{"id":1221,"date":"2026-10-29T09:30:35","date_gmt":"2026-10-29T09:30:35","guid":{"rendered":"https:\/\/fedhatrac.com\/blog\/?p=1221"},"modified":"2026-11-02T08:14:12","modified_gmt":"2026-11-02T08:14:12","slug":"paye-in-kenya","status":"publish","type":"post","link":"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/","title":{"rendered":"PAYE in Kenya: Best 2026 Guide for Employers and SMEs"},"content":{"rendered":"<h2><span class=\"ez-toc-section\" id=\"PAYE_in_Kenya_Complete_2026_Guide_for_Employers_and_SMEs\"><\/span>PAYE in Kenya: Complete 2026 Guide for Employers and SMEs<span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#PAYE_in_Kenya_Complete_2026_Guide_for_Employers_and_SMEs\" >PAYE in Kenya: Complete 2026 Guide for Employers and SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#What_Is_PAYE_in_Kenya\" >What Is PAYE in Kenya?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Who_Must_Register_and_Account_for_PAYE_in_Kenya\" >Who Must Register and Account for PAYE in Kenya?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#PAYE_Tax_Bands_in_Kenya_for_2026\" >PAYE Tax Bands in Kenya for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#How_to_Calculate_PAYE_in_Kenya_A_Worked_Example\" >How to Calculate PAYE in Kenya: A Worked Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#NSSF_SHIF_and_Affordable_Housing_Levy_Whats_Different\" >NSSF, SHIF and Affordable Housing Levy: What\u2019s Different?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#PAYE_Deduction_Changes_and_Employer_Guidance\" >PAYE Deduction Changes and Employer Guidance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#How_to_Register_a_PAYE_Obligation_on_KRA_iTax\" >How to Register a PAYE Obligation on KRA iTax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#How_to_File_PAYE_Returns_in_Kenya\" >How to File PAYE Returns in Kenya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#PAYE_Filing_Deadline_in_Kenya\" >PAYE Filing Deadline in Kenya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Penalties_and_Risks_of_PAYE_Non-Compliance\" >Penalties and Risks of PAYE Non-Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Payroll_Accounting_and_Recordkeeping_for_SMEs\" >Payroll Accounting and Recordkeeping for SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#How_Much_Does_Payroll-Related_Accounting_Support_Cost\" >How Much Does Payroll-Related Accounting Support Cost?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Why_Choose_FedhaTrac_for_Payroll-Related_Bookkeeping\" >Why Choose FedhaTrac for Payroll-Related Bookkeeping?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Employers_Monthly_PAYE_Checklist\" >Employer\u2019s Monthly PAYE Checklist<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Frequently_Asked_Questions_About_PAYE_in_Kenya\" >Frequently Asked Questions About PAYE in Kenya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/fedhatrac.com\/blog\/paye-in-kenya\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p><strong>PAYE in Kenya<\/strong> is an essential responsibility for businesses that employ people. Whether you manage a Nairobi retail shop, a growing manufacturing firm in Nakuru, an NGO in Kisumu, or a professional practice in Mombasa, the payroll records you approve affect employees\u2019 take-home pay and statutory compliance. This guide explains <strong>PAYE in Kenya<\/strong>, the applicable tax bands, employee deductions, deadlines, and the accounting controls employers should put in place.<\/p>\n<p>Many owners think PAYE is simply a tax percentage applied to gross salary. In practice, <strong>PAYE in Kenya<\/strong> involves determining taxable employment income, applying allowable deductions and relevant reliefs, reviewing non-cash benefits, completing the employer return, and paying the amount due to KRA. Employers also manage separate obligations such as NSSF, Social Health Insurance Fund (SHIF), and the Affordable Housing Levy (AHL).<\/p>\n<p>This article is written for Kenyan SMEs and uses official guidance as available in October 2026. Payroll law and contribution limits change, so always check the rules applicable to the particular pay period. For help reconciling payroll totals in your financial statements, <a href=\"https:\/\/fedhatrac.com\/\">FedhaTrac<\/a> provides bookkeeping and accounting support; <strong>FedhaTrac does not provide payroll processing<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Is_PAYE_in_Kenya\"><\/span>What Is PAYE in Kenya?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PAYE in Kenya accounting consultation with two business professionals reviewing a laptop<\/p>\n<p>Pay As You Earn (PAYE) is a system for collecting income tax from employment income through the employer. Under <strong>PAYE in Kenya<\/strong>, an employer deducts the appropriate tax from employee remuneration and remits it to the Kenya Revenue Authority (KRA). It is the employee\u2019s income tax collected at source, not an additional percentage that the employer can arbitrarily impose.<\/p>\n<p>Employment income may include salary, wages, cash allowances, certain bonuses, and taxable benefits. Some payments may be exempt or subject to special valuation rules. Correct <strong>PAYE in Kenya<\/strong> calculations start by identifying what belongs in the employee\u2019s taxable remuneration, rather than assuming that bank-transfer amounts are the gross salary.<\/p>\n<p>PAYE differs from corporation tax, VAT, and withholding tax on supplier payments. A business can have several tax obligations simultaneously. See the <a href=\"https:\/\/www.kra.go.ke\/individual\/filing-paying\/types-of-taxes\/paye\" target=\"_blank\" rel=\"noopener\">KRA PAYE guidance<\/a> for the official starting point. Employers who want their financial statements to reflect these obligations clearly can also consult FedhaTrac\u2019s <a href=\"https:\/\/fedhatrac.com\/blog\/accounting-services-in-kenya\/\">accounting services guide<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_Must_Register_and_Account_for_PAYE_in_Kenya\"><\/span>Who Must Register and Account for PAYE in Kenya?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An employer that pays taxable employment income must assess its PAYE obligations. <strong>PAYE in Kenya<\/strong> is relevant to companies, partnerships, NGOs, associations, and other employers when they employ people whose remuneration falls within the applicable rules. A business should check its KRA PIN obligations and ensure the correct employer registration and filing arrangements exist.<\/p>\n<h3>Employees versus independent contractors<\/h3>\n<p>Whether a worker is an employee depends on the real legal and working relationship. Calling someone a consultant does not automatically remove employment obligations. A genuine independent contractor may instead fall under separate invoicing and withholding-tax rules. If a worker\u2019s classification is unclear, obtain appropriate legal and tax advice before preparing <strong>PAYE in Kenya<\/strong> returns.<\/p>\n<h3>New employers and businesses with low salaries<\/h3>\n<p>Even where employees earn amounts that result in little or no PAYE after reliefs, an employer should confirm any registration and nil-return obligations attached to its KRA PIN. For <strong>PAYE in Kenya<\/strong>, filing requirements and actual tax payable are not always the same question. Review current KRA instructions for inactive obligations or periods without staff.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"PAYE_Tax_Bands_in_Kenya_for_2026\"><\/span>PAYE Tax Bands in Kenya for 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div id=\"attachment_1223\" style=\"width: 910px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1223\" class=\"wp-image-1223\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya.png\" alt=\"Kenyan accounting professionals reviewing documents related to PAYE tax bands.\" width=\"900\" height=\"900\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya.png 512w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-300x300.png 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-150x150.png 150w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-100x100.png 100w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-140x140.png 140w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-500x500.png 500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/02-paye-tax-bands-kenya-350x350.png 350w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-1223\" class=\"wp-caption-text\">Kenyan accounting professionals reviewing documents related to PAYE tax bands.<\/p><\/div>\n<p>Kenyan accounting team reviewing employee salary paperwork and PAYE tax bands<\/p>\n<p>KRA\u2019s published individual income tax bands, used for <strong>PAYE in Kenya<\/strong>, range from 10% to 35%. The following bands are progressive: only income falling within each bracket is taxed at that bracket\u2019s rate.<\/p>\n<table>\n<thead>\n<tr>\n<td>Monthly taxable income band<\/td>\n<td>Rate<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>First KES 24,000<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>Next KES 8,333<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>Next KES 467,667<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>Next KES 300,000<\/td>\n<td>32.5%<\/td>\n<\/tr>\n<tr>\n<td>Amount above KES 800,000<\/td>\n<td>35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This table follows <a href=\"https:\/\/www.kra.go.ke\/individual\/filing-paying\/types-of-taxes\/individual-income-tax\" target=\"_blank\" rel=\"noopener\">KRA\u2019s current published PAYE bands<\/a>. Figures for monthly bands are KRA\u2019s practical monthly equivalents of annual thresholds; rounding at band boundaries can require care. Verify any period-specific changes before issuing payslips.<\/p>\n<h3>Progressive bands explained<\/h3>\n<p>If an employee\u2019s taxable income reaches the 30% band, this does <strong>not<\/strong> mean the whole income is taxed at 30%. The first tranche remains taxed at 10%, the next tranche at 25%, and only the relevant balance at 30%. Understanding this principle helps staff interpret <strong>PAYE in Kenya<\/strong> and reduces disputes over deductions.<\/p>\n<h3>Personal relief<\/h3>\n<p>KRA states that resident individuals generally receive personal relief of KES 2,400 per month, or KES 28,800 annually. This reduces calculated tax, subject to the individual\u2019s eligibility. For <strong>PAYE in Kenya<\/strong>, the employer should not automatically apply the same relief to every person regardless of residency or applicable exemptions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Calculate_PAYE_in_Kenya_A_Worked_Example\"><\/span>How to Calculate PAYE in Kenya: A Worked Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Calculator and financial records for PAYE in Kenya salary calculations<\/p>\n<p>A useful way to understand <strong>PAYE in Kenya<\/strong> is to separate gross pay, allowable pre-tax deductions, tax bands, tax relief, and post-tax deductions. Employers should not confuse an employee\u2019s net salary with taxable income.<\/p>\n<div id=\"attachment_1224\" style=\"width: 1000px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1224\" class=\"wp-image-1224\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme.png\" alt=\"Calculator and financial documents illustrating how to calculate PAYE in Kenya.\" width=\"990\" height=\"990\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme.png 512w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-300x300.png 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-150x150.png 150w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-100x100.png 100w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-140x140.png 140w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-500x500.png 500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/03-paye-calculation-sme-350x350.png 350w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><p id=\"caption-attachment-1224\" class=\"wp-caption-text\">Calculator and financial documents illustrating how to calculate PAYE in Kenya.<\/p><\/div>\n<p>Imagine an illustrative resident employee with a monthly gross salary of <strong>KES 60,000<\/strong> and no bonuses or taxable non-cash benefits. Assume, for teaching purposes, that the following employee deductions are applicable and valid for that month: AHL KES 900 (1.5% of gross), SHIF KES 1,650 (2.75% of gross), and a hypothetical eligible registered-pension\/NSSF contribution of KES 3,000. <strong>The KES 3,000 is an illustrative amount, not a statement of the statutory NSSF contribution for 2026.<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>Illustrative calculation<\/td>\n<td>KES<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Gross monthly salary<\/td>\n<td>60,000<\/td>\n<\/tr>\n<tr>\n<td>Less assumed AHL deduction<\/td>\n<td>(900)<\/td>\n<\/tr>\n<tr>\n<td>Less assumed SHIF deduction<\/td>\n<td>(1,650)<\/td>\n<\/tr>\n<tr>\n<td>Less assumed eligible pension\/NSSF amount<\/td>\n<td>(3,000)<\/td>\n<\/tr>\n<tr>\n<td><strong>Illustrative taxable pay<\/strong><\/td>\n<td><strong>54,450<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tax on first 24,000 at 10%<\/td>\n<td>2,400.00<\/td>\n<\/tr>\n<tr>\n<td>Tax on next 8,333 at 25%<\/td>\n<td>2,083.25<\/td>\n<\/tr>\n<tr>\n<td>Tax on remaining 22,117 at 30%<\/td>\n<td>6,635.10<\/td>\n<\/tr>\n<tr>\n<td>Gross illustrative income tax<\/td>\n<td>11,118.35<\/td>\n<\/tr>\n<tr>\n<td>Less assumed resident personal relief<\/td>\n<td>(2,400.00)<\/td>\n<\/tr>\n<tr>\n<td><strong>Illustrative PAYE<\/strong><\/td>\n<td><strong>8,718.35<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The example demonstrates method only. An actual <strong>PAYE in Kenya<\/strong> computation must use the employer\u2019s correct pay period, the employee\u2019s contribution tier, benefit valuation, valid deductions, reliefs, exemptions and rounding practices. In particular, do not copy the hypothetical pension amount into a real payslip.<\/p>\n<h3>How employers should review the calculation<\/h3>\n<p>Check gross remuneration against the approved salary agreement. Confirm any benefits, allowances, arrears, reimbursements, and overtime. Review current statutory deductions and their limits. Apply eligible reliefs only where the requirements are met. Finally, reconcile the payroll register with the amount paid and reported. This sequence improves <strong>PAYE in Kenya<\/strong> accuracy.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"NSSF_SHIF_and_Affordable_Housing_Levy_Whats_Different\"><\/span>NSSF, SHIF and Affordable Housing Levy: What\u2019s Different?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div id=\"attachment_1225\" style=\"width: 1000px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1225\" class=\"wp-image-1225\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records.png\" alt=\"Kenyan professionals reviewing payroll records for statutory employee deductions.\" width=\"990\" height=\"990\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records.png 512w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-300x300.png 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-150x150.png 150w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-100x100.png 100w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-140x140.png 140w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-500x500.png 500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/04-nssf-shif-ahl-records-350x350.png 350w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><p id=\"caption-attachment-1225\" class=\"wp-caption-text\">Kenyan professionals reviewing payroll records for statutory employee deductions.<\/p><\/div>\n<p>Accountant reviewing statutory deduction documents for Kenyan employers<\/p>\n<p>Employers often discuss these contributions alongside <strong>PAYE in Kenya<\/strong>, but they are separate statutory obligations. The rates, caps, filing portals, and deadlines are not necessarily identical.<\/p>\n<h3>NSSF contributions in 2026<\/h3>\n<p>The National Social Security Fund operates tiered contributions under its applicable regime. NSSF published a <strong>Year 4 (2026) contribution notice<\/strong> in February 2026, meaning employers must not simply reuse earlier-year contribution ceilings. Use the official <a href=\"https:\/\/www.nssf.or.ke\/notice-to-employers-year-4-2026-nssf-contribution-rates\" target=\"_blank\" rel=\"noopener\">NSSF notice<\/a> and the contribution schedule for the pay period. Employee contributions and matching employer contributions have different roles in accounting.<\/p>\n<h3>SHIF contributions<\/h3>\n<p>Under the Social Health Insurance Fund framework, salaried employee contributions are generally calculated at <strong>2.75% of gross salary<\/strong>, subject to the applicable law and minimum contribution. Check the current SHA rules and official employer portal for the exact amount and treatment. SHA reminds employers to remit the deductions <strong>by the 9th of the following month<\/strong>. See the <a href=\"https:\/\/employers.sha.go.ke\/\" target=\"_blank\" rel=\"noopener\">SHA employer portal<\/a>.<\/p>\n<h3>Affordable Housing Levy<\/h3>\n<p>KRA states that the AHL is <strong>1.5% of gross monthly salary for the employee and a separate 1.5% employer contribution<\/strong>. The employer\u2019s contribution is an additional cost to the business; it is not another deduction from the employee\u2019s pay. KRA states that AHL is due by the <strong>9th working day<\/strong> following the month, which differs from PAYE\u2019s 9th calendar day. Use the official <a href=\"https:\/\/www.kra.go.ke\/news-center\/public-notices\/2099-collection-of-the-affordable-housing-levy-by-kenya-revenue-authority-2\" target=\"_blank\" rel=\"noopener\">KRA AHL notice<\/a>.<\/p>\n<h3>Avoid mixing tax and statutory contributions<\/h3>\n<p><strong>PAYE in Kenya<\/strong> calculations should reflect eligible deductions when determining taxable income, but the remittances for PAYE, NSSF, SHIF, and AHL must still be tracked separately. Your accounting system should show liabilities by agency, amounts already remitted, and amounts outstanding. A staff pay slip should clearly distinguish employee deductions from employer-funded statutory costs.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"PAYE_Deduction_Changes_and_Employer_Guidance\"><\/span>PAYE Deduction Changes and Employer Guidance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>KRA has published guidance on the deductions, reliefs and exemptions that employers should apply when calculating taxable employment income. This affects the practical administration of <strong>PAYE in Kenya<\/strong> and makes supporting records more important.<\/p>\n<p>Examples KRA identifies include personal relief for resident employees; eligible insurance relief; mortgage-interest deductions; contributions to registered pension schemes; post-retirement medical funds; and statutory deductions such as SHIF and AHL. Where documentation is required, employees should provide it promptly to their employers.<\/p>\n<p>Do not assume every employee qualifies for every relief. Some deductions are subject to caps, declaration requirements, evidence and specific conditions. An employer designing <strong>PAYE in Kenya<\/strong> controls should keep a secure record of eligibility assessments without exposing confidential employee information unnecessarily.<\/p>\n<p>For the documented deduction changes effective from December 2024, consult <a href=\"https:\/\/www.kra.go.ke\/news-center\/public-notices\/2157-amendments-to-paye-computation-pursuant-to-the-tax-laws-amendment-act%2C-2024\" target=\"_blank\" rel=\"noopener\">KRA\u2019s official notice on PAYE computation amendments<\/a>. Because tax laws evolve, employers should verify whether further changes affect the specific payroll month before implementing them. This guide does not assume that an announced change is already effective.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Register_a_PAYE_Obligation_on_KRA_iTax\"><\/span>How to Register a PAYE Obligation on KRA iTax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To administer <strong>PAYE in Kenya<\/strong>, the business needs the appropriate taxpayer identification and employer obligation arrangement. The exact iTax menu and registration route can change. Use these steps as a preparation workflow rather than a promise about the names of every screen.<\/p>\n<ol>\n<li>Verify the business KRA PIN, company or organization details, and authorized representatives.<\/li>\n<li>Review whether PAYE is an active obligation on the taxpayer\u2019s iTax profile.<\/li>\n<li>If the obligation is missing, follow KRA\u2019s current registration or amendment process, or seek guidance from KRA.<\/li>\n<li>Establish employee master records and verify PINs, identification and applicable statutory registrations.<\/li>\n<li>Configure a reliable salary, benefits, deductions and payroll approval workflow.<\/li>\n<li>Confirm responsibility for filing, payment approvals, reconciliations and retaining acknowledgments.<\/li>\n<\/ol>\n<p>Do not share the business iTax password casually. A good <strong>PAYE in Kenya<\/strong> workflow uses authorized access and ensures that somebody independent checks changes to employee bank details and payroll amounts.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_File_PAYE_Returns_in_Kenya\"><\/span>How to File PAYE Returns in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div id=\"attachment_1226\" style=\"width: 1000px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1226\" class=\"wp-image-1226\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax.png\" alt=\"Organized payroll and accounting documents prepared for PAYE return filing in Kenya.\" width=\"990\" height=\"990\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax.png 512w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-300x300.png 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-150x150.png 150w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-100x100.png 100w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-140x140.png 140w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-500x500.png 500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/05-paye-filing-itax-350x350.png 350w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><p id=\"caption-attachment-1226\" class=\"wp-caption-text\">Organized payroll and accounting documents prepared for PAYE return filing in Kenya.<\/p><\/div>\n<p>Organized financial documents and accounting binders for PAYE return filing<\/p>\n<p>Once salary calculations are completed and approved, <strong>PAYE in Kenya<\/strong> involves reporting the relevant employment income, tax deducted, and applicable details to KRA through iTax. The exact return template and validation process may change, so download the current form and instructions from the official portal.<\/p>\n<h3>Employer filing workflow<\/h3>\n<p>First, close the payroll period and obtain the approved salary register. Second, reconcile taxable remuneration, PAYE, and statutory deductions. Third, validate employee PINs and data. Fourth, complete the KRA PAYE return using the currently prescribed iTax process. Fifth, review any portal errors before submission. Sixth, submit by the applicable deadline and retain the acknowledgment. Finally, create the correct payment registration and remit the tax due.<\/p>\n<p>A successful filing does not automatically prove a successful payment. Track both the filing acknowledgment and the bank or payment confirmation. Where <strong>PAYE in Kenya<\/strong> records show differences, investigate them promptly rather than carrying unidentified balances into the next month.<\/p>\n<h3>Monthly nil returns and employee departures<\/h3>\n<p>Where an employer has an active PAYE obligation but no taxable payroll for a month, check whether a nil return is required. When employees leave, update final pay, benefits, deductions, and any employment income reporting according to applicable rules. Avoid making unsupported assumptions about termination payments.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"PAYE_Filing_Deadline_in_Kenya\"><\/span>PAYE Filing Deadline in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>KRA states that employers should file monthly <strong>PAYE in Kenya<\/strong> returns and remit the withheld amount <strong>on or before the 9th day of the following month<\/strong>. The date is important: for ordinary PAYE it is not automatically the 9th working day. Any applicable extension, public notice or statutory exception should be verified directly.<\/p>\n<table>\n<thead>\n<tr>\n<td>Obligation<\/td>\n<td>General timing to monitor<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>PAYE return and payment<\/td>\n<td>By 9th of following month<\/td>\n<\/tr>\n<tr>\n<td>SHIF employer remittance<\/td>\n<td>By 9th of following month<\/td>\n<\/tr>\n<tr>\n<td>Affordable Housing Levy<\/td>\n<td>By 9th working day following month<\/td>\n<\/tr>\n<tr>\n<td>NSSF<\/td>\n<td>Confirm the current NSSF schedule and requirements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This is a compliance planning guide, not a complete calendar for every employer. A business should make its internal approval date several days earlier to allow time for errors, bank delays, or portal problems. For <strong>PAYE in Kenya<\/strong>, an accurate return delivered late may still expose the employer to penalties.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Penalties_and_Risks_of_PAYE_Non-Compliance\"><\/span>Penalties and Risks of PAYE Non-Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Potential consequences of <strong>PAYE in Kenya<\/strong> non-compliance include late-filing penalties, late-payment penalties, interest, tax assessments and disputes over employee deductions. Exact consequences depend on the nature and timing of the breach and the law in force.<\/p>\n<p>Do not confuse a missed PAYE filing deadline with late SHIF, NSSF or AHL remittance: these are administered under different rules. If an employer discovers an error, identify the affected pay period, preserve the original register and payment evidence, and review the proper correction process with KRA or a qualified adviser.<\/p>\n<h3>Common payroll mistakes<\/h3>\n<p>The recurring problems employers should look for include: calculating PAYE from net instead of taxable pay; using outdated statutory contribution tables; failing to assess taxable benefits; applying an ineligible relief; paying the wrong agency; omitting new employees from records; misclassifying contractors; and filing without matching the liability to the payment. These mistakes can distort <strong>PAYE in Kenya<\/strong> reporting and the financial statements.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Payroll_Accounting_and_Recordkeeping_for_SMEs\"><\/span>Payroll Accounting and Recordkeeping for SMEs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Even when another provider or an internal staff member actually processes salaries, the company must record payroll correctly. Accounting for <strong>PAYE in Kenya<\/strong> involves more than posting the amount deposited into employee bank accounts.<\/p>\n<p>A typical payroll posting separates gross salary expense, employer-funded statutory costs, net wages payable, and each agency\u2019s statutory liability. Amounts deducted from employee pay are generally liabilities until remitted, not additional operating expenses. Employer contributions can represent separate employment costs.<\/p>\n<h3>Reconcile the payroll control accounts<\/h3>\n<p>The approved payroll summary should reconcile to the general ledger. Compare net salary payments to bank statements, PAYE balances to KRA payment evidence, and separate SHIF, NSSF, and AHL accounts to their remittances. Investigate differences before closing the month. This provides better visibility than leaving all deductions in one undifferentiated account.<\/p>\n<p>For <strong>PAYE in Kenya<\/strong>, employers should maintain secure employee records, monthly payroll reports, employment contracts, support for eligible reliefs, remittance confirmations, and any applicable annual income statements. Access should be limited to authorized staff because these documents contain personal data.<\/p>\n<h3>Reconcile salaries to the business budget<\/h3>\n<p>Payroll costs are often among an SME\u2019s largest recurring commitments. Compare actual salary and employer-contribution expenses against budgets, forecasts, and revenue. A business can be up to date with <strong>PAYE in Kenya<\/strong> and still face cash-flow problems if staffing costs are not properly planned. Read FedhaTrac\u2019s <a href=\"https:\/\/fedhatrac.com\/blog\/management-accounts-in-kenya\/\">management accounts guide<\/a> for broader financial-reporting context.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_Much_Does_Payroll-Related_Accounting_Support_Cost\"><\/span>How Much Does Payroll-Related Accounting Support Cost?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The cost of supporting payroll-related bookkeeping depends on employee count, business complexity, the completeness of approved payroll reports, reporting frequency, and historical reconciliation problems. The distinction between bookkeeping and payroll processing is essential when asking for quotes.<\/p>\n<p>FedhaTrac\u2019s published <a href=\"https:\/\/fedhatrac.com\/pricing\">pricing page<\/a> offers starting points for recurring bookkeeping and accounting engagements and explains that final charges depend on a tailored proposal. <strong>Do not treat those fees as a standalone payroll processing quote.<\/strong> FedhaTrac\u2019s current published accounting guide explicitly states it does not provide payroll processing. It may incorporate payroll figures supplied by the client into accounting records within the agreed scope.<\/p>\n<p>If a business needs someone to calculate payslips, run statutory payroll submissions or administer employee changes, confirm that the provider actually offers those functions. For <strong>PAYE in Kenya<\/strong> support, always separate the payroll processor\u2019s responsibilities from the bookkeeper\u2019s ledger and reconciliation responsibilities.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Why_Choose_FedhaTrac_for_Payroll-Related_Bookkeeping\"><\/span>Why Choose FedhaTrac for Payroll-Related Bookkeeping?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div id=\"attachment_1227\" style=\"width: 1000px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1227\" class=\"wp-image-1227\" src=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping.png\" alt=\"Business team discussing accounting records and payroll-related bookkeeping support.\" width=\"990\" height=\"990\" srcset=\"https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping.png 512w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-300x300.png 300w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-150x150.png 150w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-100x100.png 100w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-140x140.png 140w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-500x500.png 500w, https:\/\/fedhatrac.com\/blog\/wp-content\/uploads\/2026\/10\/06-fedhatrac-payroll-bookkeeping-350x350.png 350w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><p id=\"caption-attachment-1227\" class=\"wp-caption-text\">Business team discussing accounting records and payroll-related bookkeeping support.<\/p><\/div>\n<p>Business professionals consulting over bookkeeping records at a laptop<\/p>\n<p>A company managing <strong>PAYE in Kenya<\/strong> needs dependable accounting records even when payroll is processed elsewhere. FedhaTrac\u2019s published services include outsourced bookkeeping, reconciliations, accounting and financial reporting. Those services can support the financial-record side of employment costs where included in the engagement.<\/p>\n<h3>Clearer records for salary expenses<\/h3>\n<p>When a payroll processor produces an approved payroll summary, the accounting team can use it to recognize expenses and liabilities accurately. The aim is to keep the books consistent with supporting records\u2014not to substitute for the employer\u2019s payroll calculations.<\/p>\n<h3>Better reconciliation and month-end reporting<\/h3>\n<p>A properly reconciled payroll control account shows whether deductions and remittances agree with the approved reports. This helps the business identify unexplained balances and produces more reliable management accounts.<\/p>\n<h3>Support that matches your existing systems<\/h3>\n<p>FedhaTrac describes working with clients\u2019 existing accounting processes and software. Discuss the formats in which your payroll provider supplies reports and how that information can be incorporated in the general ledger. Do not assume a specific integration is available without confirmation.<\/p>\n<h3>Written service scope and realistic pricing<\/h3>\n<p>Employers should ask which records FedhaTrac will receive, how often reconciliation will occur, who approves adjustments, and what reports will be delivered. These questions matter when <strong>PAYE in Kenya<\/strong> figures flow into the accounts but payroll calculations remain the client\u2019s or another service provider\u2019s responsibility.<\/p>\n<p><strong>Need payroll-related bookkeeping and accounting support?<\/strong> Contact <strong>support@fedhatrac.com<\/strong> or visit <a href=\"https:\/\/fedhatrac.com\/pricing\">FedhaTrac Pricing<\/a> to request a scoped proposal. Explain that you need reconciliation of approved payroll records rather than assuming the service includes payroll processing.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Employers_Monthly_PAYE_Checklist\"><\/span>Employer\u2019s Monthly PAYE Checklist<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Use this checklist to strengthen <strong>PAYE in Kenya<\/strong> compliance and financial controls:<\/p>\n<ul>\n<li>Confirm the payroll period and current KRA guidance.<\/li>\n<li>Validate employee joiners, leavers, salaries and approved changes.<\/li>\n<li>Review allowances, bonuses, benefits and reimbursements.<\/li>\n<li>Use current NSSF, SHIF and AHL rules and limits.<\/li>\n<li>Confirm allowable tax deductions, reliefs and exemptions.<\/li>\n<li>Review the PAYE computation and payroll register before payment.<\/li>\n<li>Submit the KRA return and pay by the applicable due date.<\/li>\n<li>Remit each separate statutory contribution through its correct channel.<\/li>\n<li>Save filing receipts, payment confirmations and payroll reports.<\/li>\n<li>Reconcile all payroll liabilities to the accounting ledger.<\/li>\n<\/ul>\n<p>A signed-off checklist is a simple control that improves reliability. Yet <strong>PAYE in Kenya<\/strong> still requires judgment: complex employment benefits, expatriate arrangements or disputed classification issues may call for specialist advice.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_About_PAYE_in_Kenya\"><\/span>Frequently Asked Questions About PAYE in Kenya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>What is the PAYE rate in Kenya in 2026?<\/h3>\n<p><strong>PAYE in Kenya<\/strong> uses progressive income tax rates ranging from 10% to 35% under the bands currently published by KRA. Not everyone pays the highest marginal rate; only income within a particular band is charged at that rate.<\/p>\n<h3>Is PAYE deducted from gross or net pay?<\/h3>\n<p>The calculation starts with taxable employment remuneration and applies the permitted deductions and reliefs in the correct sequence. <strong>PAYE in Kenya<\/strong> should not simply be calculated as a fixed percentage of the employee\u2019s final net bank payment.<\/p>\n<h3>When is the PAYE deadline?<\/h3>\n<p>The ordinary <strong>PAYE in Kenya<\/strong> filing and payment deadline is the 9th day of the following month, according to KRA. Confirm official notices for any period-specific changes.<\/p>\n<h3>Are SHIF and NSSF the same as PAYE?<\/h3>\n<p>No.\u00a0SHIF and NSSF are separate statutory contributions. They interact with payroll records, but <strong>PAYE in Kenya<\/strong> is employment income tax collected by KRA.<\/p>\n<h3>Is Affordable Housing Levy paid by both employer and employee?<\/h3>\n<p>KRA specifies a 1.5% employee contribution and a matching 1.5% employer contribution. The employer-funded amount is separate from the employee\u2019s salary deduction. The AHL remittance date is also distinct from the ordinary <strong>PAYE in Kenya<\/strong> deadline.<\/p>\n<h3>Does FedhaTrac process monthly payroll?<\/h3>\n<p>No.\u00a0FedhaTrac\u2019s currently published accounting content states it does not provide payroll processing. It may support bookkeeping and reconciliation of client-supplied approved payroll data under an agreed engagement. Businesses seeking <strong>PAYE in Kenya<\/strong> filing or payroll administration should confirm those services with an appropriately equipped provider.<\/p>\n<h3>What documents should an employer keep?<\/h3>\n<p>Maintain employment agreements, approved payroll summaries, records supporting deductions and reliefs, filing acknowledgments, remittance confirmations, payslips and relevant payroll reconciliations. These help explain <strong>PAYE in Kenya<\/strong> figures and protect continuity when staff or systems change.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>PAYE in Kenya<\/strong> requires consistent monthly attention. Start with accurate remuneration data, apply current progressive tax bands and eligible deductions, meet the PAYE deadline, and separately track NSSF, SHIF and AHL responsibilities. Keeping clear payroll and accounting records helps employers understand staff costs and respond to discrepancies. For related recordkeeping practices, see FedhaTrac\u2019s <a href=\"https:\/\/fedhatrac.com\/blog\/bank-reconciliation-in-kenya\/\">bank reconciliation guide<\/a> and <a href=\"https:\/\/fedhatrac.com\/blog\/cash-flow-statement-for-kenyan-businesses\/\">cash flow statement guide<\/a>.<\/p>\n<p>If you need a reliable accounting record of employee costs, <a href=\"https:\/\/fedhatrac.com\/\">FedhaTrac<\/a> can discuss outsourced bookkeeping, financial reporting and the reconciliation of approved payroll summaries within an agreed scope. <strong>FedhaTrac does not undertake payroll processing<\/strong>, so confirm who is responsible for calculating salaries, making submissions and paying statutory deductions.<\/p>\n<p>For tailored bookkeeping and accounting support, email <strong>support@fedhatrac.com<\/strong> or review <a href=\"https:\/\/fedhatrac.com\/pricing\">FedhaTrac\u2019s pricing and consultation options<\/a>.<\/p>\n<p><em>This article is educational and reflects publicly accessible official guidance consulted in October 2026. It is not a substitute for payroll, legal or tax advice tailored to an employer\u2019s circumstances. Verify changes and effective dates for the relevant pay period.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PAYE in Kenya: Complete 2026 Guide for Employers and SMEs PAYE in Kenya is an essential responsibility for businesses that employ people. Whether you manage a Nairobi retail shop, a&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,9,1],"tags":[13,12,14],"class_list":["post-1221","post","type-post","status-publish","format-standard","has-post-thumbnail","category-accounting","category-fedhatrac-business","category-uncategorized","tag-paye-accounting","tag-paye-in-kenya","tag-what-is-paye"],"_links":{"self":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/comments?post=1221"}],"version-history":[{"count":2,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1221\/revisions"}],"predecessor-version":[{"id":1311,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/posts\/1221\/revisions\/1311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/media\/1349"}],"wp:attachment":[{"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/media?parent=1221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/categories?post=1221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedhatrac.com\/blog\/wp-json\/wp\/v2\/tags?post=1221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}