8.1ÌýÌýÌýÌý Penalties for non-compliance
The interest and penalties for an employer non-compliance with their withholding obligations are set out in the table below. These rules apply to all employers, whether Kenyan-resident or non-resident (see 5.3). Link here.
Employer withholding failures
| Compliance obligation | Monthly penalty |
| Late filing for PAYE (due each month)* | Greater of 25% of payment due or KES 10,000 (KRA). |
| Late payment of PAYE (due each month)* | 5% of payment due plus 1% interest |
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Web page updated on 28 Aug 2024 12:36