Glossary term
KRA PIN
A KRA PIN is a personal identification number issued by the Kenya Revenue Authority for tax purposes. Employers and workers need one to file returns and to have PAYE credited correctly.
Every Kenyan taxpayer has a KRA PIN — a short number that links income, deductions and returns to one person. On a construction payroll it is the thread that connects a fundi's wages to their tax record.
Updated October 17, 2026 · Glossary
What a KRA PIN is used for
The Kenya Revenue Authority issues a PIN to every taxpayer. It is used to file returns, to register as an employer and to have payments such as PAYE credited to the correct account. Without it, a return cannot be filed and a worker's tax record stays blank.
Why site payroll needs PINs
When an employer deducts PAYE, the amount is credited against the worker's PIN. Collecting PINs for site staff can feel like admin, but it is what keeps each fundi's tax record straight and avoids a dispute when they file their own return.
Keeping PIN records safely
PINs are personal data, so store them securely and use them only for statutory filings. FundiPay keeps each worker's details, including their PIN, in the payroll record so returns are complete and the right tax is credited.
Frequently asked questions
Does a casual fundi need a KRA PIN?
A worker whose pay crosses the tax threshold should have a PIN so PAYE is credited to them. Many contractors help new workers register so the payroll and returns stay complete.
Can I run payroll without worker PINs?
You can deduct PAYE without them, but the deduction cannot be properly credited to the worker and the return is weaker. Collecting PINs is the cleaner, safer option.
Where does a KRA PIN appear on payroll?
It sits on the worker's payroll record and feeds the monthly PAYE return. FundiPay stores it alongside the worker's M-Pesa number and trade so returns are filed complete.
Keep reading
Guides
Payroll Statutory Calendar
The monthly construction payroll calendar in Kenya: PAYE, NSSF, SHIF and housing levy returns due by the 9th, what to prepare and the cost of lateness.
Guides
PAYE for Construction Workers
How PAYE works for Kenyan construction crews — tax bands, personal relief, casual daily wages, and the mistakes that trip up site payrolls.
Glossary
PAYE (Pay As You Earn)
Pay As You Earn — the income tax an employer deducts from a worker's wages and remits to the Kenya Revenue Authority each month.