Tax & pay
NSSF contributions 2026: Tier I, Tier II and the KES 6,480 maximum
How NSSF is calculated from February 2026: lower and upper earnings limits, Tier I and Tier II, the new KES 6,480 maximum and what you get back.
From 1 February 2026, NSSF is 6% of your pay up to KES 108,000, from you and the same from your employer. The most an employee pays is KES 6,480 a month: KES 540 in Tier I and KES 5,940 in Tier II.
How the two tiers work
The NSSF Act 2013 is being phased in over five years. Year 4 started in February 2026.
| Part of your pay | What's charged | Maximum employee contribution |
|---|---|---|
| Tier I: first KES 9,000 (lower earnings limit) | 6% | KES 540 |
| Tier II: KES 9,001 to KES 108,000 (upper earnings limit) | 6% | KES 5,940 |
| Total | KES 6,480 |
Your employer pays the same amount again, so the combined maximum is KES 12,960 a month.
NSSF at different salaries
| Gross / month | Your NSSF | Employer NSSF |
|---|---|---|
| KES 9,000 | KES 540 | KES 540 |
| KES 20,000 | KES 1,200 | KES 1,200 |
| KES 30,000 | KES 1,800 | KES 1,800 |
| KES 50,000 | KES 3,000 | KES 3,000 |
| KES 80,000 | KES 4,800 | KES 4,800 |
| KES 108,000 | KES 6,480 | KES 6,480 |
| KES 150,000 | KES 6,480 | KES 6,480 |
Does NSSF lower my tax?
Yes. NSSF is a pension contribution, so it comes off your pay before PAYE is worked out. It counts towards the KES 30,000 a month pension relief limit, which leaves room for private pension savings on top. Our pension tax relief guide shows how much.
What you get back
NSSF savings are paid out at retirement age, or earlier in specific cases such as permanent disability or emigration. Benefits taken at retirement are tax-free since the December 2024 changes. You can check your statement on the NSSF self-service portal or app.
How NSSF changed year by year
The NSSF Act 2013 replaced the old flat KES 200 contribution with 6% of pay, phased in so workers and employers could adjust. Each February the lower and upper earnings limits rise. In 2026, the lower limit is KES 9,000 and the upper limit KES 108,000. Anyone earning above KES 108,000 now pays the maximum of KES 6,480.
Tier II and contracted-out schemes
Some employers with an approved occupational pension scheme can "contract out" of Tier II. Your Tier II contribution then goes to that scheme instead of NSSF. It's still deducted from your pay and still counts towards pension relief. Your payslip or HR department can tell you which applies to you.
Self-employed? You can still join
Self-employed people and informal sector workers can register with NSSF and contribute voluntarily, including through the Haba Haba savings product on mobile money. It's one of the few ways to build a retirement income if you don't have an employer pension.
How to check your contributions
- Register on the NSSF self-service portal or app with your ID and NSSF number.
- Download your statement and compare it with your payslips.
- If your employer deducted NSSF but didn't remit it, report it to NSSF. Employers can be penalised for late or missing remittances.
Frequently asked questions
What is the maximum NSSF deduction in 2026?
KES 6,480 a month for employees, from February 2026. Employers pay the same again.
What are the NSSF Tier I and Tier II limits?
Tier I covers pay up to KES 9,000 (max KES 540). Tier II covers pay from KES 9,001 to KES 108,000 (max KES 5,940).
Is NSSF deducted before tax?
Yes. NSSF reduces your taxable pay, so you pay slightly less PAYE.
Will NSSF go up again?
The NSSF Act has one more phase-in step, due in February 2027, when the limits are expected to rise again. METRIKA will update the calculator when the new limits are confirmed.
Sources
- Grant Thornton Kenya — NSSF Year 4 rates from 1 February 2026
- NSSF — National Social Security Fund
- PwC Tax Summaries — Kenya: other taxes (NSSF, SHIF, Housing Levy)
Links are for reference only. METRIKA is independent and not affiliated with or endorsed by these organisations.
Last reviewed 1 Oct 2026. METRIKA gives estimates and general information, not financial, tax, legal or immigration advice.