Industrial Training Act

5B. Training levies

Edition: 2024-04-26 · In force

5B. Training levies

(1)(1) The Commissioner-General of the body responsible for the assessment and collection of revenue shall be responsible for collecting training levies from employers.

(2)For purposes of this Act, the Commissioner-General shall have all the powers conferred on the Commissioner-General by the Kenya Revenue Authority Act (Cap. 469) and Income Tax Act (Cap. 470).

(3)An employer shall pay the training levy to the Commissioner-General at the time when an employee's salary is payable and shall be remitted to the Commissioner-General not later than the ninth day of the month following the month in which the levy becomes due.

(4)The training levy collected under this section shall be paid into the Training Levy Fund.

(5)A training levy shall not be deducted from the emoluments of an employee.

(6)Subject to the provisions of this Act, the Income Tax Act (Cap. 470) and the Kenya Revenue Authority Act (Cap. 469) shall apply in this Act including in respect of—

(a)the payment and recovery of the levies and penalties;

(b)assessment of levy payable;

(c)filing of returns;

(d)the furnishing of information and production of documents; and

(e)keeping of records.

[Act No. 3 of 1971, s. 6, Act No. 11 of 1975, s. 7, Act No. 6 of 1976, Sch., Act No. 5 of 2007, s. 15, Act No. 34 of 2011, s. 9, Act No. 1 of 2020, s. 3, Act No. 1 of 2021, s. 3, Act No. 13 of 2022, s. 3., Act No. 3 of 2024, Sch.]

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Source: Kenya Law