# P10 relief caps: personal relief, insurance, meals and NITA

> Where the P10 form stops crediting a value, and why your total can change when a field crosses a cap.

Source: https://itax.ke/articles/paye-relief-caps

Some P10 cells take a number and cap it before it reaches the tax. The
workbook does this without saying so; **iTax Help** shows the same caps as
field hints, so a total never changes without an explanation.

## Personal relief

Personal relief is Ksh 28,800 a
year[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#att_3__subpart_nn_1__para_1),
which the form applies as Ksh 2,400 a month for each resident employee.

## Insurance relief

Insurance relief is 15% of the premiums paid on a qualifying policy, and it
stops at Ksh 60,000 a
year[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#att_3__subpart_nn_1__para_2),
or Ksh 5,000 a month on the form.

## Deductions before tax

SHIF comes off in
full[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_IV__sec_15__subsec_2__para_ae),
and so does the employee's affordable housing
levy[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_IV__sec_15__subsec_2__para_ac).
Pension contributions, NSSF plus any other registered fund, are credited up to
Ksh 30,000 a
month[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_IV__sec_22A).
The law also limits them to 30% of the employee's pensionable pay, which the
form does not check, so look twice at a large contribution on a small salary.

A post-retirement medical fund is credited up to Ksh 15,000 a
month[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_IV__sec_15__subsec_2__para_ad),
and mortgage interest up to Ksh 360,000 a year, which is Ksh 30,000 a
month[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_IV__sec_15__subsec_3__para_b).

## Meals and non-cash benefits

Meals are tax-free up to Ksh 60,000 a year, Ksh 5,000 a month, when they
are served in a canteen or cafeteria the employer runs, or by a third party who
is a registered
taxpayer[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_II__sec_5__subsec_4__para_f).
Only the part above Ksh 5,000 is added to taxable pay.

Non-cash benefits work differently. The law taxes them once their value for
the year reaches Ksh
60,000[[cite]](https://new.kenyalaw.org/akn/ke/act/1973/16/eng#part_II__sec_5__subsec_2__para_b),
and the form applies that monthly: benefits worth Ksh 5,000 or less in a
month are not taxed at all, and once they go over Ksh 5,000 the whole
amount is taxed, not just the part above the line. A benefit of Ksh 5,000
adds nothing to taxable pay; a benefit of Ksh 5,001 adds Ksh 5,001.

## Housing levy and NITA

Each employee pays a housing levy of 1.5% of gross
salary[[cite]](https://new.kenyalaw.org/akn/ke/act/2024/2/eng#part_II__sec_4__subsec_2),
and the employer pays an equal amount on
top[[cite]](https://new.kenyalaw.org/akn/ke/act/2024/2/eng#part_II__sec_5__subsec_1__para_b).
The amount remitted is the employees' total plus the same again from the
employer, due by the ninth working day after the month
ends[[cite]](https://new.kenyalaw.org/akn/ke/act/2024/2/eng#part_II__sec_4__subsec_3).

The NITA levy is Ksh 600 a year for each
employee[[cite]](https://new.kenyalaw.org/akn/ke/act/ln/2007/113/eng), and the
P10 collects it monthly at Ksh 50 for each
employee[[cite]](https://www.kra.go.ke/images/publications/External-Notice-on-PAYE-Return-Errors-and-NITA-Levy---30-04-2024.pdf).
Both land in Section E as live totals.

When a figure you type moves a total by less than you expected, check the
field's hint: a cap is the likely reason.