Louise Kotze - Smile FM - Potential of work from home tax deductions during the pandemic

Kenya’s rising bad loans: A closer look

The Kenyan banking sector is currently facing a significant challenge due to a sharp increase in non-performing loans (NPLs). In simple terms, a loan becomes non-performing when a borrower fails to make scheduled loan payments, either of principal or interest, for 90 days or more. This trend is worrying because, according to the Central Bank of Kenya (CBK), by December 2024, these bad loans accounted for 16,4% of all loans issued by banks – the highest level recorded in the past decade. The agricultural sector has been hardest hit, with 20% of loans turning bad, followed closely by the real estate sector at 18%.

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?

On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods, Job Creation and Business and Industrial Prosperity in line with the Bottom-Up Economic Transformation Agenda (BETA)”.

Implications of processing the personal data of former employees for commercial purposes

Employers typically rely either on employee consent or the necessity for contractual performance (or both) as a basis for lawfully processing their employees’ personal data. However, certain legal questions arise where an employer continues to process an employee’s personal data after the termination of the employment contract. Is such post-employment processing of personal data permitted under the law? If so, can the post-employment processing be carried out for commercial purposes? What restrictions does the law provide in relation to such processing of personal data?

Changes to COIDA employer assessments effective 1 March 2025

On 4 April 2025, the Minister of Employment and Labour published a notice announcing key changes to the prescribed assessment amounts under Section 83(8) and Section 83(2)(b) of the Compensation for Occupational Injuries and Diseases Act 130 of 1993, as amended (“ COIDA ”).

Beyond the delay: Unpacking technical aspects of the 2025 Budget

Unfair discrimination in the workplace: Not everything that is bad, inexplicable or irrational will meet the criteria for unfair discrimination

The Employment Equity Act 55 of 1998 (EEA) prohibits unfair discrimination in the workplace.