Calculate NSSF Tier I & II, compare old vs new Act rates, see your combined SHIF and AHL statutory burden, and project your retirement savings.
As a voluntary contributor there is no employer match — you pay the full contribution yourself. You still qualify for retirement, invalidity, survivor's, and funeral grant benefits after the minimum contribution period.
The National Social Security Fund (NSSF) is Kenya's primary social security scheme, providing retirement pensions, invalidity benefits, and survivors' benefits. The NSSF Act 2013 introduced a two-tier contribution system — replacing the old flat rate of KSh 200/month — designed to build more meaningful retirement savings over a working lifetime.
Under the Year 4 regime effective from February 1, 2026, contributions are 6% of pensionable pay matched by the employer, subject to a Lower Earnings Limit (LEL) of KSh 9,000 and an Upper Earnings Limit (UEL) of KSh 108,000. Tier I covers pensionable pay up to the LEL; Tier II covers the band between the LEL and UEL. The maximum employee contribution is KSh 6,480/month, with the employer matching equally for a combined KSh 12,960/month.
Kenya's statutory deduction landscape changed significantly between 2023 and 2026. The Affordable Housing Levy (AHL), introduced in June 2023, adds 1.5% of gross salary from both employee and employer. In October 2024, NHIF was replaced by the Social Health Insurance Fund (SHIF) at 2.75% of gross salary (minimum KSh 300/month), paid by the employee. Together, NSSF, SHIF, and AHL form the core statutory deductions seen on many Kenyan payslips.
NSSF contributions qualify for pension tax relief under the Income Tax Act. The KRA allows a combined deduction of up to KSh 20,000/month for all registered retirement contributions (NSSF + approved occupational schemes), reducing taxable income before PAYE is calculated.
From February 1, 2026 under Year 4 of the NSSF Act rollout, the maximum employee contribution is KSh 6,480/month (6% of the UEL of KSh 108,000). The employer matches this for a combined KSh 12,960/month. Under old rates it's a flat KSh 200 each (KSh 400 total).
Old rates: flat KSh 200/month per party regardless of salary. Under Year 4 of the Act 2013 rollout, the contribution is 6% of pensionable pay split into Tier I (up to KSh 9,000) and Tier II (KSh 9,001–108,000). For a KSh 100,000 salary, this is KSh 6,000/month vs. KSh 200 — a much larger retirement contribution.
NHIF was replaced by the Social Health Insurance Fund (SHIF) in October 2024. Unlike NHIF's fixed monthly bands, SHIF is 2.75% of gross salary with a minimum of KSh 300/month, paid by the employee.
The AHL was introduced in June 2023 at 1.5% of gross salary, paid by both employee and employer. For KSh 100,000 gross, this is KSh 1,500 from each party per month. The levy funds the Affordable Housing Programme.
Yes. NSSF has a voluntary contributor program open to all Kenyans including gig workers, domestic workers, and the self-employed. Minimum contribution is KSh 200/month, paid via M-Pesa Paybill 1000655. Voluntary contributors access the same retirement, invalidity, survivor's, and funeral grant benefits as formal employees.
Age Benefit (monthly pension at 60, reduced at 55 for early retirement), Invalidity Benefit (disability pension), Survivor's Benefit (paid to dependants on your death), Funeral Grant (KSh 2,500 lump sum), Withdrawal Benefit (if you leave formal employment), and Emigration Benefit (full withdrawal on permanent emigration).
Yes. Early withdrawal (with reduced benefits) is available from age 50. You can also access funds on permanent emigration, permanent total disability, or as a withdrawal benefit on leaving formal employment. Normal retirement age for full benefits is 60.
Yes. NSSF contributions qualify for pension tax relief up to a combined maximum of KSh 20,000/month. This covers all registered pension/provident contributions, not just NSSF. The deduction reduces gross income before PAYE is calculated.