NSSF Calculator Kenya 2026 — Tier I & Tier II
From February 2026, NSSF is 6% of your pay up to a new upper limit of KES 108,000 — a maximum of KES 6,480 a month. Find your exact deduction below, then open the full calculator to see your net pay.
Contribution rate
6%
Employee + 6% employer
Upper earnings limit
KES 108,000
Up from KES 72,000
Max employee NSSF
KES 6,480/mo
Up from KES 4,320
How the two tiers work
Your contribution is split into two tiers, both charged at 6%. Tier I covers the first KES 9,000 of pensionable pay; Tier II covers the rest up to the KES 108,000 ceiling.
| Tier | Pensionable pay band | Rate | Max employee |
|---|---|---|---|
| Tier I | First KES 9,000 | 6% | KES 540 |
| Tier II | KES 9,001 – 108,000 | 6% | KES 5,940 |
| Total | Up to KES 108,000 | 6% | KES 6,480 |
Your NSSF deduction by salary (2026)
Monthly employee deduction at common salary levels, with the Tier I / Tier II split.
| Monthly gross | Tier I | Tier II | Employee NSSF | + Employer |
|---|---|---|---|---|
| Ksh 10,000 | Ksh 540 | Ksh 60 | Ksh 600 | Ksh 600 |
| Ksh 20,000 | Ksh 540 | Ksh 660 | Ksh 1,200 | Ksh 1,200 |
| Ksh 30,000 | Ksh 540 | Ksh 1,260 | Ksh 1,800 | Ksh 1,800 |
| Ksh 40,000 | Ksh 540 | Ksh 1,860 | Ksh 2,400 | Ksh 2,400 |
| Ksh 50,000 | Ksh 540 | Ksh 2,460 | Ksh 3,000 | Ksh 3,000 |
| Ksh 60,000 | Ksh 540 | Ksh 3,060 | Ksh 3,600 | Ksh 3,600 |
| Ksh 75,000 | Ksh 540 | Ksh 3,960 | Ksh 4,500 | Ksh 4,500 |
| Ksh 100,000 | Ksh 540 | Ksh 5,460 | Ksh 6,000 | Ksh 6,000 |
| Ksh 108,000 + | Ksh 540 | Ksh 5,940 | Ksh 6,480 | Ksh 6,480 |
| Ksh 150,000 + | Ksh 540 | Ksh 5,940 | Ksh 6,480 | Ksh 6,480 |
| Ksh 250,000 + | Ksh 540 | Ksh 5,940 | Ksh 6,480 | Ksh 6,480 |
At KES 108,000 and above the employee deduction is capped at KES 6,480/month.
What changed in February 2026
The rate did not change — it is still 6%. What changed is the upper earnings limit, which rose from KES 72,000 to KES 108,000, and the lower limit, from KES 8,000 to KES 9,000. The result: the maximum employee deduction increased from KES 4,320 to KES 6,480 a month. NSSF is an allowable deduction for PAYE, so part of the increase is offset by slightly lower income tax.
Read the full SHIF & NSSF 2026 changes