Max Legal Deduction (1/3 Rule) Calculator
Ensure payroll compliance under Employment Act s.19(3) by protecting at least one-third of gross salary.
Section 19(3) of the Employment Act — The One-Third Rule
Section 19(3) of Kenya's Employment Act protects employees from over-deduction: total deductions (loans, advances, statutory deductions, etc.) cannot reduce your net pay below one-third of your gross salary. In practice, this caps allowable monthly deductions at two-thirds (66.67%) of gross salary, guaranteeing you take home at least one-third (33.33%) in cash.
What is the maximum an employer can deduct from my salary?
Under section 19(3), total deductions cannot exceed two-thirds of your gross salary — your employer must leave you with at least one-third of gross pay as net take-home.
This calculator gives an estimate for guidance only and is not legal advice — confirm final figures with your HR team or a licensed employment law advisor.