Kenya | NSSF Rates Increase Phase 4
The National Social Security Fund Act, 2013 (Act No. 45 of
2013), together with Article 43 of the Constitution of Kenya, mandates the
National Social Security Fund (NSSF) to provide social security to workers in
Kenya. The fourth phase of the implementation of the NSSF Act will take effect from February
2026.
From this date, the NSSF contribution limits for Year 4
(Phase 4) will be as follows:
|
Lower Limit (Tier1)
|
9,000.00
|
|
Total Contribution by Employee
|
540.00
|
|
Total Contribution by Employer
|
540.00
|
|
Total Tier 1 NSSF Contributions
|
1,080.00
|
|
Upper Limit (Tier2)
|
108,000.00
|
|
Contribution on Upper Limit (6% of upper Limit less Lower
Limit)
|
99,000.00
|
|
Total Contribution by Employee
|
5,940.00
|
|
Total Contribution by Employer
|
5,940.00
|
|
Total Tier 2 NSSF Contributions
|
11,880.00
|
|
Total NSSF Contributions
|
12,960.00
|
The NSSF contribution percentage remains unchanged at 6% for
both the employee and employer in Tier 1 and Tier 2.
Therefore, the maximum NSSF contributions from February 2026
will be:
Employee
contribution (Tier 1 & Tier 2): Ksh 6,480.00
Employer
contribution (Tier 1 & Tier 2): Ksh 6,480.00
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