# *Project 2026.3.3 👉 Payroll Taxes*

- Exclusive invite only, TechLit Empire
- Deadline: September 16th

## *Narrative for Students*

In the last few years, Nairboians became very conscious of their waste.

You capitalized. You started by collecting trash bags from a rich neighborhood. They paid you every week.

Now, two years later, you have 10 full-time employees, 4 trucks, and a dumpsite where you separate recycling and composte from true waste.

All your success came with a new task: payroll taxes.

## *Payroll Tax Deductions*

1. *AHL (Affordable Housing Levy)* = 1.5% of gross, payable to KRA (Kenya Revenue Authority)
2. *SHIF (Social Health Insurance Fund)* = 2.75% of gross (300 minimum), payable to SHA (Social Health Authority)
3. *NSSF (National Social Security Fund)* = 6.0% of gross, payable to NSSF (National Social Security Fund)
4. *PAYE (Pay As You Earn)* = Sum of all tiers, less relief, payable to KRA (Kenya Revenue Authority)
5. *NITA (National Industrial Training Authority)* = 50 KES per employee per month (Kenya Revenue Authority)

## *Submission Materials*

- XLSX file of your payroll deductions
- A video explaining your formulas to employees