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We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
The NSSF Act 2013 enhances the level of contributions to 12% of an employee’s pensionable earnings with a cap of KES 2,160. The contributions to NSSF are categorised into Tier I and Tier II contributions.
The new Act further provides that an employer may opt to pay the Tier II contributions into an approved “contracted-out scheme” i.e. an occupational or private pension scheme that the employer participates in or intends to establish.