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…of the statutory deductions are amenable to deduction by the court in considering the multiplicand.…

…From the decisions cited above, only statutory deductions ought to have been made. The statutory deductions were WCPS contribution KShs 609.45; PAYE Kshs 6,974/=; NHIF KShs 320/= making a total of KShs 7,903.45. 26.…

…On the multiplicand, it is argued that the payslip for the deceased showed his gross salary to be Kshs. 33,700.00, which figure the trial court applied without taking into account mandatory statutory deductions.…

…Sections of the 2 courts stick to the net pay, while others are for gross pay less statutory deductions. There is no unanimity on whether loans, from banks and Saccos, and other deductions are to be factored.…

…That the learned trial Magistrate erred in law and in fact by not appreciating what a statutory deduction is thereby arriving at a wrong decision.…

…The statutory deductions as contained in the payslip are; PA.Y.E at Kshs 23,947; NHIF at Kshs 320 and NSSF at Kshs 3748 which totals to Kshs 28,015.…

…Kiarie Shoe Stores Ltd (2015) where it was held that only statutory deductions such as PAYE, NHIF and NSSF ought to be considered in determining the net salary when calculating loss of dependency using the multiplicand method…

…That is to say, the multiplicand should be a deceased person’s gross income less statutory deductions…” Similarly, in Hellen Waruguru Waweru (suing as the legal representative of Peter Waweru Mwenja (Deceased) vs.…

…That is followed by no less than 13 deductions ranging from statutory deductions to loan deductions leaving a balance of Sh. 16,036.…

…The rest do not amount to statutory deductions as the learned Judge erroneously held.…

…Kiarie Shoe Stores Ltd (2015) where it was held that only statutory deductions such as PAYE, NHIF and NSSF ought to be considered in determining the net salary when calculating loss of dependency using the multiplicand method…

…That is to say, the multiplicand should be a deceased person’s gross income less statutory deductions…” Similarly, in Hellen Waruguru Waweru (suing as the legal representative of Peter Waweru Mwenja (Deceased) vs.…

…the statutory deductions.…

…deduction was not a statutory deduction and therefore added it to the nett pay in determining the multiplicand of Kshs. 31,013/-.…

…THAT the learned Trial Magistrate erred in law and fact in computing the multiplicand when she failed to use the basic salary of Kshs.25,578/=less the statutory deductions. c.)…

…THAT the learned Trial Magistrate erred in law and fact in failing to take into account the mandatory statutory deductions particularly the Widows and Children Pension Scheme (WCPS) contribution, PAYE and NHIF in computing…

…The said letter expressly indicated that the pay was subject to statutory deductions in respect of PAYE, NSSF and NHIF. What then is the right multiplicand?…

…deductions.…

…According to the pay slip exhibited he had a large number of deductions amounting to shs.8306.15 apart from statutory deductions.…

…Out of gross 19,410/= the statutory deductions have to be made before coming to his net income of shs.17,447/= (19410 – 1963).…

…A proper sum was Ksh. 20,632.90/=, being the gross pay net of one-off items and statutory deductions.…

…That is followed by no less than 13 deductions ranging from statutory deductions to loan deductions leaving a balance of Sh. 16,036.…

…Kiarie Shoe Stores Limited [2015) eKLR held that the multiplicand should be arrived at by deducting statutory deductions from the gross pay.…

…That is followed by no less than 13 deductions ranging from statutory deductions to loan deductions leaving a balance of Sh. 16,036.…

…This Court is of the considered view that the Learned magistrate ought to have factored in the statutory deductions only from the gross pay specifically PAYE, NHIF and the Pension in this case but not the deductions to Faulu…

…This Courts therefore find that the gross of Kshs.86,000/= ought to be considered minus the statutory deductions only.…

…and the submissions by respective parties the Trial Magistrate assessed damages as follows: - Pain and suffering Kshs. 100,000/= - Loss of expectation of life Kshs. 150,000/= - Loss of dependency Kshs. 6, 513,048/= less statutory…

…deductions and loans owed by the deceased.…

…The trial court subtracted the statutory deductions of PAYE and NHIF and remained with a figure of kshs 61,545/= which it used as the multiplicand.…

…As can be seen from the payslip, the net figure is inclusive of statutory deductions, loan deductions and savings.…

…The Court of Appeal mandates that the multiplicand must be computed using the net earnings (gross earnings minus statutory deductions like PAYE, NSSF, and NHIF), rather than the raw gross salary • The Multiplier (Years of…

…Secondly, and decisively, there is no evidence whatsoever on the record from which the statutory deductions applicable to the deceased could be quantified. No pay slip was produced.…

…That is not correct because the learned trial magistrate properly found the gross salary of the deceased to have been KShs 33,780/= and subtracted from the same statutory deductions of KShs 5,403/= and found a net sum of…

…I have looked at the pay slip and I see that the statutory deductions were PAYE KShs 930/=, pension KShs 3,373/=, NSSF KShs 200/= and NHIF KShs 900/=.…

…The Appellant submitted that the trial court erred by adopting net salary rather than gross salary for multiplicand and by deducting PAYE and other deductions beyond statutory taxes.…

…However, statutory and other deductions whose beneficial owner is the deceased and his estate, are not to be discounted when assessing dependency.…

…Stella Asuga & Erick Omwenga [2021] eKLR the Court of Appeal addressed the issue of statutory deductions from the gross salary and held: - “I note from the record that the trial court allowed other deductions over and above…

…However, statutory and other deductions whose beneficial owner is the deceased and his estate, are not to be discounted when assessing dependency.…