Every institution that pays employees operates a statutory payroll, whether it thinks of itself that way or not. For schools employing BOM teachers and support staff, the obligations are real and the deadlines are monthly.
PAYE is deducted from employee pay at graduated rates and remitted to KRA. NSSF contributions are shared between employer and employee under the tiered rates now in force. SHIF — which replaced NHIF — is deducted at the prevailing rate of gross pay. The Affordable Housing Levy applies to both employer and employee at 1.5% each.
The discipline is in the calendar: payroll statutory deductions are due by the 9th of the following month. Miss the date and penalties and interest accrue automatically — money that was budgeted for learners quietly paying fines instead.
Two records matter as much as the payments themselves: the payroll register, which is the authoritative record of who was paid what, and the deduction schedules, which evidence what was remitted. Both must reconcile, every month, without exception.
Institutions that find this burdensome — and many do — outsource the whole function to a payroll bureau. The institution retains the obligation, but gains accuracy, punctuality and a single accountable point of contact.