NSSF Calculator Kenya 2026

What NSSF is

The National Social Security Fund (NSSF) is Kenya's mandatory pension scheme for employees. Both the employee and the employer contribute every month, and the money is paid out as a pension or lump sum at retirement and in certain other situations. Under the NSSF Act 2013, the contribution is a percentage of pay rather than a flat amount, and the limits it applies to have been rising in steps.

Tier I and Tier II

Contributions are split into two tiers:

• Tier I is charged on pay up to the lower earnings limit (LEL). It currently stands at KES 9,000, so the maximum Tier I contribution is the contribution rate applied to that limit.
• Tier II is charged on pay between the LEL and the upper earnings limit (UEL), currently KES 108,000.

The employee rate is 6% and the employer pays a matching 6%. Pay above the upper limit does not attract any further contribution, so the maximum monthly contribution is the same for everyone who earns at or above it.

An employer may contract out of Tier II by running an approved occupational pension scheme. In that case only Tier I goes to NSSF. This is the employer's decision, not an individual employee's choice, and it needs the Retirement Benefits Authority's approval, so Tier II is deducted from most employees' pay. The calculator's Tier II box is there for the contracted-out case only, and it is ticked by default. Tier II also only applies to pay above the lower earnings limit.

A worked example

For monthly pay of KES 100,000 the employee contribution is KES 6,000.00 and the employer contribution is KES 6,000.00. The employer's share is paid on top of the salary, not taken from it.

The history table

The table at the end of the result lists every set of limits held in the rates for this site, from the old flat contribution through the first year of the new Act and each February increase since. The limits step up on 1 February each year in a phase-in that runs for several years, which is why a salary produces a larger NSSF deduction in 2026 than in 2024 even if the salary has not changed. To see an earlier month's deduction, use the "calculate for date" box.

How NSSF affects your tax

Your NSSF contribution is deductible before tax is calculated, together with other pension contributions up to a monthly cap. That means each shilling you contribute reduces your taxable pay, so the real cost of the contribution is lower than the figure shown. The PAYE calculator shows how the deduction flows through to your tax.

Practical points

• Which pay counts. NSSF is calculated on pensionable pay. The calculator takes the gross figure you enter; if your employer uses basic pay only, enter that instead.
• Employers. Employers register with NSSF, deduct the employee share, add their own share and pay both monthly by the due date, with penalties for late payment. Check NSSF's current schedule for deadlines.
• Your statement. You can check that contributions are reaching your account on NSSF's member portal. Missing contributions are common, and the earlier you query them, the easier they are to fix.
• Self-employed people. Self-employed people and informal workers can contribute voluntarily. The calculator shows the amounts for an employed person; a voluntary contribution can be a different amount that you choose.

Limits of this estimate

The calculator applies the rates currently held for the chosen date. NSSF changes the limits by notice and the Act has been subject to court challenge in the past, so always confirm the figure in force with NSSF or your payroll provider. The result is an estimate for information only.

Checking your NSSF statement

Log in to NSSF's member portal and compare each month's contribution with the figure from this calculator. Missing months, wrong employer names and wrong pay figures are the most common problems. Report them to your employer and to NSSF with copies of your payslips, since the employer is responsible for remitting what was deducted. If you change jobs, make sure your member number follows you, and do not open a second one. Keep payslips for at least the period you contribute, as they are the best evidence of what was deducted.

Guides, tools and templates for this topic

Read next: NSSF contributions explained: tiers, limits and what you pay, How to run payroll for a small business in Kenya, How PAYE is calculated in Kenya, step by step

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