The retirement benefits levy is imposed under Section 16 of the Act and is payable as per the rates prescribed under Regulations forms and fees:
| Size of Scheme Fund as indicated in latest Audited Accounts Kenya Shillings) | Annual Levy Rate – Percentage of Fund |
|---|---|
| Upto 500 million | 0.2% |
| More than 500 million but not exceeding 1,000 million | 0.15% |
| More than 1,000 million but not exceeding 5,000 | 0.1% |
| More than 5,000 million | 0.05% |