6.1.3 Employer has no place of business in jurisdiction
Even where an employee working in Kenya has a foreign employer based outside the country, there is still a liability to social security contributions (employee and employer) on their earnings.
This is because social security contributions are collected and paid with the PAYE withholding that is the responsibility of any Kenyan person controlling the payment of earnings.
This could be a local accountant who is unconnected with the foreign employer, a Kenyan agent, manager or a representative acting on behalf of the non-resident employer.
In addition, where a non-resident employer with employees working in
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