According to the 2023–2024 Budget Implementation Review Report, Nyeri County leads in the share of revenue spent on wages, using 55% of its income for salaries. It is followed by Machakos (54.5%), Baringo (53.3%), and Tharaka (53%).
Taita Taveta and Elgeyo Marakwet each spend 51%, while Nairobi allocates 50.8%. Homa Bay (50%) and Lamu (48%) close the top nine list.
The figures highlight concerns over high wage bills in devolved units, which could limit funds available for development projects and service delivery.