SHA for Employers in Kenya: Deduct, Remit by the 9th and Stay Compliant
SHA for employers: every employer with staff on payroll must register on the SHA Employer Portal, deduct 2.75% of each employee’s gross monthly salary (minimum KES 300, no cap) and pay it to SHA by the 9th of the following month. Late payment attracts a 2% penalty on the unpaid amount for every month it stays unpaid, under Section 27(6) of the Social Health Insurance Act, 2023.
Written on 4 October 2026 and updated on 5 October 2026 from the SHA Employer Portal Terms and Conditions (effective 1 October 2024), the Social Health Insurance Act, 2023 and SHA public notices.
This page is the one place for the whole employer obligation: what the law asks, what happens when you are late, and a guide for each step. If you searched for SHA for employers, SHA employer deductions or SHA employer registration, start with the table below.
The Employer Obligation at a Glance
| Duty | What it means | Guide |
|---|---|---|
| Register | Open an employer account and get credentials from SHA. SHA verifies your details and can approve or reject the registration. | Employer registration |
| Enrol staff | Put every employee and their eligible dependants on record. Get each employee’s consent before submitting their personal data. | Add and remove staff |
| Deduct | 2.75% of gross monthly salary. Minimum KES 300, with no upper cap. | Deduction calculator |
| Remit | Pay SHA by the 9th of the next month and keep the confirmation. | E-slip and payment |
| Protect access | Keep login credentials confidential and report unauthorised access or a data breach to SHA immediately. | Employer portal login |
The 9th rule: contributions for a pay month are due by the 9th of the next month. Deductions from March pay must reach SHA by 9 April, and from September pay by 9 October. The deadline is the 9th, not the 10th.
Why the 9th Matters to Your Staff
SHA has told Parliament that eligibility is refreshed around the 9th of each month. When an employer pays late, staff can show as inactive at the hospital counter even though the money was deducted from their salary. Finish payroll early enough to allow for bank and portal delays, and save the payment confirmation every month. See what happens when an employer owes a SHA penalty.
Employees can check their own status on *147# or through the SHA eligibility check. If one of your staff reports a problem, see contributor not found: causes and fix.
Penalties for Late or Missing Remittance
2% of the unpaid amount, every month
SHA applies a penalty of 2% of the outstanding contribution for every month it remains unpaid. The Act also makes it an offence to fail to remit without lawful excuse, and to deduct from an employee’s wages without authority. Under Section 48(1), a conviction can bring a fine of up to KES 2 million, imprisonment of up to three years, or both. Estimate your own figure with our SHA employer penalty calculator.
Employer late-remittance penalty guide · SHA arrears and penalty for individuals
Employer Compliance Checklist
- The organisation is registered on the SHA Employer Portal with valid credentials.
- Login details are confidential, and any suspected unauthorised access has been reported.
- Every employee on payroll is on record, with an ID number that matches their registration.
- Employees have consented to their data being submitted, and eligible dependants are enrolled.
- Payroll deducts 2.75% of gross, with a KES 300 minimum and no cap.
- The remittance reaches SHA by the 9th of the next month.
- The payment confirmation is saved for the month.
- Joiners and leavers are updated on the portal.
Employer Guides and Tools
Employer portal login
Sign in and fix access problems. Open guide.
Employer registration
Get your employer account approved. Open guide.
E-slip and payment
Pay by portal, M-Pesa or bank. Open guide.
Monthly return and staff updates
Joiners, leavers and the schedule. Open guide.
Late remittance penalty
The 2% rule and clearing arrears. Open guide.
Employer portal problems
Employee not found and ID mismatches. Open guide.
SHA deduction calculator
Check the deduction for any salary. Open calculator.
Net pay calculator
PAYE, SHIF and NSSF together. Open calculator.
Payroll file template
A layout you can reuse. NSSF payroll template.
Employer phone number
Keep your contact current. Update guide.
Payment reference (PRN)
Match payments to the right record. PRN guide.
Contribution rates
Rates for every member type. See rates.
What the Employer Portal Terms Say
Terms effective 1 October 2024
- Eligibility: only legally registered, compliant employers with valid SHA credentials can use the portal.
- Registration: information must be accurate and complete, and SHA can verify, approve or reject it.
- Contributions: you are responsible for timely, accurate contributions at SHA’s rates and deadlines.
- Data: SHA handles data under the Data Protection Act, 2019, and you must keep submitted data accurate.
- Suspension: SHA can suspend or end portal access for breaches of the terms or the law.
Frequently Asked Questions
How much must an employer deduct for SHA?
2.75% of each employee’s gross monthly salary, with a minimum of KES 300 and no upper cap.
When must employers remit SHA deductions?
By the 9th day of the month after the pay month. Deductions from March pay must reach SHA by 9 April.
What is the penalty for late SHA remittance?
SHA applies a penalty of 2% of the outstanding contribution for every month it remains unpaid under Section 27(6) of the Social Health Insurance Act, 2023. Failing to remit without lawful excuse can also be prosecuted. Section 48(1) sets the fine at up to KES 2 million. Calculate the penalty.
Where do employers register and log in?
On the SHA Employer Portal at employers.sha.go.ke, using credentials issued by SHA. SHA may approve or reject a registration after verifying the details.
Do employees need to consent before I submit their data?
Yes. The Employer Portal Terms require employers to obtain employee consent before submitting personal data through the portal.
What happens to my staff’s cover if I pay late?
SHA has said eligibility is refreshed around the 9th, so late remittance can leave employees showing as inactive at a hospital until the payment is recorded. Section 27(7) of the Act requires outstanding contributions and penalties to be paid before access resumes. Read the employer penalty guide.
Need Help With SHA as an Employer?
Registration, a failed payment or an employee who will not show on the portal? Message us on WhatsApp and we will point you to the right step.
WhatsApp Us NowDisclaimer: MyCyber (mycyber.co.ke) is an independent educational website, not affiliated with SHA, the Ministry of Health or the Government of Kenya. This page is general information, not legal or tax advice. Details are based on the Social Health Insurance Act, 2023, the SHA Employer Portal Terms and Conditions and SHA public notices. Rules and penalties can change, so always confirm with SHA. SHA toll-free: 0800 720 601 (Mon–Fri, 8am–5pm).
