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Bridging the HR Compliance Gap in SMEs in Kenya
HR Compliance Gap in SMEs in Kenya Bridging the HR Compliance Gap in SMEs in Kenya
Kenyan SMEs face significant HR compliance gaps due to limited awareness, weak enforcement, and lack of formal HR structures. Common issues include missing employment contracts, poor record-keeping, and non-compliance with statutory obligations like NHIF/NSSF remittances and working hour regulations. These gaps expose businesses to legal risks, financial penalties, and reputational damage, while employees suffer job insecurity and denial of benefits. Experts recommend practical solutions such as standardized HR templates, digital compliance platforms, outsourced HR support, and government-backed incentive programs. Case studies show that structured HR audits and digital tools can dramatically improve compliance, reduce turnover, and boost operational efficiency.
2 min read | 08 Aug 2025
Amendment of Section 10 of the Income Tax Act
Amendment of Section 10 of the Income Tax Act Amendment of Section 10 of the Income Tax Act
Kenya’s Finance Act, 2025 introduces subsection 10(1)(m) to the Income Tax Act, expanding taxable income to include payments made through digital marketplaces. Starting July 1, 2025, non-resident service providers earning from Kenyan users will be taxed, aligning with the withholding tax provisions from the 2024 Tax Laws Amendment Act.
1 min read | 07 Aug 2025
New Import regulations on Certificate of Origin
Customs - Importation Procedures New Import regulations on Certificate of Origin
Starting October 1st, 2025, Kenya enforces a new import regulation under the Finance Act 2025 requiring all inbound cargo to be accompanied by a valid Certificate of Origin (COO). This document—issued by a competent authority in the country of export—must be presented at customs as a prerequisite for cargo clearance. Failure to comply will lead to seizure or forfeiture of goods by the Kenya Revenue Authority.
1 min read | 31 Jul 2025
Trending articles
Finance Act 2025 Understanding Pension Payments in Kenya: Updates from the Finance Act 2025
1 min read | 10 Jul 2025
Mortgage interest deduction Mortgage Interest Deduction in Kenya’s Finance Act 2025
1 min read | 26 Jun 2025
Amendment of Section 10 of the Income Tax Act Amendment of Section 10 of the Income Tax Act
1 min read | 07 Aug 2025
Analysis of the Finance Bill, 2025 Analysis of Finance Bill Proposals and Their Implications for Trade and Taxation
Less than a minute | 07 May 2025
Our latest insights
Bridging the HR Compliance Gap in SMEs in Kenya
HR Compliance Gap in SMEs in Kenya Bridging the HR Compliance Gap in SMEs in Kenya
Kenyan SMEs face significant HR compliance gaps due to limited awareness, weak enforcement, and lack of formal HR structures. Common issues include missing employment contracts, poor record-keeping, and non-compliance with statutory obligations like NHIF/NSSF remittances and working hour regulations. These gaps expose businesses to legal risks, financial penalties, and reputational damage, while employees suffer job insecurity and denial of benefits. Experts recommend practical solutions such as standardized HR templates, digital compliance platforms, outsourced HR support, and government-backed incentive programs. Case studies show that structured HR audits and digital tools can dramatically improve compliance, reduce turnover, and boost operational efficiency.
2 min read | 08 Aug 2025
Amendment of Section 10 of the Income Tax Act
Amendment of Section 10 of the Income Tax Act Amendment of Section 10 of the Income Tax Act
Kenya’s Finance Act, 2025 introduces subsection 10(1)(m) to the Income Tax Act, expanding taxable income to include payments made through digital marketplaces. Starting July 1, 2025, non-resident service providers earning from Kenyan users will be taxed, aligning with the withholding tax provisions from the 2024 Tax Laws Amendment Act.
1 min read | 07 Aug 2025
New Import regulations on Certificate of Origin
Customs - Importation Procedures New Import regulations on Certificate of Origin
Starting October 1st, 2025, Kenya enforces a new import regulation under the Finance Act 2025 requiring all inbound cargo to be accompanied by a valid Certificate of Origin (COO). This document—issued by a competent authority in the country of export—must be presented at customs as a prerequisite for cargo clearance. Failure to comply will lead to seizure or forfeiture of goods by the Kenya Revenue Authority.
1 min read | 31 Jul 2025
Stamp duty relief
Stamp duty relief Stamp duty relief
Starting 1 July 2025, Kenya exempts stamp duty on internal company restructures involving proportional property or share transfers to shareholders. This amendment to Section 117 of the Stamp Duty Act reduces tax burdens on non-commercial reorganizations, enabling more flexible and cost-effective corporate structuring.
1 min read | 14 Jul 2025
Understanding Pension Payments in Kenya: Updates from the Finance Act 2025
Finance Act 2025 Understanding Pension Payments in Kenya: Updates from the Finance Act 2025
Explore the impact of Kenya's Finance Act 2025 on pension taxation, including the removal of previous exemptions and new qualifying conditions for tax-free withdrawals. Learn how pension payments, annuities, gratuities, and allowances are treated under the revised Income Tax Act and retirement benefits regulations, effective 1st July 2025.
1 min read | 10 Jul 2025
Mortgage Interest Deduction in Kenya’s Finance Act 2025
Mortgage interest deduction Mortgage Interest Deduction in Kenya’s Finance Act 2025
Kenya’s Finance Bill 2025 introduces a major update to the mortgage interest deduction, now allowing taxpayers to claim up to KES 360,000 annually on interest from construction loans—not just for purchasing or renovating homes. The deduction applies if the mortgage is from one of six designated financial institutions and targets owner-occupied residential properties. This shift aims to boost home ownership and real estate investment, especially for middle-income earners. However, limitations on the loan source and deduction cap may hinder broader impact.
1 min read | 26 Jun 2025
Change of Accounting Year End
Change of Accounting Year End Change of Accounting Year End
The Kenya Finance Bill, 2025 proposes a key amendment to the Income Tax Act, allowing automatic approval of accounting year-end changes if the KRA fails to respond within six months. This move aims to boost efficiency, reduce administrative delays, and improve business certainty in financial reporting.
1 min read | 19 Jun 2025
Analysis of The Kenya 2025/2026 Budget
Analysis of The Kenya 2025/2026 Budget Analysis of The Kenya 2025/2026 Budget
Treasury CS John Mbadi unveiled Kenya’s largest-ever budget at Ksh 4.2 trillion, focusing on fiscal discipline amid rising debt and economic strain. The budget avoids new taxes following the rejection of the Finance Bill 2024, instead emphasizing improved tax administration and lean spending. Key proposals include full tax exemption on gratuity payments, mortgage interest relief for self-built homes, and accelerated tax relief for businesses. Education, infrastructure, and security sectors received significant allocations, while healthcare saw both boosts and cuts across programs. Critics, including Gideon Moi, raised concerns over heavy borrowing and disproportionate recurrent spending
1 min read | 13 Jun 2025
Handling Pressure – Being Calm under Fire
Handling Pressure – Being Calm under Fire Handling Pressure – Being Calm under Fire
Explore practical strategies for staying calm under pressure during Kenya's audit peak season. A seasoned auditor shares personal routines, mindset shifts, and productivity tips to maintain resilience and avoid burnout.
Dheeraj Suvarna
Dheeraj Suvarna
| 3 min read | 12 Jun 2025
The growing importance of health and well-being in the workplace
Workplace well-being The growing importance of health and well-being in the workplace
Mental health and well-being in the workplace have become essential for employee productivity, engagement, and overall job satisfaction. Organizations are increasingly recognizing the importance of fostering a supportive and inclusive work environment by providing mental health resources, flexible work arrangements, and promoting open communication. Investing in workplace wellness initiatives improves employee retention, reduces stress, and enhances collaboration. Prioritizing mental health benefits both individuals and the organization, creating a thriving and resilient workforce.
2 min read | 03 Jun 2025
Analysis of Finance Bill Proposals and Their Implications for Trade and Taxation
Analysis of the Finance Bill, 2025 Analysis of Finance Bill Proposals and Their Implications for Trade and Taxation
Explore a comprehensive breakdown of Kenya's Finance Bill, 2025—covering tax amendments, fiscal policies, and their impact on businesses and individuals. Gain insights into economic shifts and budgetary implications affecting various sectors.
Less than a minute | 07 May 2025
Workplace Wellness: More than Just a Buzzword
Insights Workplace Wellness: More than Just a Buzzword
"Discover the transformative power of workplace wellness in enhancing employee well-being, engagement, and productivity. Learn how intentional strategies and inclusive practices can foster a thriving organizational culture.
3 min read | 17 Apr 2025
IASB issues a major update in a third edition of this Accounting Standard
IFRS for SMEs IASB issues a major update in a third edition of this Accounting Standard
The IASB has released the third edition of IFRS for SMEs, featuring significant updates to revenue recognition (aligned with IFRS 15), fair value measurement, and business combinations (aligned with IFRS 3). Effective from January 2027, these changes target SMEs preparing general-purpose financial statements and exclude entities with public accountability. Early application is allowed, subject to jurisdictional approval.
Alfred Siele
Alfred Siele
| 3 min read | 10 Apr 2025
Kenya Revenue Authority vs David Mwangi Ndegwa, (Civil Appeal No 65 of 2019) [2025]
Judgement Alert Issue No. 1 of 2025 Kenya Revenue Authority vs David Mwangi Ndegwa, (Civil Appeal No 65 of 2019) [2025]
On 21st March 2025, the Court of Appeal ruled that VAT is chargeable on the sale of commercial property, reversing a High Court decision. The case involved KRA, which was ordered to refund VAT previously paid, amidst claims of ambiguity in the VAT Act, 2013 regarding property classification.
Less than a minute | 27 Mar 2025
How HR Can Deliver ESG Value for the Business
How HR Can Deliver ESG Value for the Business How HR Can Deliver ESG Value for the Business
The role of HR in delivering Environmental, Social, and Governance (ESG) value is pivotal. Beyond traditional responsibilities, HR can integrate ESG into workplace culture by promoting sustainability, inclusivity, and ethical governance. This involves initiatives like implementing green HR policies, driving diversity and inclusion programs, supporting employee well-being, and fostering ethical leadership. By embedding ESG principles, HR helps businesses enhance reputations, meet stakeholder expectations, and achieve long-term success. Organizations embracing HR's role in ESG create positive impacts for employees, investors, and society.
Lynette Musyimi
Lynette Musyimi
| 2 min read | 13 Mar 2025
Women in Business 2025
Women in Business 2025 Women in Business 2025
Our latest Women in Business report reveals the pace towards parity in mid-market firms isn’t moving fast enough.
10 Mar 2025
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