Tax & pay
SHIF in Kenya: how much you pay, employed or self-employed
SHIF replaced NHIF. Here's what you pay in 2026 (2.75%, minimum KES 300), how self-employed contributions are assessed, and how SHIF affects your tax.
Salaried workers pay 2.75% of gross pay to the Social Health Insurance Fund (SHIF), with a minimum of KES 300 a month and no upper cap. Self-employed people pay 2.75% of household income as assessed by a means test.
SHIF at common salaries
| Gross / month | SHIF / month | Old NHIF (for comparison) |
|---|---|---|
| KES 10,000 | KES 300 | KES 500 |
| KES 30,000 | KES 825 | KES 950 |
| KES 50,000 | KES 1,375 | KES 1,200 |
| KES 100,000 | KES 2,750 | KES 1,700 |
| KES 200,000 | KES 5,500 | KES 1,700 |
| KES 500,000 | KES 13,750 | KES 1,700 |
NHIF was capped at KES 1,700. SHIF has no cap, so higher earners pay more.
Self-employed and informal workers
If you don't earn a salary, the Social Health Authority sets your contribution using a means test. It looks at things like housing, access to basic services and household size, then estimates income. You pay 2.75% of that, at least KES 300 a month, usually as a yearly amount.
Does SHIF reduce PAYE?
Yes. Since 27 December 2024, SHIF contributions are deducted from your pay before PAYE is calculated. On a KES 100,000 salary, SHIF of KES 2,750 lowers PAYE by about KES 825.
Expats and SHIF
Foreign nationals living in Kenya for more than 12 months must register and contribute like citizens. Shorter-term visitors are expected to hold travel or private health insurance instead. See our guide to moving to Kenya.
What SHIF covers
SHIF is one of three funds run by the Social Health Authority. The Primary Healthcare Fund covers services at level 2 and 3 facilities, SHIF covers higher-level and specialised care, and the Emergency, Chronic and Critical Illness Fund covers costly conditions. Your contributions give your household access to the benefits package at contracted facilities.
Registering your family
Register on the SHA portal or with your ID, then add your spouse and children as dependants. One contribution covers the household. Check that your employer is remitting by looking at your SHA statement.
SHIF and your take-home pay
| Gross / month | SHIF | PAYE saved because SHIF is deductible | Net cost of SHIF |
|---|---|---|---|
| KES 30,000 | KES 825 | KES 206 | KES 619 |
| KES 60,000 | KES 1,650 | KES 495 | KES 1,155 |
| KES 100,000 | KES 2,750 | KES 825 | KES 1,925 |
| KES 200,000 | KES 5,500 | KES 1,650 | KES 3,850 |
Approximate, using your marginal tax rate.
Missed payments
For non-salaried members, contributions need to be up to date to access services, and arrears may need to be cleared first. If you're between jobs, keep paying the minimum so your family stays covered.
Frequently asked questions
How much is SHIF per month?
2.75% of gross salary, with a minimum of KES 300 and no maximum.
Is SHIF the same as NHIF?
SHIF replaced NHIF in October 2024 and is run by the Social Health Authority. Unlike NHIF, it is a percentage of pay with no cap.
Is SHIF tax-deductible?
Yes, SHIF is deducted before PAYE is calculated, since December 2024.
How do self-employed people pay SHIF?
Through a means test that estimates household income. Contributions are 2.75% of that, at least KES 300 a month.
Sources
- Social Health Authority — SHIF contributions
- EY — Kenya employers to begin SHIF contributions
- Bowmans — Tax Laws (Amendment) Act 2024 highlights
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.