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Kenya: Changes to the NITA Levy - 2021

Click here to access the Public Notice by The Kenya Revenue Authority (KRA) and the National Industrial Training Authority (NITA) which informs the public that a unified payroll return (UPR) has been developed for joint declaration and payment of Pay As You Earn (PAYE) and Industrial Levy Training deductions.

 

Contributions

Industrial Training Levy deductions will be paid annually by the 9th of the subsequent month following the end of the Employer's accounting period/financial year at the rate of KShs600 per employee per annum.

Previously, the NITA levy was KShs50 per employee, per month.

 

Report

Employers are required to file their Industrial Training Levy returns through the unified payroll return available on the KRA iTax system.

 

Clarification

  • The NITA Levy is paid once in the year, not monthly.
  • Accounting period or financial year is not defined/clarified. Choose the month in which the contribution will be made.
  • If the employee does not complete the entire year, you should pro rata the contribution for the employee’s periods of service.

 

Note: Customers will have to complete the iTax template sheet for the NITA levy manually, until such time that the report is changed on the system.