Amid the ongoing discussions over proposed tax increments in the Finance Bill 2023, another bill is seeking to give employers a 25 per cent tax incentive when they employ intersex persons.
The draft Intersex Persons Bill of 2023 proposed by the Kenya National Commission on Human Rights with the backing of the Kenya Law Reform Commission, is seeking the recognition, protection and safeguarding of intersex persons’ human rights in Kenya.
As per the 2019 census, Kenya has 1,524 intersex persons with Nairobi recording the highest population.
The county has 245 persons, Kiambu 135 and Nakuru 95.
To bridge the unemployment gap of intersex persons, it is proposing a major tax incentive that will see employers get tax deductions for engaging them either as regular employees, apprentices or learners.
“A public or private employer who engages an intersex person with the required skills or qualifications either as a regular employee, apprentice or learner, shall be entitled to apply for a deduction from their taxable income equivalent to twenty-five per cent of the total amount paid as salary and wages to such employee," the bill reads.
If enacted, employers will be eligible to claim additional deductions if they improve or modify their physical facilities or avail special services to provide reasonable accommodation for intersex employees.
“A private employer who improves or modifies their physical facilities or avails special services to provide reasonable accommodation for employees who are intersex, shall be entitled to apply for additional deductions from its net taxable income equivalent to fifty per cent of the direct costs of the improvements, modifications or special services,” the bill states.
To access these incentives, employers will have to prove to the ‘ministry responsible for labour and social protection, that the intersex person in respect of whom they claim the deduction is under their employment.’
The bill which closed its public participation process on May 30, will see convicted persons who intentionally harm, abuse or exploit intersex persons face a jail term of at least 5 years or fined up to Sh1 million.
Speaking on the bill during a public participation forum in Homabay, KNCHR CEO Dr Benard Mogesa said the bill will offer a legal framework that will protect intersex persons and fight for their inclusivity.
“This law will ensure that, in terms of affirmative action, there is a framework that will protect them and allow them to enjoy their rights just like any other Kenyan,” he said.
Mogesa said the bill will once and for all fight off the ongoing discrimination against the marginalised group.
“We want to ensure that this group is fully catered for without any discrimination within the framework of the law that we are proposing,” Mogesa said.