In accordance with the Finance Act No. 8 of 2021, the National Hospital Insurance Fund (NHIF) deductions are eligible for insurance relief in the PAYE tax calculation.
The existing insurance relief has been extended to include NHIF relief on contributions to the fund by the employees at the rate of 15% per month subject to a maximum of KES5 000 per month or KES60 000 per year.
Effective 1 January 2022.