SHIF Calculator Kenya 2026

What SHIF is

The Social Health Insurance Fund (SHIF), run by the Social Health Authority (SHA), is Kenya's compulsory health insurance contribution. It replaced the National Hospital Insurance Fund (NHIF) in October 2024. Unlike the old NHIF scale of fixed amounts by pay band, SHIF is a percentage of income, so higher earners contribute proportionally more.

How the contribution is worked out

For employed people the contribution is 2.75% of gross monthly pay, with a minimum of KES 300 a month. The employer deducts it from your pay and sends it to SHA. Self-employed people, farmers and informal workers are expected to register with SHA and pay on their declared income; SHA has used additional means-testing for people without a regular payslip, which is why the calculator warns you if you choose that option.

There is no upper limit on the contribution, so the amount keeps rising with pay.

A worked example

At a gross salary of KES 100,000 the contribution is KES 2,750.00 a month. At KES 5,000 of income, the percentage would give a figure below the minimum, so the minimum applies. Try both in the calculator to see the minimum take over.

SHIF and your tax

From 27 December 2024 the SHIF contribution is deductible when your PAYE is worked out, so it reduces your taxable pay. Between the start of SHIF in October 2024 and that date, the position was different, and the calculator reflects the rules for the date you choose. Before October 2024 the old NHIF table applies, and the calculator switches automatically if you select an earlier date.

Because SHIF is deductible, the actual cost to an employee is smaller than the deduction itself. The PAYE calculator shows the combined effect of SHIF, NSSF and the Housing Levy on take-home pay.

Using the calculator

Choose whether you are employed or self-employed, and enter your monthly income. The result shows the monthly contribution, the amount per year and the tax treatment for the chosen date.

Frequently misunderstood points

• The percentage is of gross income, not net. Allowances count, which is why a pay rise from an allowance still raises the contribution.
• The minimum protects the fund, not you. Someone on a very low income still pays the minimum, unless SHA grants an exemption or covers the contribution under a government support programme.
• Registration matters. To use SHA services you need to be registered and up to date with contributions. Employees are usually registered by the employer; others register with SHA directly.
• Dependants. The contribution covers the household. You do not pay extra for each dependant under the scheme's current design, but confirm with SHA how your household is registered.

About the figures

The rate and minimum come from the rates held for this site and are updated when SHA or the law changes them. SHA's rules, especially for self-employed people, have been revised several times since launch. Treat the result as an estimate for information only, and confirm what you owe with SHA or your employer.

Registration and benefits

To use SHA services, you need to be registered and your contributions need to be up to date. Employees are usually registered by the employer, but you can verify your status with SHA through its channels. Keep your member number and your payslips as evidence of contributions. If you change jobs, check that the new employer is deducting and that there is no gap in the record. For household members who are not employed, register under the household arrangement so that they can access care.

If your income changes during the year, the contribution changes with it, so a pay rise or a new allowance will increase the deduction on the next payslip. Plan for this when you negotiate, and compare the after-tax effect using the PAYE calculator rather than looking at SHIF in isolation.

Guides, tools and templates for this topic

Read next: SHIF contributions explained: rate, minimum and who pays, How PAYE is calculated in Kenya, step by step, NSSF contributions explained: tiers, limits and what you pay

Related calculators: PAYE Calculator, NSSF Calculator, Housing Levy Calculator

Excel templates: Monthly payroll workbook (up to 50 employees)

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