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2.75% of gross pay, never less than Ksh 300.

Gross pay before any deductions. There is no upper limit.

Employee pays

Ksh 1,375.00

Employer pays

Ksh 1,375.00

Total remitted

Ksh 2,750.00

SHIF is 2.75% of gross monthly salary with a floor of Ksh 300 and no ceiling. The employer matches the employee's contribution, so the total remitted is twice the employee figure. Switch to the employer view to add a payroll and total both sides.