Clay&AssociatesAdvocates

Regulatory & Compliance

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Analysis and commentary on Kenyan law as it is practised: corporate, IP, regulatory, disputes and the industries we serve. Written by the advocates who do the work.

Nairobi towers and city park under an overcast skyCorporate & CommercialClass N Digital Nomad Permit: What It Means for the Foreign EmployerThe Class N permit lets a person work remotely from Kenya, but it answers an immigration question and…9 Oct 2026Nairobi city centre and office towers viewed from above on a clear dayCorporate & CommercialRelocating to Kenya as a U.S. Remote Worker: Kenyan Tax, U.S. Tax and the Missing TreatyA U.S. employee who moves to Kenya for a year or more faces two tax systems, and there…9 Oct 2026Hands typing on a laptop keyboard at a wooden desk by a windowCorporate & CommercialDoes a Foreign Employer Have to Register for Payroll in Kenya? PAYE, NSSF, SHIF and Housing LevyWhen a foreign employer pays a remote worker in Kenya from abroad, the question is whether it must…9 Oct 2026Nairobi skyline at dusk seen from a hillCorporate & CommercialPermanent Establishment Risk When a Foreign Company’s Employee Works Remotely From KenyaA U.S. company that lets one employee work from Nairobi has not set up a Kenyan business, but…9 Oct 2026Hands using a calculator at a desk, illustrating income tax on family trusts in KenyaRegulatory & ComplianceIncome Tax on Trusts in Kenya: What the Finance Act 2026 Changed for Trustees and BeneficiariesIncome tax on trusts in Kenya changed on 1 July 2026. The Finance Act, 2026 repealed section 11…8 Oct 2026African professionals in a boardroom discussing anti-bribery procedures in Kenya for a foreign-owned subsidiaryRegulatory & ComplianceAnti-Bribery Procedures in Kenya: A Guide for Subsidiaries of Foreign GroupsA Kenyan company owned by a foreign group often assumes that the group's global anti-corruption policy covers it.…30 Sep 2026African manager on the phone taking notes at a desk while reviewing a staff code of conductRegulatory & ComplianceConflicts of Interest in Kenya: Gifts, Side Payments and Your Staff CodeA procurement manager accepts a "token of appreciation" from a supplier. An HR lead quietly consults for a…30 Sep 2026African woman employee reviewing documents at a desk during an internal workplace investigationRegulatory & ComplianceInvestigating Employee Fraud in Kenya: A Defensible Process for EmployersWhen a Kenyan company suspects that an employee has taken kickbacks, falsified invoices or helped an outsider defraud…30 Sep 2026VAT rule on outsourced staff: three African professional women in a team meeting at an office tableCorporate & CommercialVAT on Outsourced Staff in Kenya: What Section 13(5A) Changes for Staffing and BPO ProvidersFor years, the question for a Kenyan staffing or outsourcing company was whether VAT applied to everything it…28 Sep 2026 Talk to usNeed advice on Regulatory & Compliance?Speak to an advocate about your Regulatory & Compliance matter.Get in touch