This Equation is the reverse of the Net pay. It works out a Kenyan employee's gross pay by adding Pay as You Earn ( PAYE), National Security and Savings Fund (NSSF) and National Hospital Insurance Fund (NHIF) to the monthly net pay. Gross pay is the monthly payment that includes:
(i)Wages, salary, leave pay, sick pay, payment in lieu of leave, directors' fees and other fees, overtime, commission, bonus, gratuity or pension whether payable monthly or at longer or shorter intervals.
(ii) Cash allowances, e.g. house or rent allowance, telephone allowance, round sum allowance etc.
(iii) The amount of any private expenditure of the employee paid by the employer otherwise than as a loan, e.g. house rent, grocery bills, electricity, water, telephone bills, school fees,
(iv) Non-cash benefits when the aggregate value exceeds Kshs.3000 per month.
(v) The value of housing, where provided by the employer