SHIF Calculator Kenya 2026

Calculate the Social Health Insurance Fund (SHIF) deduction on your salary — 2.75% of gross pay with a KES 300 monthly minimum — and see how it fits with PAYE, NSSF, Housing Levy and your net pay.

Rates effective 01/02/2026

Your basic pay before any deductions.

Deducted from your pay; lowers your taxable pay (together with NSSF, by up to KES 30,000 a month).

Earns 15% insurance relief off PAYE (up to KES 5,000 a month). Not deducted from your pay here.

Results

Enter a gross monthly salary and press Calculate to see your deductions and net pay.

How SHIF is calculated

  1. Multiply gross monthly pay by 2.75%.
  2. If the result is below KES 300.00, the minimum of KES 300.00 applies — that is, for gross pay under about KES 10,909.09.
  3. There is no upper cap: SHIF keeps rising with pay.
  4. Your SHIF is then deducted from pay before PAYE is charged, so it reduces your tax.

SHIF rate (effective 01/02/2026)

ItemValue
Rate2.75% of gross monthly pay
MinimumKES 300 a month
MaximumNone
Paid byEmployee (deducted and remitted to SHA by the employer)

Worked examples

Gross monthly paySHIF
KES 8,000.00KES 300.00
KES 30,000.00KES 825.00
KES 50,000.00KES 1,375.00
KES 200,000.00KES 5,500.00

On KES 50,000.00, SHIF of KES 1,375.00 together with Housing Levy and NSSF brings taxable pay down to KES 44,875.00:

StepAmount
Gross payKES 50,000.00
SHIFKES 1,375.00
Housing LevyKES 750.00
NSSF (pension allowance)KES 3,000.00
Taxable payKES 44,875.00
PAYEKES 5,845.85
Net payKES 39,029.15

Frequently asked questions

Is there a maximum SHIF contribution?

No. Unlike the old NHIF bands, SHIF is a flat 2.75% of gross pay with no ceiling, so higher earners pay more.

Is SHIF tax-deductible?

Yes. Since the Tax Laws (Amendment) Act 2024, SHIF is deducted from pay before PAYE is worked out. It does not also earn insurance relief.

Does my employer pay SHIF too?

No. SHIF is an employee contribution; the employer deducts it from pay and remits it to the Social Health Authority (SHA).

Why is my SHIF KES 300 when 2.75% of my pay is less?

KES 300.00 is the monthly minimum, which applies to anyone earning under about KES 10,909.09 a month.

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