NSSF Contribution Calculator — Kenya (2025)

Pensionable pay is generally the portion of pay used to compute NSSF. Many policies use gross plus taxable allowances; confirm your company policy.

Tier I applies up to LEL; Tier II applies up to UEL. Amounts above UEL do not increase contributions.

For employees it is mandatory and shared between employee and employer per law. Self‑employed may contribute voluntarily.

Lower Earnings Limit (LEL): KES 7,000. Upper Earnings Limit (UEL): KES 36,000. Employee and employer each contribute 6% within these tiers.

At the UEL (KES 36,000), employee contributes KES 2,160 and employer contributes KES 2,160, totaling KES 4,320.

Yes. NSSF is fully deductible from gross before PAYE is calculated, which reduces your taxable income.

No. Pensionable pay generally uses gross plus taxable allowances. Non‑taxable allowances are excluded unless your policy states otherwise.

We compute in monthly terms. Annual inputs are divided by 12, calculated, then results are multiplied by 12 for display.

Some legacy systems still use a fixed KES 200 per month. This calculator applies the current Tier I/II rules by default.

Employers typically remit NSSF by the 9th of the following month along with other statutory deductions.

No. Employer NSSF is an employer cost and does not reduce the employee’s net pay.

Yes. Choose “Custom pensionable pay” to enter a specific pensionable base if your company policy differs from gross + taxable allowances.