What Is Global Mobility in the Kenya Context?
Global mobility refers to the structured movement of employees across international borders in connection with their employment. For companies with operations in Kenya, this means planning and managing the immigration, tax, payroll and legal status of foreign employees sent to work in Kenya (inbound mobility) as well as Kenyan employees sent to work abroad (outbound mobility).
Kenya’s immigration framework requires that all foreign nationals working in Kenya — whether on secondment, in a local hire arrangement, or under a service agreement — hold appropriate immigration authority before commencing work. The specific permit class required depends on the nature of the assignment, the employing entity and the period of the assignment.
Inbound Assignments to Kenya: Permit Planning
For short-term assignments of up to three months, a special pass may be appropriate. For longer assignments, a Class D work permit (tied to the Kenya employer) is the standard route. Where the assignee is an investor or director of the Kenya entity, a Class G permit may be more appropriate.
Permit planning should begin as early as possible — ideally three to four months before the planned start date. Applications that are submitted late create gaps in work authority that can disrupt assignment commencement and place the employer at legal risk.
Coordinating Family Immigration
Assignees who bring their families to Kenya require dependant passes for their spouse and children. Dependant pass applications can run in parallel with the main work permit application and should be planned at the same time. Schools and accommodation arrangements should be factored into the immigration timeline.
Tax and Payroll Considerations
A foreign national working in Kenya will generally be subject to Kenya income tax on Kenya-sourced income once they spend more than 183 days in a tax year in Kenya. The employer is responsible for withholding and remitting PAYE (Pay As You Earn). Tax equalisation policies and social security arrangements vary depending on the assignee’s home country and whether a double tax treaty between Kenya and that country applies.
End-of-Assignment Exit Planning
At the end of an assignment, the employer must notify the immigration authority of the foreign national’s departure and ensure that the permit is properly closed. Departure tax clearance certificates may be required in certain circumstances. WKA Advocates supports multinational employers with Kenya inbound mobility, from permit applications through to end-of-assignment exit procedures.