The National Social Security Fund contribution limits are raised in stages under the NSSF Act of 2013, and the latest step took effect with the February 2026 payroll. If you are an employee, your payslip changes. If you are an employer, so does your cost.

What changed

The contribution rate stays at 6% for the employee and 6% for the employer. What rises are the earnings limits that the rate applies to:

Before February 2026 From February 2026
Lower earnings limit KES 8,000 KES 9,000
Upper earnings limit KES 72,000 KES 108,000

This is the fourth year of the phase-in that began in February 2023, when the limits were KES 6,000 and KES 18,000.

The new maximums

  • Tier I is 6% of pay up to the lower limit: KES 540 each for the employee and the employer.
  • Tier II is 6% of pay between the two limits, up to KES 5,940 each.
  • The maximum is therefore KES 6,480 from the employee and KES 6,480 from the employer, a combined KES 12,960 a month for anyone earning KES 108,000 or more.

Pay above KES 108,000 does not attract more NSSF.

What it means for employees

Someone earning KES 120,000 saw NSSF rise from KES 4,320 (6% of KES 72,000) to KES 6,480. The extra KES 2,160 is deducted before PAYE, so the take-home pay falls by less than that, because the tax falls too. At the 30% band, PAYE drops by about KES 648, so the net cost is roughly KES 1,512. Check your own figures in the NSSF calculator and the PAYE calculator. Lower earners are affected less: an employee on KES 30,000 pays 6% of KES 30,000 both before and after.

What it means for employers

The employer's share rises by the same amount, so the cost of each employee earning over KES 72,000 goes up. Update your budget; the staff cost and headcount budget planner adds the employer's contributions for every position. Update payroll too: the monthly payroll workbook takes the limits from its Rates sheet, so change them there once.

What to do now

  1. Check the February payslip. Employers who forgot the change will have underpaid; the shortfall must be paid, with penalties if late.
  2. Update the limits in your payroll system or spreadsheet.
  3. Remit by the 9th of the following month, as NSSF requires.
  4. Tell staff why the deduction rose.

Our guide to NSSF contributions explained explains the tiers in more detail, and how PAYE is calculated shows where NSSF sits in the sum. The statutory remittance tracker lists every payroll deduction with its due date.

What next

The NSSF Act sets the schedule and the limits, so check NSSF notices for any further change. The order of the deductions is in the Affordable Housing Levy explained and SHIF contributions explained.

Questions people ask

Do I pay more if I earn less than KES 9,000? No. Below the lower limit the contribution is 6% of what you earn.

Does my employer pay the same as me? Yes, the employer pays a matching 6% on pay up to the limit, in addition to your salary.

What if my employer does not remit? Check your NSSF statement and raise it in writing; see what to do when your employer does not remit your PAYE for the same approach.

Will the limits rise again? The NSSF Act sets the schedule, and the next steps depend on the law and any review by the authorities, so watch for notices; how to follow tax changes in Kenya lists the places to look.

Figures here come from NSSF notices and payroll summaries. Confirm them with NSSF before you rely on them.