10 unused leave days on a KSh 45,000 basic salary are worth KSh 15,000 before tax.
How annual leave accrues
Every employee earns 21 working days of paid annual leave for each completed 12 months of service. Rather than waiting for the full year, most employers track this monthly, accruing 1.75 days for every completed month, since 21 divided by 12 is 1.75.
If your employment ends before you've taken all your accrued leave, those unused days must be paid out at your normal daily rate. This is distinct from overtime pay, which compensates for hours worked beyond your normal schedule, not time off you were entitled to but didn't take.
Rates used in this calculator
Employment Act entitlements
Severance (redundancy)
15 days’ pay per completed year
Service pay
15 days’ pay per completed year (non-NSSF members)
Annual leave
21 working days (1.75 days a month)
Overtime
1.5× on weekdays, 2× on rest days and public holidays
Maximum deductions from pay
Two-thirds of wages
NITA levy (employer)
KSh 50 per employee a month
Frequently asked questions
How much annual leave am I entitled to in Kenya?
Every employee is entitled to a minimum of 21 working days of paid annual leave for each completed 12 months of service, under Section 28 of the Employment Act.
How does leave accrue during the year?
Leave accrues at 1.75 working days for each completed month of service, which is simply 21 days divided by 12 months. This lets employers and employees track a running leave balance rather than waiting for the full year to complete.
Can I be paid out for unused leave when I leave a job?
Yes. If your employment ends before you've used all your accrued leave, the employer must pay you for the unused days, calculated at your normal daily rate.
Does leave pay use basic salary or gross salary?
Annual leave is generally paid at your normal full rate of pay, though whether that includes regular allowances or is limited to basic salary can depend on your specific employer's policy or contract.