Statutory filing calendar — when to file what
Every Kenya payroll return, its authority, its deadline and the Vendly page that generates the file.
Five separate authorities expect a return each month (four monthly, one annual). Missing any of them attracts penalties that escalate quickly — and KRA disabling iTax access for non-compliant employers is no longer rare. Treat the calendar as a hard deadline list.
| Return | Authority | Due | Vendly file |
|---|---|---|---|
| P10 (PAYE) | KRA iTax | 9th of next month | P10-YYYY-MM.csv |
| SHIF return | Social Health Authority | 9th of next month | SHA-YYYY-MM.csv |
| Affordable Housing Levy | KRA AHL portal | 9th of next month | AHL-YYYY-MM.csv |
| NSSF byPRO | NSSF Employer Self-Service | 15th of next month | NSSF-YYYY-MM.csv |
| P9 (Tax Deduction Card) | Issued to employee | End of February each year | P9-<lastName>-<year>.csv |
Suggested month-end checklist
- Process all payroll runs for the month and approve them.
- Mark each approved run as PAID once the net-pay disbursement clears.
- Open Statutory Exports → download P10, SHA, AHL — that's all three 9th-of-the-month files in one sitting.
- Upload each file to the matching portal, pay the PRN at any KRA-appointed bank or via M-Pesa Paybill 572572.
- On or before the 15th, download the NSSF byPRO CSV, upload to the NSSF portal, pay the contribution.
Generate the four monthly files together. Reconcile their totals against your bank's payroll disbursement — if the totals don't match, the filings won't either, and one of the portals will reject the upload.
P9 timing (annual)
P9s are issued to employees, not to KRA — they're what an employee uses to file their own self-assessment return on iTax by 30 June of the following year. Generate one per employee from Statutory Exports → P9 section before end of February so staff have time to file.
Open Statutory Exports
Statutory ExportsKenya law that applies
- KRA iTax portal
Where monthly PAYE, VAT and other returns are filed.
- Social Health Authority portal
Monthly SHIF return submission.
- NSSF Employer Self-Service (byPRO)
NSSF byPRO — bulk-upload of monthly Tier I + Tier II contributions.
- Affordable Housing Levy portal
Monthly AHL return filed via the KRA AHL portal.
- KRA Employer's Guide to PAYE
KRA's operational PAYE manual; Appendix 7C carries the car-benefit rate table.