NSSF contributions 2026
Rates from February 2026 (year 4 of the NSSF Act, 2013)
You pay 6% of your pay up to KSh 108,000, so at most KSh 6,480 a month. Your employer pays the same amount again.
Tier I and Tier II
- Tier I: 6% of the first KSh 9,000 of pay, at most KSh 540.
- Tier II: 6% of pay between KSh 9,000 and 108,000, at most KSh 5,940. Employers can send Tier II to an approved private pension scheme instead of NSSF.
NSSF by salary
| Monthly pay (KSh) | Tier I | Tier II | You pay | Employer pays | Total saved |
|---|---|---|---|---|---|
| 8,000 | 480 | 0 | 480 | 480 | 960 |
| 9,000 | 540 | 0 | 540 | 540 | 1,080 |
| 15,000 | 540 | 360 | 900 | 900 | 1,800 |
| 20,000 | 540 | 660 | 1,200 | 1,200 | 2,400 |
| 30,000 | 540 | 1,260 | 1,800 | 1,800 | 3,600 |
| 50,000 | 540 | 2,460 | 3,000 | 3,000 | 6,000 |
| 72,000 | 540 | 3,780 | 4,320 | 4,320 | 8,640 |
| 80,000 | 540 | 4,260 | 4,800 | 4,800 | 9,600 |
| 100,000 | 540 | 5,460 | 6,000 | 6,000 | 12,000 |
| 108,000 | 540 | 5,940 | 6,480 | 6,480 | 12,960 |
| 150,000 | 540 | 5,940 | 6,480 | 6,480 | 12,960 |
| 300,000 | 540 | 5,940 | 6,480 | 6,480 | 12,960 |
Does NSSF reduce my tax?
Yes. NSSF is taken off your pay before PAYE is worked out, so it lowers your tax. It counts towards the KSh 30,000 a month limit for tax-deductible pension contributions.
Is it my money?
Yes. Unlike the Housing Levy, NSSF is savings in your name, paid out at retirement and in cases such as invalidity or emigration. See the full picture in SHIF, NSSF and the Housing Levy explained, or your whole payslip in the salary calculator.
For education only. Check nssf.or.ke for the latest rates and your statement.