NSSF Contribution Calculator 2026 (Tier I & II)
How much NSSF do the employee and employer pay?
Monthly gross cash pay: basic, allowances, overtime and bonus. Leave out non-cash benefits.
Use the year of the month the pay relates to, including for back pay.
Tax saving
Treats the pay as a basic salary on 2026 rates, with SHIF and housing levy deducted too.
NSSF contribution
per month · Feb 2026 onwards (Year 4)| Tier | Employee | Employer | Combined |
|---|---|---|---|
| Tier Ifirst 9,000 | 540.00 | 540.00 | 1,080.00 |
| Tier II9,000 to 108,000 | 2,460.00 | 2,460.00 | 4,920.00 |
| Total | 3,000.00 | 3,000.00 | 6,000.00 |
| Year | Employee | Combined |
|---|---|---|
| Feb 2026 onwards (Year 4) | 3,000.00 | 6,000.00 |
| Feb 2025 – Jan 2026 (Year 3) | 3,000.00 | 6,000.00 |
| Feb 2024 – Jan 2025 (Year 2) | 2,160.00 | 4,320.00 |
Contracted-out employers may send Tier II to a registered pension scheme instead; the amounts are the same. For casual workers paid by the day, see the casual wages calculator.
How it's worked out
- Pick the NSSF year the pay belongs to. Each year from February has its own limits.
- Tier I is 6% of pay up to the lower earnings limit.
- Tier II is 6% of pay between the lower and upper earnings limits. Pay below the lower limit has no Tier II.
- The employee pays Tier I plus Tier II, and the employer pays the same amount on top.
- Pay above the upper limit adds nothing more.
NSSF limits by year
| Period | Lower limit (KES) | Upper limit (KES) | Maximum per side (KES) |
|---|---|---|---|
| February 2026 onwards (Year 4) | 9,000 | 108,000 | 6,480 |
| February 2025 to January 2026 (Year 3) | 8,000 | 72,000 | 4,320 |
| February 2024 to January 2025 (Year 2) | 7,000 | 36,000 | 2,160 |
Questions people ask
What are the NSSF rates in 2026?
6% from the employee and 6% from the employer. From February 2026, Tier I covers pay up to KES 9,000 and Tier II covers pay from KES 9,000 to KES 108,000.
What is the maximum NSSF contribution?
KES 6,480 a month from each side, KES 12,960 combined, for pay of KES 108,000 or more. Tier I is KES 540 and Tier II is KES 5,940.
Is NSSF tax-deductible?
Yes. The employee's NSSF comes off pay before PAYE. It counts toward the pension deduction limit, which is the lower of KES 30,000 a month or 30% of pensionable pay.
Which NSSF rates apply to back pay?
Use the NSSF year of the month the pay relates to. Pay for December 2025 uses the Year 3 limits (KES 8,000 and 72,000) even if it is paid in 2026. Pick the year in the calculator.
Sources
Rates last checked 13 Sep 2026. Estimates only, not tax or legal advice.