Renol Consulting Insightshttps://renolconsulting.com/insights/ Tax, payroll, SACCO, mining and research insights for African organisations.en Ten signs your SACCO needs a governance diagnostichttps://renolconsulting.com/insights/sacco-governance-diagnostic-warning-signs/https://renolconsulting.com/insights/sacco-governance-diagnostic-warning-signs/ Mon, 09 Nov 2026 06:00:00 +0000SACCOs & Co-operativesTen warning signs that a deposit-taking SACCO's governance needs an independent check, each tied to a duty in the Sacco Societies Act and SASRA's regulations: capital, liquidity, loan quality, insider lending and audit. Credit policy essentials for deposit-taking SACCOs: classification and provisioninghttps://renolconsulting.com/insights/sacco-credit-policy-loan-classification-provisioning/https://renolconsulting.com/insights/sacco-credit-policy-loan-classification-provisioning/ Mon, 09 Nov 2026 06:00:00 +0000SACCOs & Co-operativesWhat a deposit-taking SACCO's written credit policy must contain under SASRA's regulations, how loans are classified by days in arrears, and the 1%–100% provisioning rates, with a worked portfolio example. Kenya payroll in 2026: PAYE, NSSF, SHIF and Housing Levy with worked exampleshttps://renolconsulting.com/insights/kenya-payroll-2026-worked-examples/https://renolconsulting.com/insights/kenya-payroll-2026-worked-examples/ Mon, 09 Nov 2026 06:00:00 +0000PayrollHow Kenyan employers calculate net pay in 2026, step by step: NSSF Year 4 limits, SHIF and the Housing Levy before tax, then PAYE bands and relief, with three salary examples. What Kenya's Finance Act 2026 changes for SMEs, with deadlineshttps://renolconsulting.com/insights/kenya-finance-act-2026-sme-changes-deadlines/https://renolconsulting.com/insights/kenya-finance-act-2026-sme-changes-deadlines/ Mon, 09 Nov 2026 06:00:00 +0000Tax UpdatesThe Finance Act 2026 changes for Kenyan SMEs, with dates: the tax amnesty deadline of 31 December 2026, new eTIMS penalties, pre-populated returns, and individual returns due by 30 April from 2027. Ghana's 2026 VAT reform: VAT, NHIL and GETFund on your invoiceshttps://renolconsulting.com/insights/ghana-vat-reform-2026-invoices/https://renolconsulting.com/insights/ghana-vat-reform-2026-invoices/ Mon, 09 Nov 2026 06:00:00 +0000Mining & AfricaGhana's VAT Act 2025 (Act 1151) took effect on 1 January 2026: the COVID levy is gone, NHIL and GETFund are charged on the same base as VAT and can be claimed as input tax, and the goods threshold is now GHS 750,000. eTIMS for small businesses: invoices, expenses and KRA's 2026 return checkshttps://renolconsulting.com/insights/etims-small-business-guide-2026/https://renolconsulting.com/insights/etims-small-business-guide-2026/ Mon, 09 Nov 2026 06:00:00 +0000Tax UpdatesSince January 2026 KRA checks the expenses in your income tax return against eTIMS invoices issued with your PIN. Which expenses are excluded, which eTIMS option suits a small business, and what to do monthly. SHA, SHIF and the Housing Levy: what employers deduct in 2026https://renolconsulting.com/insights/shif-housing-levy-2026/https://renolconsulting.com/insights/shif-housing-levy-2026/ Fri, 06 Nov 2026 06:00:00 +0000PayrollSHIF replaced NHIF in October 2024. Since 27 December 2024 both SHIF and the Housing Levy reduce taxable pay. Here is what that means for every payslip. eTIMS: why expenses without an e-invoice can cost you taxhttps://renolconsulting.com/insights/etims-expenses/https://renolconsulting.com/insights/etims-expenses/ Thu, 01 Oct 2026 06:00:00 +0000Tax UpdatesSince the Finance Act 2023, KRA can disallow business expenses not supported by an eTIMS invoice. A quarterly supplier check closes most of the gap. NSSF Tier II rises to KES 108,000: the cost per employeehttps://renolconsulting.com/insights/nssf-tier-2026/https://renolconsulting.com/insights/nssf-tier-2026/ Sun, 01 Feb 2026 06:00:00 +0000PayrollFrom February 2026 the upper earnings limit rose to KES 108,000. Employees earning above it pay KES 6,480 a month, matched by the employer.