Employee and Employer Shares
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Both the employee and the employer contribute equally at 6% of pensionable pay each, split into Tier I and Tier II and capped at the upper earnings limit. Under the NSSF Act No. 45 of 2013, this 6%-plus-6% structure funds retirement, invalidity, and survivors benefits.
Tier I covers pensionable pay up to the lower earnings limit, and Tier II covers pay between the lower and upper earnings limits. Through January 2026 the lower earnings limit is KSh 8,000 and the upper limit is KSh 72,000; from February 2026 they rise to KSh 9,000 and KSh 108,000. There are no contributions on earnings above the upper limit.
Through January 2026, Tier I is capped at KSh 480 per side and Tier II at KSh 3,840 per side, giving a maximum of KSh 4,320 per side per month. From February 2026, Tier I is capped at KSh 540 per side and Tier II at KSh 5,940 per side, giving a maximum of KSh 6,480 per side.
Employers must remit these contributions by the 9th of the following month through the NSSF portal or other approved channels to avoid penalties. Confirm the current limits on the NSSF or KRA iTax portal.
Income Thresholds
Contributions apply to pensionable earnings up to the upper earnings limit. Through January 2026 that limit is KSh 72,000 per month, and from February 2026 it rises to KSh 108,000. Earnings above the upper limit attract no further NSSF.
Pensionable earnings are based on the components set out in the NSSF Act. Use this figure to determine your Tier I and Tier II contributions, and always check your NSSF statement to verify the deductions.
| Item | Through January 2026 | From February 2026 |
|---|---|---|
| Lower Earnings Limit | KSh 8,000 | KSh 9,000 |
| Upper Earnings Limit | KSh 72,000 | KSh 108,000 |
| Tier I max per side | KSh 480 | KSh 540 |
| Tier II max per side | KSh 3,840 | KSh 5,940 |
| Maximum per side per month | KSh 4,320 | KSh 6,480 |
These figures are set under the phased implementation of the NSSF Act. The employer matches the employee contribution. Confirm the current figures on the NSSF or KRA iTax portal.
Employees
NSSF is mandatory for employees in formal employment. Employers deduct the employee share and remit it together with the matching employer share through the NSSF portal.
Pensionable pay is used to compute Tier I and Tier II. For a worker earning at or above the upper earnings limit, the employee contribution is KSh 4,320 per month through January 2026 and KSh 6,480 from February 2026.
Employees can also make voluntary contributions to build their retirement savings. Check your NSSF statement regularly for accuracy.
Employers
Every employer must deduct and remit NSSF by the 9th of the following month. This covers both the employer share and the employee share for Tier I and Tier II.
Employers register with NSSF when they take on staff. Use the NSSF portal to set up the account and to file remittances.
Keep records of all deductions and payments. Where an employee earns above the upper earnings limit, the contribution is capped at the limit, so confirm the current cap on the NSSF portal.
Employers remit through the NSSF portal or other approved channels. Late filings incur penalties, so confirm the current penalty position on the NSSF portal.
Self-Employed and Voluntary Members
Self-employed people can join NSSF voluntarily and pay both shares themselves, based on their declared pensionable earnings. This gives access to NSSF benefits such as the old age pension and invalidity pension.
Registration is available through the NSSF portal. Submit basic details such as your ID number and expected earnings to open your NSSF account.
Voluntary contributions help people in trades and the informal sector build retirement savings. Use the NSSF portal to make and track monthly payments.
Review your NSSF statement regularly through the portal for accurate tracking.
What is NSSF in Kenya?
The National Social Security Fund (NSSF) is Kenya's mandatory social security scheme, providing retirement, invalidity, and survivors benefits. It is governed by the NSSF Act No. 45 of 2013, under which workers build savings for retirement.
NSSF operates through Tier I, which covers pensionable pay up to the lower earnings limit, and Tier II, which covers pay between the lower and upper earnings limits. Both tiers are funded by equal 6% contributions from the employee and the employer.
The mandatory nature of the scheme has been the subject of litigation, and the phased contribution increases are being implemented under the 2013 Act. Confirm the latest position on the NSSF portal.
Unlike SHIF for health cover or the Retirement Benefits Authority for oversight, NSSF focuses on long-term income security. Use the NSSF portal for registration and statements.
Contribution Rates and Tiers
NSSF is contributed at 6% from the employee and 6% from the employer, split between Tier I and Tier II under the NSSF Act of 2013. The amounts are rising in phases as the lower and upper earnings limits increase.
Through January 2026, Tier I applies to pay up to KSh 8,000 and Tier II to pay between KSh 8,000 and KSh 72,000. From February 2026, Tier I applies to pay up to KSh 9,000 and Tier II to pay between KSh 9,000 and KSh 108,000.
Tier II per side is 6% of the difference between the upper and lower earnings limits. Use an NSSF contribution calculator to estimate your personal cost.
The table below shows the maximum contributions before and after February 2026. Review it to plan your retirement savings.
| Item | Through January 2026 | From February 2026 |
|---|---|---|
| Tier I max per side | KSh 480 | KSh 540 |
| Tier II max per side | KSh 3,840 | KSh 5,940 |
| Maximum per side per month | KSh 4,320 | KSh 6,480 |
| Combined employee and employer | KSh 8,640 | KSh 12,960 |
Phased Implementation
The NSSF Act of 2013 provides for the contribution limits to rise over several years. Each phase raises the lower and upper earnings limits, which increases the maximum Tier I and Tier II contributions.
The current phase caps contributions at KSh 4,320 per side through January 2026, rising to KSh 6,480 per side from February 2026. Employers should update payroll ahead of each phase.
For voluntary members, align your payments with the current limits. Check the NSSF portal for updates.
Understanding the Tiers and Calculations
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Tier I covers pay up to the lower earnings limit, and Tier II covers pay above it up to the upper limit. For pay at or above the upper earnings limit, the total per side is capped at KSh 4,320 through January 2026 and KSh 6,480 from February 2026.
Total contributions are the employee plus the employer share, which fund NSSF benefits such as the old age pension. Use payroll software for accuracy.
Employees in approved occupational schemes should confirm their status. Employers handle the deductions through the NSSF employer portal.
Who Must Contribute?
NSSF is mandatory for employees in formal employment and for their employers, and voluntary for self-employed people, under the NSSF Act of 2013. Employers must register their staff through the NSSF portal.
Coverage extends across formal and informal sectors, with voluntary membership available to those outside formal employment. Confirm the detailed coverage rules on the NSSF portal.
The main categories are as follows:
- Employees in formal employment: all salaried workers, with Tier I and Tier II up to the upper earnings limit.
- Employers: must deduct and remit, matching the employee contribution.
- Self-employed and informal sector: voluntary membership to build retirement savings.
- Migrant and expatriate workers: covered where employed in Kenya, subject to the Act.
Some categories may be exempt, so check your status on the NSSF portal. The phased contribution limits apply to all contributors.
How to Calculate Contributions
Use the formula: Tier I (6% of pay up to the lower earnings limit, per side) plus Tier II (6% of pay between the lower and upper limits, per side), capped at the upper earnings limit. The NSSF official calculator applies the current figures.
First, identify your pensionable pay. Tier I applies up to the lower earnings limit (KSh 8,000 through January 2026, KSh 9,000 from February 2026), and Tier II applies above that up to the upper limit.
For Tier I, both employee and employer contribute 6% of pay up to the lower limit, capped at KSh 480 per side through January 2026 and KSh 540 from February 2026.
For Tier II, both contribute 6% of pay between the lower and upper limits, capped at KSh 3,840 per side through January 2026 and KSh 5,940 from February 2026.
Step-by-Step Calculation Guide
Start with your pensionable pay. Identify how much falls in Tier I and how much in Tier II, then apply 6% to each portion, capping at the upper earnings limit.
- Identify pensionable pay.
- Apply Tier I: 6% of pay up to the lower earnings limit, per side.
- Apply Tier II: 6% of pay between the lower and upper limits, per side.
- Total employee deduction is Tier I plus Tier II, capped at the per-side maximum.
Employers remit the full amount monthly through the NSSF portal. Verify against your NSSF statement.
Worked Examples
The examples below use the figures in force through January 2026 (lower limit KSh 8,000, upper limit KSh 72,000). From February 2026 the limits rise, so recompute using KSh 9,000 and KSh 108,000.
| Monthly Pensionable Pay (KSh) | Tier I Employee (KSh) | Tier II Employee (KSh) | Total Employee (KSh) | Total Employer (KSh) | Grand Total (KSh) |
|---|---|---|---|---|---|
| 15,000 | 480 | 420 | 900 | 900 | 1,800 |
| 30,000 | 480 | 1,320 | 1,800 | 1,800 | 3,600 |
| 50,000 | 480 | 2,520 | 3,000 | 3,000 | 6,000 |
| 72,000 and above | 480 | 3,840 | 4,320 | 4,320 | 8,640 |
For KSh 15,000 of pay, Tier I is 6% of KSh 8,000 (KSh 480) and Tier II is 6% of KSh 7,000 (KSh 420). For pay at or above the upper limit, the employee share is capped at KSh 4,320 through January 2026.
Registration Process
You can register through the NSSF employer portal or the self-service portal for individuals, using your ID or passport and KRA PIN. This opens your access to NSSF contributions and benefits.
NSSF offers options for employers, employees, and self-employed individuals. Visit the official NSSF website to begin and select your category.
Upload your PIN certificate and ID or passport for verification. The system issues your NSSF number, and you receive a confirmation for your records.
- Visit the NSSF registration page and choose employer, employee, or self-employed.
- Prepare and upload your PIN certificate and valid ID or passport.
- Receive your NSSF number after submission.
- Download the confirmation for your account.
Confirm the current registration steps on the NSSF portal, since portal details can change.
Payment Methods and Deadlines
Remit by the 9th of the following month through the NSSF approved channels, including the employer portal and approved mobile and bank options. Confirm the current paybill and account details on the NSSF portal before paying.
Employers handle monthly remittances by the 9th, covering Tier I and Tier II. Keep records, such as payment receipts, for audits.
Choose a payment method that suits your business size. Small employers may prefer mobile options, while larger ones use bulk uploads through the portal.
Verify the payment reference and amount before sending to prevent errors, and confirm receipt on the NSSF portal.
Key Deadlines
- Monthly remittances: due by the 9th of the following month.
- Keep accurate records for any periodic returns and audits.
Mark your calendar for the 9th each month. Missing the deadline leads to penalties under the NSSF Act, so confirm the current penalty position on the NSSF portal.
Penalties for Non-Compliance
Late payment of NSSF attracts a penalty under the NSSF Act. The exact penalty and interest rate are set by the Act and can change, so confirm the current figures on the NSSF or KRA iTax portal rather than relying on a single quoted rate.
Penalties apply to both the employer and employee shares. Employers should prioritise timely monthly remittances to avoid arrears.
Unregistered employers and false returns can also attract penalties under the Act. Accurate records and statements help you verify your position.
Use the NSSF portal for checks and payments to stay compliant, and contact NSSF directly to confirm any amounts owing.
Avoiding Arrears
Set reminders for the 9th of each month, and reconcile your payroll against your NSSF statement. Prompt payment prevents penalties and interest from building up.
Employers handling both PAYE and NSSF should integrate reminders into their payroll systems. Regular reconciliation reduces the risk of arrears.
Confirm any outstanding balance directly with NSSF before settling, since penalty figures can change.
Benefits and Withdrawals
NSSF provides retirement, invalidity, and survivors benefits. The benefit amounts depend on your contribution history and the rules in force, so confirm the current eligibility and benefit formulas on the NSSF portal.
Tier I and Tier II contributions together build your benefit entitlement. Members should track their NSSF statement through the portal.
The table below outlines the main benefit types. Confirm the exact conditions and amounts with NSSF before relying on them.
| Benefit Type | Eligibility | Details |
|---|---|---|
| Retirement | On reaching the qualifying age | Based on accumulated contributions; confirm the formula with NSSF. |
| Survivors | On the death of a member | Paid to dependents, subject to NSSF conditions. |
| Invalidity | On certified disability | Subject to medical assessment and NSSF rules. |
Retirement Benefit
The retirement benefit is based on your accumulated Tier I and Tier II contributions. To qualify, you need a steady contribution record from both the employee and employer shares.
Check your projected entitlement on the NSSF portal. Register early and maintain compliance for smooth access.
Review your contribution history annually to confirm accuracy. Confirm the current benefit rules with NSSF.
Invalidity and Survivors Benefits
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The invalidity benefit is available where a member is certified as disabled, subject to medical assessment. This protects against loss of income.
Survivors benefits are paid to dependents on the death of a member, subject to NSSF conditions. Spouses or children claim through the NSSF portal.
Keep records of monthly remittances to avoid disputes, and contact NSSF for guidance on claims.
Withdrawal Rules and Procedures
Withdrawal of benefits is subject to the NSSF rules in force, including the qualifying age and contribution conditions. Apply through the NSSF self-service portal with your ID and supporting documents.
Processing takes time once your documents are complete. Confirm the current procedure and conditions on the NSSF portal.
For disputes, contact NSSF customer service and track your status through the portal.
Recent Changes
The NSSF Act of 2013 continues to be implemented in phases, raising the lower and upper earnings limits and the maximum contributions. The current phase caps contributions at KSh 4,320 per side through January 2026, rising to KSh 6,480 per side from February 2026 as the limits move to KSh 9,000 and KSh 108,000.
Employers must update payroll ahead of each phase so deductions match the new limits. Confirm the figures on the NSSF or KRA iTax portal.
Review your contributions using an NSSF calculator on the portal, and remit by the 9th of each month. Self-employed workers can join voluntarily through the portal.
Frequently Asked Questions
What is the NSSF contribution rate in Kenya?
NSSF is contributed at 6% from the employee and 6% from the employer of pensionable pay, split into Tier I and Tier II and capped at the upper earnings limit. Through January 2026 the maximum is KSh 4,320 per side per month, and from February 2026 it rises to KSh 6,480 per side. Confirm the current figures on the NSSF portal.
What are the NSSF earnings limits?
Through January 2026 the lower earnings limit is KSh 8,000 and the upper earnings limit is KSh 72,000. From February 2026 these rise to KSh 9,000 and KSh 108,000. There are no contributions on pensionable pay above the upper limit.
Who must contribute to NSSF?
NSSF is mandatory for employees in formal employment and their employers, and voluntary for self-employed people. Employers deduct the employee share and remit it with the matching employer share. Confirm the detailed rules on the NSSF portal.
How do employers remit NSSF contributions?
Employers deduct the employee share, add their matching contribution, and remit the total through the NSSF approved channels by the 9th of the following month. Confirm the current paybill and account details on the NSSF portal, and pay on time to avoid penalties.
What benefits does NSSF provide?
NSSF provides retirement, invalidity, and survivors benefits, based on your accumulated Tier I and Tier II contributions. The exact eligibility conditions and benefit amounts are set by NSSF, so confirm them on the NSSF portal.
How can self-employed people register for NSSF?
Self-employed people can register through the NSSF self-service portal using their ID and KRA PIN, then contribute voluntarily based on their declared pensionable earnings. Confirm the current registration steps and minimum contribution on the NSSF portal.