Table 4.13 all led to the acceptance of the null hypothesis that compensation is not a significant determinant of the performance of the SMEs in Kisumu Municipality. The study therefore established that compensation is NOT a significant determinant of the performance of the SMEs in Kisumu Municipality; and that the status of compensation has no significant influence on the performance of the SMEs. Even though the information of Table 4.12 suggested that the better the compensation in an SME, the lower the performance of the SME, these differences, as indicated in the Table 4.13 are too small and insignificant.