Compare two salaries
Side by side, 2026 rates
Read a Kenyan payslip in three passes: confirm the pay period and earnings, check each deduction, then reconcile net pay with the money received. A payslip is a record of your employer’s calculation; the presence of a contribution on it does not by itself prove that the contribution reached the receiving institution.
Start with the month and the earnings
Check your name, employee number and payroll period before looking at the total. A first month, unpaid leave, an unpaid absence or a mid-month salary change can make the earnings different from a normal full month.
Separate basic salary from allowances, overtime, commission, bonus and arrears. Compare recurring amounts with your contract and variable amounts with the relevant approval or record. Ask what an unfamiliar earnings code means rather than assuming it is an extra benefit.
Know which figures are totals and which are calculations
| Payslip label | How to read it |
|---|---|
| Gross earnings | Start here when checking cash earnings before deductions. |
| Taxable pay | A tax calculation figure; it is not another payment to add to gross. |
| PAYE | The employee’s income tax withheld through payroll. |
| NSSF, SHIF and Housing Levy | Separate contributions, not extra names for PAYE. |
| Personal deductions | Check repayments, savings and other deductions against your own records. |
| Net pay | The resulting payment, subject to any separately explained payment arrangements. |
An employer contribution shown for information is not automatically an employee deduction. Look at the column heading and ask payroll to explain any employer amount that appears to reduce your net pay.
Reconcile the bank payment
Try the simple reconciliation: gross cash earnings minus total employee cash deductions equals net pay. For example, KES 100,000 less KES 29,558.35 equals KES 70,441.65. The gross versus net guide sets out the assumptions behind those figures.
If the bank deposit differs, check whether a salary advance was already paid, the payment was split, or a reimbursement was paid separately. Do not add a non-cash car or housing benefit to the bank payment. Ask for a reconciliation that identifies each difference.
Check contributions beyond the payslip
Compare pension and health contribution records with the appropriate payroll months, allowing for the relevant remittance and posting process. NSSF’s 2026 notice separates the employee share from the employer share; a combined contribution is therefore not the same as the employee deduction on your payslip. Read the NSSF contribution guide before comparing the two.
For health contributions, use the SHIF guide to understand the deduction. Preserve any statement or payment reference supplied by payroll if you need to follow up a mismatch.
Send payroll a specific query
A useful request is: “Please explain the calculation of the [named deduction] on my [month] payslip, including the earnings base, rate and any adjustment carried forward. My expected figure is [amount] and the payslip shows [amount].” Attach the relevant payslip and supporting record through your employer’s secure channel.
Keep the reply and any corrected payslip. For a PAYE discrepancy, follow the wrong PAYE correction guide. Use the salary breakdowns hub and PAYE calculator as a cross-check with your own inputs.
Sources and review date
Published and reviewed on 22 October 2026. Examples use the rules applicable in October 2026, not historical payroll rates.