What is NSSF (National Social Security Fund)?
NSSF is the Kenyan statutory pension contribution. The NSSF Act 2013 sets contributions at 6% from employee and 6% from employer on pensionable pay. From February 2026 (Phase 4) the lower earnings limit is KES 9,000 and the ceiling is KES 108,000, so the maximum employee share is KES 6,480 per month.
A real Kenyan example
Gross 60,000 → Tier I 540 + Tier II 3,060 = KES 3,600 employee + KES 3,600 employer = KES 7,200/month total.
Formula
Tier I 6% × min(9,000, gross) + Tier II 6% × (min(108k, gross) − 9,000) (employee), employer matches
Why it matters
NSSF builds the employee’s pension. Late payment carries penalties.
How Veira helps
Veira computes Tier I + II and produces the by-name return for upload.
FAQs
Tier II to private scheme?
Yes, employers can register Tier II with an approved private scheme.
Ceiling?
KES 108,000 of pensionable pay from February 2026 (was 72,000 under Phase 3).
Deadline?
9th of the following month.
Tax-deductible?
Yes, reduces PAYE-taxable pay.
Does Veira file?
Yes.