NITA training reimbursement in Kenya: the actual rules, step by step
Photo: PexelsNITA reimburses levy-paying employers for approved staff training under its Guidelines for Training and Reimbursement (NITA/IBTA/G/03, issued 1 February 2019). You must get NITA's approval before training starts, use a NITA-registered provider approved for that course, and lodge your claim within 60 days of completion. Rates for private providers are set per participant each year.
This guide walks through the rules as NITA's own documents state them, and flags where the documents are silent.
Who pays the NITA levy
The employer pays. The Industrial Training Levy is charged under the Industrial Training Act (Cap. 237) and the Industrial Training (Training Levy) Order. NITA's Levy Inspectorate page states the levy is "currently Kshs. 50 per employee per month", and that it is "Not a deduction from payroll". So you must not take it out of employees' pay.
NITA's page also says that "All employers operating in Kenya need to register as Levy payers". Registration uses NITA's form 1 with copies of your registration certificate and KRA PIN.
Two points to check before you rely on the payment details:
- Collection route. NITA's page describes payment by bank deposit to NITA. Legal commentary on the Industrial Training (Amendment) Act, 2022 reports that collection moved to the Kenya Revenue Authority. Confirm the current route with NITA or KRA before you pay.
- Who must register. NITA's page says all employers. Some secondary sources describe a headcount threshold. We could not confirm a threshold in an official source, so check with NITA if you have a small team.
The levy matters for training because only employees on whom levy is remitted can benefit from the fund, and the employer must be up to date with monthly contributions.
The rules at a glance
| Rule | What NITA's 2019 guideline says | Clause |
|---|---|---|
| Employer eligibility | Registered levy contributor, up to date with monthly levy | 2(a), 2(c) |
| Prior approval | Form NITA/IBTA/F/07, received at least 7 days before local training and 14 days before regional or overseas training | 3.1.1(a), (b) |
| NITA's response | Decision communicated within 7 days of receiving the application | 3.1.1(f) |
| Training provider | Registered or renewed by NITA, and approved for the specific course | 3.1.3(b), (c) |
| In-house numbers | 8 to 25 participants per session; the Director General may exempt | 3.1.2(b) |
| Team-building and sensitisation | No limit on participants | 3.1.2(c) |
| Claim deadline | Within 60 days of completing training | 4.1(d) |
| Claim form | NITA/F&ACC/F/02 with a cover letter from the authorised officer | 4.1(b) |
| Private provider rates | Per participant, set annually by the Authority and approved by the Board | 4.1(h)(ii) |
Step by step: how to claim NITA reimbursement
Step 1: Confirm you are eligible
Check that your organisation is registered as a levy contributor and that every month's levy is paid. List only nominees on whom you remit levy. The guideline also allows East African Community citizens working in Kenya to be trained under the fund.
Step 2: Choose a NITA-registered provider for that course
The guideline is direct: "An employer may only train with a Training Provider who is registered and/or renewed by the National Industrial Training Authority." Registration alone is not enough. Approval is only granted "where the training provider is approved to offer the training applied for as detailed in the trainers' database". Ask the provider for evidence that the specific course is approved, and check NITA's published list of registered trainers.
For statutory safety training, such as occupational safety and health committees, fire marshals and first aid teams, the trainer must also be approved by the Directorate of Occupational Safety and Health Services (DOSHS).
Step 3: Apply for approval before training starts
Submit form NITA/IBTA/F/07 to the Director General. It must arrive at least 7 days before a local course, or 14 days before a regional or overseas course. Attach the training content, the timetable, admission letters where they apply, and a copy of each nominee's ID or passport. The training must be relevant to the nominee's current or future duties.
If dates, nominees or other details change after approval, tell NITA before the course starts.
Step 4: Read the approval letter
If NITA approves, it issues a letter naming the course, provider, dates, nominees, the nature of approval and the requirements for reimbursement. Keep it with your claim file.
Step 5: Check participant numbers for in-house courses
An in-house course, where all nominees come from your organisation, needs between 8 and 25 participants per session. The Director General may grant exemptions on need. In-house team-building and sensitisation courses have no participant limit.
Step 6: Run the training and keep evidence
Collect signed attendance registers and completion certificates or transcripts. Pay the provider and keep the original receipts. The guideline says receipts should bear the provider's letterhead, a serial number, a narration of the payment, a signature and an official stamp.
Step 7: Lodge the claim within 60 days
Submit form NITA/F&ACC/F/02 with a cover letter from your authorised officer, the original receipts and the attendance and completion evidence. Claims lodged after 60 days may still be processed if the Director General accepts a written explanation of the delay. Do not plan on that.
Step 8: Know when payment is expected
The guideline gives a planning timetable. For example, training in January to March should be claimed by 30 April, with approximate payment by 31 May. Payment is by cheque or bank transfer, and bank charges are deducted from your levy entitlement.
How much NITA reimburses
The guideline sets two tracks.
- Public institutions, including NITA centres, the Kenya School of Government, TVET institutions, national polytechnics, public universities and ESAMI: full tuition and examination fees, full-board accommodation in the institution, and travel at the cost of a normal return fare.
- NITA-approved private providers, for both open-house and in-house courses: "Reimbursement rates per participant to be set on annual basis by the Authority and approved by the Board."
The guideline publishes no percentage. Ask NITA for the current per-participant rate for your course before you budget.
What NITA will not reimburse
Clause 4.1.1 lists activities that do not qualify: degree courses, breakfast meetings, luncheons, dinners, study tours, conferences and conventions that do not lead to CPD points, discussions, trade fairs, exhibitions, bridging courses, overseas courses of less than two weeks, and training run by the employer's own resource persons.
Does NITA reimburse online or e-learning courses?
NITA's 2019 Guidelines for Training and Reimbursement do not address online or e-learning courses. The only references to "online" in the document concern industrial attachment applications.
Some third-party guides state that online training qualifies at 50 to 70 percent. They cite no NITA document, and we did not find one on NITA's website. NITA does run its own e-learning portal, but that is not a reimbursement rule.
Our reading, which is not NITA's: rules written for classroom delivery, such as signed attendance registers and the 8 to 25 participant range, fit self-paced online courses poorly. Before you rely on reimbursement for any online course, confirm in writing with NITA that the specific course and delivery mode will be approved.
Nanto Academy is not currently NITA-registered, so employers should not budget for reimbursement on Nanto courses.
Sources
- NITA, Guidelines for Training and Reimbursement (NITA/IBTA/G/03, Version 02, issued 1 February 2019): https://nita.go.ke/component/edocman/guidelines-for-training-and-reimbursement.html
- NITA, claim forms: https://www.nita.go.ke/media-centre/downloads/claim-forms.html
- NITA, Levy Inspectorate: https://www.nita.go.ke/our-services/levy-inspectorate.html
- Industrial Training Act (Cap. 237), Kenya Law: https://new.kenyalaw.org/akn/ke/act/1959/48/eng
- Industrial Training (Training Levy) Order (Legal Notice No. 113 of 2007), Kenya Law: https://new.kenyalaw.org/akn/ke/act/ln/2007/113/eng
This guide explains the rules in general terms. It is not legal or tax advice for a specific case.
Common questions
Who pays the NITA levy in Kenya?
The employer. NITA's own levy page states the levy is KES 50 per employee per month and is not a deduction from payroll. The employer registers as a levy payer and remits it for each employee. Only employees on whom levy is remitted can benefit from NITA-funded training, so keep remittances up to date.
How many days before training must I apply to NITA?
At least seven days before local training, and fourteen days before regional or overseas training, under NITA's Guidelines for Training and Reimbursement (2019). Use form NITA/IBTA/F/07 and attach the course content, timetable, admission letters where relevant, and a copy of each nominee's ID or passport. Training without prior approval is not reimbursed.
What is the deadline for a NITA reimbursement claim?
Sixty days from the date the training ends. Claims use form NITA/F&ACC/F/02 with a cover letter from your authorised officer, original receipts, signed attendance registers and certificates. A late claim may still be considered if the Director General accepts a written explanation, but you should not plan on that.
Does NITA reimburse online or e-learning courses?
NITA's 2019 Guidelines for Training and Reimbursement do not address online or e-learning courses. Some third-party websites say online training qualifies at 50 to 70 percent, but they cite no NITA document, and we found none on NITA's website. Ask NITA in writing before you rely on reimbursement for any online course.
How much does NITA reimburse per participant?
It depends on the provider. For approved public institutions such as NITA centres, KSG and TVET institutions, the guideline allows full tuition and examination fees. For NITA-approved private providers, it says reimbursement rates per participant are set annually by the Authority and approved by the Board. The guideline publishes no percentage.