NSSF Contribution Calculator — Kenya (2026)

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.

For 2026, the Lower Earnings Limit (LEL) is KES 9,000 for Tier I, and the Upper Earnings Limit (UEL) is KES 108,000 for Tier II. Both employee and employer contribute 6% on each tier. These limits increased significantly from 2025 (KES 7,000 and KES 36,000 respectively).

At the UEL of KES 108,000, the maximum monthly contribution is KES 12,960 total (employee KES 6,480 + employer KES 6,480). This is the cap regardless of how high your salary goes above KES 108,000. Annually, this amounts to KES 155,520 going into your NSSF retirement account.

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.

Employee NSSF contributions are deducted from your gross salary before calculating PAYE tax. This reduces your taxable income, which in turn lowers your PAYE liability. For example, if you earn KES 100,000 and contribute KES 6,000 to NSSF, your taxable income becomes KES 94,000, saving you tax on that KES 6,000.

Employers are legally required to remit both employee and employer NSSF contributions by the 9th of the following month. Failure to do so is a violation of the NSSF Act and can result in penalties. You can verify your NSSF contributions by checking your NSSF statement online at www.nssfkenya.co.ke or visiting an NSSF office.

Generally, NSSF is a retirement benefit payable at age 60 or upon emigration. Early withdrawal is only allowed in specific circumstances such as permanent disability, terminal illness, or emigration from Kenya. Casual workers may also access their benefits after 12 months of unemployment.

You can check your NSSF balance by registering on the NSSF self-service portal at www.nssfkenya.co.ke, using the NSSF USSD code *253#, or visiting any NSSF office with your ID. The portal shows your contribution history, current balance, and employer remittance status.

Tier I applies to the first KES 9,000 of pensionable pay (6% from employee + 6% from employer = KES 1,080 total). Tier II applies to pensionable pay between KES 9,001 and KES 108,000 (also 6% each side). The two-tier system ensures everyone contributes a minimum while higher earners build larger retirement savings up to the cap.

This depends on your employer's policy and how bonuses are classified. If bonuses and overtime are part of your regular pensionable pay structure, they should be included in NSSF calculations. However, one-off bonuses or irregular payments may be excluded. Check your employment contract or company policy for clarification.

If you work for multiple employers simultaneously, each employer should deduct and remit NSSF based on what they pay you. Your total NSSF contributions from all employers are combined in your NSSF account. However, the tier caps apply per employer, so you might contribute more than the maximum if your combined salaries exceed KES 108,000.

The 2026 NSSF rates saw significant increases: Tier I limit increased from KES 7,000 to KES 9,000, and Tier II upper limit tripled from KES 36,000 to KES 108,000. Maximum monthly contribution increased from KES 4,320 to KES 12,960. The contribution rate remains 6% for both employee and employer on each tier. These changes mean higher earners now contribute significantly more to their retirement savings.