Every Kenyan employer with five or more employees has been paying the National Industrial Training Authority (NITA) levy since they hired their first employee. It is deducted monthly — KES 50 per employee — and remitted to NITA alongside other statutory deductions. It is automatic, invisible and, for the vast majority of Kenyan employers, completely wasted.
Wasted, because NITA's entire purpose is to provide a mechanism by which employers can be reimbursed for the cost of training their employees at NITA-accredited training institutions. The levy goes in. The reimbursements can come back. But most employers — particularly small and medium-sized businesses — never apply for reimbursement because they do not know how, do not know they are eligible, or do not know which training providers are NITA-accredited.
This guide changes that. Everything you need to know about NITA levy reimbursement — eligibility criteria, qualifying training, the application process, timelines and the practical steps to maximise your claims — is in this article.
— NITA Annual Report 2024
What is the NITA Levy?
The National Industrial Training Authority is a state corporation established under the Industrial Training Act (Cap 237) of Kenya. Its mandate is to regulate industrial training, approve training institutions and programmes, and administer the industrial training levy scheme.
The levy is paid by all employers with five or more employees, at a rate of KES 50 per employee per month. For an employer with 200 employees, this amounts to KES 10,000 per month or KES 120,000 per year — a significant training budget that most employers are funding without realising it.
Employers in the following sectors are subject to the levy: manufacturing, building and construction, trade and commerce, hospitality and tourism, financial services, healthcare, transportation, agriculture (for formal sector employers) and service industries generally. Government employers and civil servants are not typically covered under the levy scheme, though they have their own training financing mechanisms.
Who is Eligible for Reimbursement?
To be eligible for NITA levy reimbursement, an employer must:
- Be registered with NITA as a levy-paying employer
- Be up to date with levy payments — arrears disqualify you
- Have trained employees at a NITA-registered training institution or through a NITA-approved programme
- Submit a reimbursement application within the required timeframe after training completion
- Provide all required documentation
Importantly, the employee being trained must be in formal employment with the applying organisation — training of contractors or freelancers is not reimbursable. The employee should also be a Kenyan citizen or a legally working non-citizen in a role where Kenyan training is applicable.
What Training Qualifies for Reimbursement?
This is where most employers get confused — and where understanding the system correctly can significantly increase your reimbursement claims.
NITA-approved training institutions
Training must be conducted at or by a NITA-registered training institution. NITA maintains a register of approved institutions, which includes vocational training centres, technical institutes, colleges and — increasingly — corporate training providers and online learning platforms that have sought and obtained NITA accreditation.
The Centre of Corporate Studies (CCS) is NITA-accredited, meaning that all training delivered through CCS's platform qualifies for NITA levy reimbursement. This includes all 130+ online courses across leadership, management, HR, finance, procurement, project management, data analytics and ICT.
Eligible training categories
NITA recognises training in technical, managerial and professional disciplines. The categories of training most commonly approved for reimbursement include:
- Technical training: Engineering, manufacturing processes, quality management, health and safety
- Business and management training: Leadership, management, HR, finance, procurement, sales, marketing
- Professional development: Accounting, legal, medical, IT and digital skills
- Occupational health and safety: First aid, fire safety, workplace safety
- Supervisory and foreman training: Supervisory skills, team leadership
Online training and NITA reimbursement
Since 2022, NITA has explicitly confirmed that online training at NITA-accredited institutions qualifies for reimbursement. This is significant for Kenyan employers whose employees are geographically dispersed, who want to minimise disruption to operations, or who are seeking more cost-effective training delivery.
CCS's online platform is fully NITA-compliant. Employers who train their staff through CCS receive official certificates of participation, training completion records and documentation suitable for NITA reimbursement applications.
The Reimbursement Rates
NITA's reimbursement rates vary by training type and duration. The current rate schedule (2026) provides:
- Short courses (1–5 days): Up to 50% of course fees reimbursed, subject to NITA rate limits
- Medium courses (1–4 weeks): Up to 60% of course fees reimbursed
- Long courses (1–6 months): Up to 70% of course fees reimbursed
- Online/distance courses: Up to 50% reimbursement at NITA-approved institutions
Reimbursement is also subject to a per-trainee limit and a total annual claim limit per employer. These limits are periodically reviewed by NITA — check NITA's current schedule at www.nita.go.ke for the most current rates before planning your training budget.
The Application Process — Step by Step
Step 1: Register as a NITA levy-paying employer
If you have not already registered formally with NITA as a levy-paying employer, this is your first step. Registration is done online at the NITA portal (www.nita.go.ke) or in person at NITA's offices in Nairobi, Mombasa, Kisumu, Nakuru or Eldoret. You will need your KRA PIN, Certificate of Incorporation or Business Registration, and evidence of employee count and levy payment history.
Step 2: Verify levy payment status
Before applying for reimbursement, ensure your levy payments are up to date. NITA will reject applications from employers with outstanding levies. If you have arrears, settle them before applying — NITA has a payment plan mechanism for employers with large arrears.
Step 3: Identify NITA-accredited training
Confirm that the training you are seeking reimbursement for was delivered by a NITA-accredited institution. Ask the training provider for their NITA accreditation number and include it in your application. CCS can provide this information immediately to any employer requesting it.
Step 4: Collect required documents
A complete NITA reimbursement application requires:
- Completed NITA reimbursement application form
- Certified copies of employee certificates of completion
- Official invoice and receipts from the training provider
- Training provider's NITA accreditation certificate
- Evidence of levy payments (NITA levy payment receipts)
- Employee payslips confirming employment and levy contribution
- Employer's PIN certificate and current tax compliance certificate
Step 5: Submit the application
Applications can be submitted online through the NITA portal or physically at any NITA office. Online submission is strongly recommended — it is faster, creates a tracking record and reduces the risk of document loss.
Applications must typically be submitted within 12 months of training completion. Late applications are generally not accepted.
Step 6: Follow up
NITA's processing time varies — typically between 4 and 12 weeks from a complete application. Follow up at 4 weeks if you have not received acknowledgement, and at 8 weeks if you have not received a decision. Keep records of all communications.
Practical Tips for Maximising Your NITA Reimbursements
Create a training calendar at the start of each year
The most financially effective approach to NITA reimbursement is proactive planning. At the start of each financial year, map out all planned training by category, provider and estimated cost. Calculate the expected NITA reimbursement for each. This turns your NITA levy from an invisible cost into a planned training subsidy.
Batch train and batch claim
Employers with multiple employees needing similar training get better reimbursement outcomes when they train employees in cohorts rather than individually. A single application for 20 employees trained in the same programme is administratively simpler and less risky than 20 separate applications.
Use NITA-accredited online providers
Online training at NITA-accredited providers like CCS combines the cost efficiency of online delivery with full NITA reimbursement eligibility. A programme costing KES 12,500 per employee, with 50% NITA reimbursement, effectively costs KES 6,250 per employee — while delivering world-class online content with GLI-branded certificates.
Common Reasons Applications Are Rejected
Understanding why applications fail helps you avoid the same mistakes:
- Outstanding levy arrears: Always verify levy payment status before applying
- Training provider not NITA-accredited: Verify accreditation before committing to any training spend
- Incomplete documentation: Missing any required document triggers automatic rejection — compile the full set before submitting
- Late application: Submit within 12 months of training completion without exception
- Employee not on payroll: Ensure the employee was on the payroll throughout the training period
- Training claimed as reimbursable not on NITA's approved list: Confirm eligibility of the specific course before applying
Train Your Team at a NITA-Accredited Institution
CCS's 130+ online courses are all NITA-accredited and eligible for levy reimbursement. Bulk corporate pricing available — up to 30% discount for 31+ learners.