NSSF Calculator Kenya 2026
Enter your gross salary to see your NSSF Tier I and Tier II contributions under the February 2026 limits — for you and your employer.
Tax rules last verified: 6 October 2026Sources: KRA / NSSF / SHA / applicable legislation
| Item | Monthly (KSh) | Yearly (KSh) |
|---|---|---|
| Tier I6% of the first KSh 9,000 | 540.00 | 6,480 |
| Tier II6% of pay between KSh 9,000 and KSh 108,000 | 2,460.00 | 29,520 |
| Employee total | 3,000.00 | 36,000 |
| Employer (matching) | 3,000.00 | 36,000 |
| Total to NSSF | 6,000.00 | 72,000 |
How NSSF is calculated
- Tier I: 6% of pay up to KSh 9,000 — at most KSh 540.
- Tier II: 6% of pay between KSh 9,000 and KSh 108,000 — at most KSh 5,940.
- The employer pays a matching amount on top of your salary.
NSSF at common salaries
| Gross salary | Tier I | Tier II | Employee | Employer |
|---|---|---|---|---|
| KSh 8,000 | KSh 480 | KSh 0 | KSh 480 | KSh 480 |
| KSh 20,000 | KSh 540 | KSh 660 | KSh 1,200 | KSh 1,200 |
| KSh 50,000 | KSh 540 | KSh 2,460 | KSh 3,000 | KSh 3,000 |
| KSh 108,000 | KSh 540 | KSh 5,940 | KSh 6,480 | KSh 6,480 |
| KSh 200,000 | KSh 540 | KSh 5,940 | KSh 6,480 | KSh 6,480 |
Frequently asked questions
What are the NSSF rates for 2026?
From 1 February 2026, employees pay 6% and employers pay 6%. Tier I covers the first KSh 9,000 of pay; Tier II covers pay between KSh 9,000 and KSh 108,000.
What is the maximum NSSF deduction?
KSh 6,480 a month from the employee (KSh 540 Tier I + KSh 5,940 Tier II), matched by the employer — KSh 12,960 in total. Anyone earning KSh 108,000 or more pays the maximum.
Is NSSF deducted before PAYE?
Yes. NSSF is a registered pension contribution, so it is deducted from gross pay before PAYE (together with any other pension, up to KSh 30,000 a month).
Can I opt out of NSSF Tier II?
Employers with a registered occupational scheme that meets the required standards may apply to contract out of Tier II. Tier I is mandatory for everyone in formal employment.
Why did my NSSF deduction go up in 2026?
The NSSF Act, 2013 phases in higher earnings limits each year. In February 2026 the upper limit rose to KSh 108,000, so anyone earning above the old limit now contributes more.
Related calculators
Related Kaziiko resources
- NSSF registration guideRegister as an employee or employer
- Payslip template (Kenya)Show NSSF Tier I and II correctly
- Kenya tax & payroll articlesKaziiko blog
- Free KRA & tax resourcesGuides and templates
Need help with NSSF?
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Find an NSSF expert →Sources & methodology
Calculation assumptions
- You are a resident individual paid monthly by one employer, with personal relief claimed by that employer.
- NSSF, SHIF and the Housing Levy are worked out on gross cash salary. Taxable non-cash benefits are added for PAYE only.
- Registered pension contributions (including NSSF) are deductible up to 30,000 shillings a month.
- Insurance relief is 15% of qualifying premiums, capped at 5,000 shillings a month.
- Other deductions (loans, SACCO, union dues) are taken after tax and do not change PAYE.
- Not covered: disability exemption, mortgage interest relief, secondary employment, non-resident or casual-worker rules.
- Rounding: each deduction is rounded to the nearest cent, as on a payslip. Results are shown to the nearest shilling.
Rule set: Kenya 2026 (from February 2026) · effective 1 February 2026 · last verified 6 October 2026.
This calculator provides an estimate for informational purposes and should not replace professional tax advice or official calculations.