison. Do not quietly mix first-year costs into a permanent annual figure.
Compare benefits and working conditions beside cash
Record medical cover, employer pension, leave, working hours, location requirements and the stability of any flexible-working agreement. Use the salary versus benefits guide to value the costs a benefit replaces without pretending every benefit is cash.
Decide which non-cash conditions are essential before scoring the offers. A longer commute or unpredictable working hours may matter more to you than the last few thousand shillings. There is no universal weighting that makes one package objectively best for every household.
Test the uncertain assumptions
- Run the comparison with no discretionary bonus.
- Increase the estimated travel cost to a plausible high-cost month.
- Check whether personal deductions or reliefs differ between the payroll illustrations.
- Ask when salary reviews and benefits begin, including any probation conditions.
- Request written confirmation of any change negotiated verbally.
Finally, save the offer and calculation assumptions. When moving jobs, follow the PAYE records checklist for changing employers so the first payslip can be reconciled to what you accepted.
Sources and review date
Published and reviewed on 30 October 2026. Examples use October 2026 rules, not projected future rates.