RWK Financial Compass

Nil Returns Are Paused — And It’s Not a System Glitch Many taxpayers attempting to file returns are encountering an unfamiliar reality: The Nil return option is no longer freely available. This is not an error, and it is not targeted enforcement. The pause on Nil filing is a deliberate outcome of KRA’s ongoing eTIMS verification and validation exercise, which is reshaping how tax compliance works in Kenya. At its core, KRA is sending a clear signal:returns must now be validated before they are accepted — including Nil returns.   Why KRA Has Paused Nil Filing Historically, Nil filing operated on trust. Taxpayers declared “no activity,” and verification followed later — if at all. That model has now changed. The current eTIMS-driven validation exercise is designed to ensure that: Income reported matches eTIMS transactional data Declared positions align with withholding tax records Expenses claimed are supported by valid electronic tax invoices Allowing unrestri...

  Big Changes Are Here — Is Your Payslip Ready? Kenya’s National Social Security Fund (NSSF) reforms are no longer just policy talk — they are actively reshaping payslips, payroll costs, and retirement planning across the country. Following the full operationalisation of the NSSF Act, 2013, contribution rates and pensionable income thresholds have increased significantly, with further changes lined up for 2026. At RWK Africa, we break it down for you — clearly, practically, and with impact.   What Has Changed Under the NSSF Regime? The NSSF Act, 2013 introduced a two-tier contribution structure, which is being implemented gradually: Tier I (Mandatory – Lower Earnings Limit) Covers the first band of pensionable income Contributions are compulsory for all employees  Tier II (Upper Earnings Limit) Applies to earnings above Tier I Can be remitted to NSSF or an approved private pension scheme (subject to RBA approval) Recent and Upcoming Incr...