Your NSSF deduction
Tier I + II, 2026 rates
If NSSF has been deducted from your salary but the contribution is missing from your statement, compare the exact payroll month, ask payroll for the payment and member-allocation details, and take any unresolved mismatch to NSSF. A blank entry needs investigation; it does not, by itself, establish what happened to the money.
Use the NSSF calculator to estimate the contribution for your pensionable earnings. The calculator checks the amount expected; your member statement and NSSF's investigation establish what has actually been credited. If you still need your statement, start with how to check your NSSF contributions.
1. Match the contribution month before reporting a gap
Write down the month on the payslip, the month you are checking on the statement, and the date you obtained that statement. A payment date and the payroll period it covers are different pieces of information.
NSSF's employer guidance requires monthly contributions to be paid by the 9th of the following month. For example, September contributions are due by 9 October. That deadline is not a promise that every statement query or correction will be completed on the same date.
If you are checking a recent payslip before the remittance deadline, ask payroll when it plans to pay. If the deadline has passed and you cannot reconcile the entry, request the evidence below. For older gaps, use the contribution rules that applied to those months; today's limits should not be applied to every historical payslip.
2. Separate your deduction from the employer's share
The official 2026 contribution notice shows separate employee and employer amounts. Your payslip deduction is therefore different from the total paid for you. Check what each statement column represents before comparing figures.
For a September 2026 example with KES 50,000 of pensionable earnings, the employee contribution is KES 3,000 and the employer contributes another KES 3,000. If both tiers are paid to NSSF, the combined amount to reconcile is KES 6,000. These figures assume the standard contribution arrangement and no adjustments for another period.
| Record | What to check in this example |
|---|---|
| September payslip | KES 3,000 employee NSSF deduction. |
| Employer contribution | KES 3,000 separately funded by the employer. |
| Combined contribution | KES 6,000 across the employee and employer shares. |
| Statement entry missing | Ask payroll and NSSF to trace the payment and its allocation to your membership number. |
For the tiers and earnings limits behind the calculation, see the NSSF contribution rates guide. Our payslip reading guide explains how to distinguish an employee deduction from an employer contribution shown for information.
Check whether Tier II goes to an approved pension scheme
Some employers use an approved contracted-out arrangement for Tier II. The Retirement Benefits Authority's guidance explains the employer application and the qualifying scheme requirements. An ordinary workplace pension arrangement is not enough to establish that contracting out has been approved.
Ask payroll for the scheme name, confirmation that the approval covers your employment and the relevant months, and the record of your Tier II contributions there. Reconcile that scheme's statement alongside your NSSF record. Do not assume the entire combined contribution must appear in one NSSF entry when Tier II has properly been paid elsewhere.
3. Ask payroll for evidence that identifies your contribution
Send a written request that lists the affected months. Ask for:
- The pensionable earnings and employee and employer amounts used for each month.
- The NSSF membership number recorded against you, checked against your own records.
- The employer's NSSF registration details and the contribution period submitted.
- The payment date and official remittance receipt or transaction reference.
- Confirmation that your contribution was included in the submitted return, with the relevant entry or an explanation of any correction needed.
- The Tier II destination and scheme record, if a contracted-out arrangement applies.
A receipt for an employer's overall payment is useful, but it does not alone explain how your individual contribution was allocated. Request the information relevant to your record, with other employees' personal details removed.
You can use this message:
Please help me reconcile my NSSF contribution for [month/year]. My payslip shows an employee deduction of KES [amount], but I cannot match it to my statement dated [date]. Please confirm my membership number on the return, the employee and employer amounts, the payment date and reference, and whether Tier II was paid to another approved scheme. If a correction is required, please explain the next step and when you will update me.
4. Take an unresolved mismatch to NSSF
If payroll cannot explain the difference, does not respond, or supplies payment evidence that still cannot be matched to your account, contact NSSF. Prepare your membership details, the affected payslips, your dated statement, the employer's details, and the correspondence and references obtained so far.
The official NSSF contact page currently lists:
- Toll-free: 0800 2212744.
- Telephone: 0709 583 000 or 0730 882 000.
- Email: info@nssfkenya.co.ke.
- Branch help: use the same contact page to find your local NSSF office.
Ask NSSF to check the specified months and explain whether it needs further payment evidence, a membership-record correction, or follow-up with the employer. Request a reference for the enquiry, record the date and advice received, and agree how to follow up. Keep a copy of anything submitted.
For a discrepancy within an approved private Tier II scheme, raise it with the scheme's administrator or trustees in writing. If it remains unresolved, consult the RBA complaints procedure, which sets out the internal-resolution and written-complaint requirements.
5. Verify the outcome and protect your records
After a correction or payment is confirmed, obtain an updated statement and check each affected month and amount. Keep the original statement as well as the corrected version. A reply saying that the issue has been fixed is a reason to check the record again.
Use verified official channels for membership and identity details. Do not post unredacted payslips, identity documents or NSSF statements in public comments, and do not share passwords or one-time codes. If additional documents are requested, confirm how to submit them securely.
Before making a personal top-up to cover a disputed payroll deduction, ask NSSF how the original employer contribution should be resolved. Treat the existing deduction and any proposed new payment as separate items to reconcile.
Return to the NSSF calculator to check the expected deduction. For the effect on the rest of your payslip, use the PAYE and net salary calculator and the supporting statutory deductions guide.
Sources and review date
Published and reviewed on 25 October 2026. The worked example uses the NSSF rules applicable to September 2026. The reconciliation checklist and sample message are practical suggestions, not an official NSSF complaint form or a guaranteed resolution timetable.