6.1.3 Employer Has No Place Of Business In Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Kenya /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

Commentary

Kenya

Even where an employee working in Kenya has a foreign employer based outside the country, there is still a liability to social security contributions (employee and employer) on their earnings.

This is because

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9.2.2 Work permits

4.7 Business entertainment expenses

9.3 Emiratisation

Mexico: employment tax analysis

United States: employment tax analysis

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6.1.3 Employer has no place of business in jurisdiction

Kenya

9.2.2 Work permits

4.7 Business entertainment expenses

9.3 Emiratisation

Mexico: employment tax analysis

United States: employment tax analysis

3.5 Redundancy pay

1.1 Introduction: overview of the domestic payroll system

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

2.2.3 National Housing Trust (NHT)

5.1 Employer registration

8.2 Income tax non-compliance

2.2.9 Workers' Children Education CESS

4.3 Company cars

3.2 Leave of absence

1.4.2 Industrial Training Fund (ITF)

2.2.3 Employer housing contribution (INFONAVIT)

2.2.4 Gratuity fund

1.1 Permanent establishment

2.2.1 Employee provident fund (EPF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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6.1.3 Employer has no place of business in jurisdiction

Kenya

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