Manoti v Kenya Revenue Authority; Law Society of Kenya & another (Interested Parties) (Employment and Labour Relations Cause E370 of 2021) [2025] KEELRC 2918 (KLR)
The bottom line
#Kenya's Employment Court ruled KRA must pay a former lawyer Kshs 1.44 million in unpaid allowances, confirming public-service circulars cover lawyers in state agencies.
What this practically means
#Executive summary
#Key legal issues
#Applicability of the 2010 and 2012 circulars to the KRA legal officer
The court held the circulars applied to public service legal officers, including the Claimant, and awarded the unpaid non-practising allowance
The court examined both circulars, noted the first was addressed to the Solicitor General, and relied on the ELRC decision in cause 547 of 2018 (J. Ongaya J) as upheld by the Court of Appeal in appeal E216 of 2020, which held the circulars covered all lawyers in the public service and that the successor board to the PSRRB was bound by its recommendations. Since the Respondent admitted the Claimant was its employee from 2nd April 2018 to 10th November 2020, the allowance ought to have been paid.
Entitlement to payment of the cumulative allowance
The court found that if the Claimant was entitled to non-practice allowance in the public service, the Respondent ought to have paid it during his tenure
The court noted the Claimant exited service on 10th November 2020 and filed his claim on 5th May 2021. It reasoned that had he been entitled to the allowance while working in the public service, it was within his rights to be paid and the Respondent failed to do so, justifying the award of the unpaid sum less statutory deductions, with costs and interest.
Legal principles established
#- The two public service circulars of 11th June 2010 and 9th October 2012 applied to lawyers working in the public service generally, per the Court of Appeal as adopted by this court
Court orders
#- 1.Award to the Claimant of the non-practising allowance not paid at Kshs. 1,440,000/- less statutory deductions
- 2.Respondents to pay costs of the suit
- 3.Interest at court rates with effect from the date of the judgment
- Jurisdiction invoked
- Employment and Labour Relations Court first-instance jurisdiction over the Memorandum of Claim dated 10th January 2018 (constitutional and statutory basis not expressly stated in the judgment)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Manoti v Kenya Revenue Authority; Law Society of Kenya & another (Interested Parties) (Employment and Labour Relations Cause E370 of 2021) [2025] KEELRC 2918 (KLR)", Case Analysis (2025). Not stated in the judgment (ELRC cause; Memorandum of Claim dated 10th January 2018). Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2025/2918/eng@2025-10-28
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.