Kenya Overtime Pay Calculator
Compute statutory overtime rates (1.5x regular overtime, 2.0x weekend & public holiday) under Kenya Regulation of Wages General Order.
⏱️️ Hours & Wage Parameters
Paid at 1.5× hourly rate.
Paid at 2.0× hourly rate.
Total gross overtime earnings to be added to monthly basic wage.
Overtime Earnings Breakdown Order Reg 13
| Rate Category | Multiplier & Hours | Earned (KES) |
|---|
❓ Frequently Asked Statutory Questions
What are the legal overtime rates in Kenya?
Under the Regulation of Wages (General) Order, overtime worked on normal work days is paid at one and a half times (1.5x) the basic hourly rate. Overtime worked on an employee's designated rest day (Sunday or Saturday) or on gazetted public holidays is paid at double the basic hourly rate (2.0x).
How is the basic hourly rate calculated for overtime in Kenya?
For a monthly salaried employee, the statutory basic hourly rate is calculated by dividing the monthly basic wage (excluding irregular allowances) by 225 hours for standard 52-hour statutory work weeks, or by the actual contractual hours (e.g., Monthly Basic ÷ 195 for 45-hour work weeks, or Monthly Basic ÷ 173.33 for 40-hour work weeks).
What is the maximum statutory weekly working hours in Kenya?
Under the Regulation of Wages General Order, standard normal hours of work are 52 hours per week spread over 6 days. For night workers and minors, restricted thresholds apply. Most modern private sector contracts establish normal working hours between 40 and 45 hours per week.
Is overtime pay taxable under KRA PAYE in Kenya?
Yes. Overtime pay forms part of taxable gross employment income under Section 5 of the Income Tax Act. However, low-income employees earning the statutory minimum wage or qualifying under non-taxable allowances thresholds may receive tax relief on basic allowances as prescribed by KRA.
Can an employer offer compensatory time off in lieu of overtime pay?
An employer and employee can mutually agree in writing on compensatory time off in lieu of overtime payment, provided the time off corresponds fairly to the statutory multiplier (e.g., 1.5 hours off for every 1 hour of regular overtime worked, or 2 hours off for holiday overtime).
Engr. Muhammad Shahzad
Verified Tax & Statutory Systems SpecialistCertified Systems Engineer and International Fiscal Policy Researcher. Specializing in computational labor standards, statutory payroll compliance, and tax withholding architectures across Commonwealth and East African Community (EAC) jurisdictions.