Kenya NSSF Calculator (2026 rates)

From February 2026 (Phase 4 of the NSSF Act 2013), contribution is 6% of pensionable pay split into Tier I (up to KES 9,000) and Tier II (KES 9,001 - 108,000). The employer matches the employee share.

Updated July 2026

Calculator

Gross pensionable pay (KES)

Result

Employee KES 3,600.00 · Employer KES 3,600.00

Pensionable payKES 60,000.00

Tier I (6% of first 9,000)KES 540.00

Tier II (6% of 9,001 - 108,000)KES 3,060.00

Employee totalKES 3,600.00

Employer totalKES 3,600.00

Total NSSF (both)KES 7,200.00

Pensionable pay above KES 108,000 is not subject to NSSF. Maximum employee contribution is KES 6,480 per month.

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NSSF Act 2013 contributions (Phase 4, from February 2026)

NSSF contributions in Kenya are 6% of pensionable pay from the employee and 6% from the employer. From February 2026 the lower earnings limit is KES 9,000 and the upper earnings limit is KES 108,000, up from KES 8,000 and KES 72,000 under Phase 3.

Tier I (the first KES 9,000) is mandatory and goes to the public NSSF scheme. Tier II (KES 9,001 to 108,000) may be contracted out to a registered private scheme with Retirement Benefits Authority approval.

The maximum employee contribution is now KES 6,480 per month (up from KES 4,320), matched by the employer for a combined maximum of KES 12,960.

Sources and methodology

Rates verified July 2026 against the NSSF Act 2013 Third Schedule (Phase 4 implementation) and the NSSF employer notice for the February 2026 payroll onwards. Tier I is 6% of pensionable pay up to the KES 9,000 lower earnings limit; Tier II is 6% of pay between KES 9,001 and the KES 108,000 upper earnings limit.

This calculator shows the statutory minimum. Employers may contribute more under a private scheme, but not less.

Worked examples

Gross KES 60,000

Tier I = 6% × 9,000 = 540 · Tier II = 6% × 51,000 = 3,060
Employee total = KES 3,600 · Employer matches = KES 3,600

Gross KES 150,000 (above the ceiling)

Tier I = 540 · Tier II = 6% × 99,000 = 5,940
Employee total capped at KES 6,480 · Combined = KES 12,960

Frequently asked questions

What are the new NSSF rates from February 2026?

Tier I is 6% of the first KES 9,000. Tier II is 6% of pay from KES 9,001 to 108,000. The maximum employee contribution is KES 6,480, matched by the employer.

What is the NSSF ceiling?

KES 108,000 of pensionable pay from February 2026. Salaries above this are not subject to further NSSF.

Can Tier II go to a private scheme?

Yes, employers can register Tier II contributions with an approved private retirement benefits scheme.

When is NSSF due?

By the 9th of the month following the payroll month.

Is NSSF tax-deductible?

Yes. NSSF reduces PAYE-taxable pay.

Does Veira file NSSF?

Yes. Veira produces the by-name return for upload to the NSSF portal.