NSSF Contribution Rates
New NSSF Rates to be Applied in Kenya - February 2026
| NSSF Contribution Rates (From February 2026 for salaries up to KES 108,000) |
|---|
| KSh 5,940 |
| Contribution Rate |
2025 NSSF Rates
| NSSF Contribution Rates (After 1st February 2025 for salaries up to KES 72,000) |
|---|
| KSh 4,320 |
| Contribution Rate |
After 1st Feb 2024 NSSF Rates
| NSSF Contribution Rates (After 1st February 2024 for salaries up to KES 36,000) |
|---|
| KSh 2,160 |
| Contribution Rate |
Before 1st Feb 2024 NSSF Rates
| NSSF Contribution Rates (before 1st February 2024) |
|---|
| KSh 1,080 |
| Contribution Rate |
Old NSSF Rates
| NSSF Contribution Rates (before 2014) |
|---|
| KSh 200 |
| Contribution Rate |
Background
The National Social Security Fund (NSSF) ACT No. 45 of 2013 has undergone several amendments, introducing increased contribution rates, expanded coverage, and a two-tier contribution system..
Implementation
With the legal confirmation of the Act’s validity, the government is implementing new NSSF contribution rates in a phased approach starting February 2026. Employees and employers will each contribute 6% of the employees Gross/Pensionable earnings, with the new upper limit capped at KES 6,480 for salaries at or above KES 108,000.
New NSSF Rates Effective February 2026
Kenyan employees and employers will see the following changes:
- Lower Limit (Tier 1): Total contribution of KES 1,080
- Upper Limit (Tier 2): Total contribution of KES 11,880
- Remittance Deadline: Contributions to be submitted by the 9th of each month.
Impact on Employees and Employers
These changes will increase national savings and pension funds but also reduce net pay and increase employer staffing costs.
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