Details of contribution to the Kenyan state pension are at 2.2.1.
Employee contributions to a registered Pension or Provident Fund (either a defined benefits or defined contributions fund) reduce the employee's monthly taxable pay.
The maximum relief is the lowest of:
• the specified rate of contributions
• 30% of pensionable pay
• KES 20,000 per month
The employer can contribute to an approved fund and there is no employee tax charge on employer contributions that meet the rules above.
(PAYE guide, section 13)
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial