NSSF Contribution Calculator Kenya 2026
Work out your NSSF deduction under the NSSF Act 2013 — split into Tier I and Tier II and capped at KES 6,480 a month — together with your PAYE, SHIF, Housing Levy and net pay.
Rates effective 01/02/2026
Results
How NSSF contributions are calculated
Employees contribute 6% of their monthly pensionable pay in two tiers. Your employer pays the same amount again on top.
- Tier I: 6% of pay up to the lower earnings limit of KES 9,000.
- Tier II: 6% of pay between KES 9,000 and the upper earnings limit of KES 108,000.
- Pay above KES 108,000 attracts no further NSSF, so the employee share never exceeds KES 6,480 a month.
NSSF tiers (rates effective 01/02/2026)
| Tier | Pensionable pay | Employee rate | Maximum a month |
|---|---|---|---|
| Tier I | Up to KES 9,000 | 6% | KES 540 |
| Tier II | KES 9,001 – KES 108,000 | 6% | KES 5,940 |
| Total | Capped at KES 108,000 | KES 6,480 |
NSSF also lowers your PAYE: it counts towards the pension allowance (with any pension contribution, up to the lower of 30% of basic pay and KES 30,000 a month) that is taken off your pay before tax.
Worked examples
Gross pay KES 8,000.00
| Step | Amount |
|---|---|
| Tier I | KES 480.00 |
| Tier II | KES 0.00 |
| Employee NSSF | KES 480.00 |
| Employer NSSF (matching) | KES 480.00 |
Gross pay KES 50,000.00
| Step | Amount |
|---|---|
| Tier I | KES 540.00 |
| Tier II | KES 2,460.00 |
| Employee NSSF | KES 3,000.00 |
| Employer NSSF (matching) | KES 3,000.00 |
Gross pay KES 120,000.00
| Step | Amount |
|---|---|
| Tier I | KES 540.00 |
| Tier II | KES 5,940.00 |
| Employee NSSF | KES 6,480.00 |
| Employer NSSF (matching) | KES 6,480.00 |
Frequently asked questions
What is the maximum NSSF deduction in 2026?
KES 6,480.00 a month for the employee — KES 540.00 Tier I plus KES 5,940.00 Tier II — reached at a gross pay of KES 108,000.00. Your employer pays the same again.
What changed in February 2026?
The fourth phase of the NSSF Act 2013 raised the lower earnings limit to KES 9,000 and the upper earnings limit to KES 108,000, so contributions went up for anyone earning above the old limits.
Is NSSF deducted before or after PAYE?
Before. NSSF is taken off your pay first and, as a pension contribution, reduces the pay that PAYE is charged on.
I earn less than the lower earnings limit. Do I still pay NSSF?
Yes — 6% of what you earn, all of it Tier I. On KES 8,000.00 that is KES 480.00.
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