Over 18,000 devolved unit employees in 25 counties received less than one third of their basic salaries in the 2023-2024 financial year.

The excessive deductions were attributed to over commitment of salaries by the employees on various loans they had incurred and introduction of various levies by the National Government.

However section 19(3) of the employment Act 2007 requires that an employee’s salary should not be deducted beyond two third of the basic salary.

According to the 2023/2024 Auditor General’s report, a total of 18,180 county employees received a pay cut of more than two third of their total monthly payments.

Basic salaries

In Homa Bay, which recorded the highest number, a total of 3,971 staff received less than one third of their basic salaries between July 2023 and June 2024.

According to the report,847 staff were affected in July 2023, 625 in December 2023,831 in March 2024 and 847 in June 2024.

“An analysis of the payroll of permanent staff revealed that 831 Homa Bay County staff received less than one third of their basic salaries in July 2023,” reads the report.

“Other 625 (December 2023), 831 (March 2024), and 831 employees were affected in the month of June 2024,” reads the Auditor General Nancy Gathungu’s report.

Nandi County recorded 3,719 while Nakuru recorded 1,180 employees facing the excessive salary deductions. In Mombasa, 237 employees were affected during the year under review while 68 in Kilifi also experienced the same effect on their basic salaries.
According to the report, 331 Tana River staff faced the excessive pay cut which is a violation of one third rule of basic salary.

“Examination of the Integrated Payroll and Personnel Data base revealed that 331 employees of the County Government of Tana River had their salaries deducted in e excess of two third of their basic salaries in breach of section 19(3) of the employment Act 2007 which prohibits such excess deductions,” reads the AGs report.

Excessive deductions

Garissa recorded 166 cases, while Wajir, Meru and Tharaka Nithi counties had 158,1,707 and 50 employees facing the excessive deductions.

Embu County had 1,366 employees salaries being excessively being deducted while Kitui recorded 1,909 staff who were affected during the period under review.

“In addition to section C(13) of the Public Service Commission 2016, stipulates that Public Officers shall not over commit their salaries beyond two third of their basic salaries,” reads the report.

In Machakos, 20 employees faced the deductions. However according to the report, the management explained that it was due to the introduction of housing levies and new National Health Insurance Fund tax rates

Gathungu however noted that this was contrary to section C.1(3) of the human resource policies and procedures manual for the Public Service, 2016 which states that Public Officers shall not over commit two third of their basic salaries and head of human resource units should ensure compliance.

“This was contrary to section 19 (3) which stipulates that any deduction made by an employer from wages or salaries of an employee at any one time shall not exceed two third of such wages or salaries,” reads the report in part.

In Makueni, 187 staff were affected while other 214 employees from Nyeri also faced the axe.

“The excessive deductions resulted from management allowing the staff to incur loans and other liabilities whose repayment reductions put the officers at the risk of pecuniary embarrassment,” noted the Auditor General.

“Further it was noted that some staff members had total deductions in Makueni that were more than their gross pay thus having a negative net pay contrary to section 19(3) of the employment Act 2007 and section C.1(3) of the Public Service Commission, Human Resource Policy,” reads the report.

Other counties include Kirinyaga 249 members of staff, Murang’a (571),Kiambu (1,575), Turkana (830), Baringo (79), while in Narok 224 employees were affected.

In Nakuru, a total of 1,180 staff were affected and it was observed that 15 officers continuously had deductions in their salaries in excess of two third of their basic salaries for the entire financial period.

Kericho recorded 257, Bomet (236), Kakamega (1055), Bungoma (886), Busia (1032) while Siaya had 245 employees affected. In Kisumu, 449 members of staff faced the deductions. By June 2024, the net salaries for the affected officers totaling to Sh3,831,569 were less than one third of their respective basic pay. Migori had 463 members of staff facing the deductions, Nyamira,48, while 28 others from Kisii were also affected.

Furthermore it was noted 904 employees at Kisii Government earned a monthly pay of less than Sh14,025.00 which was the minimum monthly wages set in the regulations of wages general amendment order of May 2022 for employees in the County Government of Kisii.