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October to December is when the rubber meets the road for most businesses in Kenya. Targets are looming, suppliers are knocking, and staff are already asking about December bonuses. For SMEs, this season is less about fireworks and more about making sure the business doesn’t trip over loose ends before the year ends.
Payroll and Staff Matters
December is bonus time. Contracts are ending. Leave days are being counted like exam marks. If you don’t keep tabs, small HR issues can explode into disputes right when you’re trying to close shop for the holidays. Get contracts checked, leave balances clarified, and dues sorted early. Your staff stay motivated, and you get to enjoy your nyama choma without worrying about demand letters in January.
Taxes Don’t Go on Holiday
KRA doesn’t care that you’re tired from a long year. VAT, PAYE, and withholding tax still need reconciling. Q4 is the best time to spot gaps so you don’t pay through the nose in penalties later. For companies, it’s also smart to confirm licenses and permits are up to date. Handle this now, and you won’t be caught in June scrambling with everyone else when the portal starts acting up.
Contracts and Cash Flow
December is when suppliers want their money and clients start going “silent mode.” If your contracts aren’t clear, you could end up with cash stuck in limbo. Review key agreements, send reminders, and, where needed, issue demand letters before everyone disappears to shagz. Money in the bank is better than promises in January.
Audit and Investor Readiness
Investors, donors, and auditors all love Q4. They want reports, board minutes, and neat records. If your paperwork looks like a puzzle, you’ll look unprepared. Strong governance shows seriousness and makes next year’s fundraising or investor talks a lot smoother. Basically, it saves you from the embarrassment of explaining why your board hasn’t met since April.
Final Thoughts
Q4 is your business “clean-up season.” Fix payroll issues, reconcile taxes, tighten contracts, and polish governance before the clock hits December 31. Do it now, and you’ll walk into January with confidence instead of carrying baggage from 2025.
At Valarie N. Waswa & Co. Advocates, we help SMEs wrap up the year without legal and compliance headaches — so you can focus on the real celebration when the year finally closes.
About the Author
Valarie Waswa is a lawyer by profession, an Advocate of the High Court of Kenya and East Africa by extension, and the Founding Partner of Valarie Waswa & Co. Advocates
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For more information, contact us on WhatsApp Business at +254 707 059 485 or email us at info@valariewaswa.com