Concerning the Housing Fund Levy in Kenya, the top three things one would need to know are as follow:

1. Purpose of the Levy: 

The main objective of the Housing Fund Levy was to finance the Affordable Housing Scheme, one of the pillars of the Big Four Agenda. The idea was to collect funds that would be used to construct affordable houses for Kenyan citizens, especially those in the low and middle-income brackets. Beneficiaries of the program would then be able to purchase these homes at subsidized costs.

2. Contribution Rates and Remittance: 

The proposed contribution rate was 1.5% of the employee's gross salary, to be matched by the employer, and remitted to the National Housing Development Fund. It was mandatory for both formal and informal sector workers earning up to a gross monthly income of KSh 100,000, beyond which the contribution was capped. Employers would be responsible for the deduction and remittance of these contributions to the NHDF.

3. Legal Challenges and Implementation Status:

The implementation of the Housing Fund Levy has been contentious, facing numerous legal hurdles and pushback from employers, employees, and trade unions. There have been court cases challenging the constitutionality and imposition of the levy. As a result, its implementation status has been uncertain, with the courts previously offering temporary orders halting the deduction of the levy from employees' salaries.

Given the various legal challenges and changes that may have occurred, it is advisable for employers and employees to seek up-to-date information from the Ministry of Housing or consult with a legal expert to understand the current position and requirements related to the Housing Levy. The situation may have evolved, and it's crucial to be informed about the most recent legal and regulatory developments.

If you need specific legal advice or guidance on the current legal status of the Housing Levy, I would recommend consulting with a legal professional or firm specializing in employment or tax law. They would be able to provide tailored advice considering the latest legal decisions and government directives.