SHIF Contribution Calculator — Kenya (2025)

Compute the SHIF contribution at 2.75% of gross pay. Supports monthly or annual inputs and allowance handling.

2025 Rates
Period
Pay inputs
Allowances (optional)
Options

Get payslip

Assumptions & Notes

SHIF policy reference for 2025.

Rate2.75%

Current rate

  • SHIF is calculated at 2.75% of the selected base.
  • The base typically includes gross and taxable allowances.
BaseOptions

Base used

  • Include/exclude allowances to match your internal policy.
  • Non‑taxable allowances are excluded by default.
MethodRounding

Method & Rounding

  • Levy = base × 2.75% per period.
  • Annualised results multiply monthly by 12 for display.
  • Values rounded to the nearest shilling.

Quick Examples

Open with prefilled numbers; adjust anything to your needs.

Gross 50,000 (monthly)

No allowances

SHIF (est.): KES —

MonthlySHIF
Calculate

Gross 150,000 + 10,000 taxable

Include taxable in base

SHIF (est.): KES —

MonthlySHIF
Calculate

Annual 2,400,000

Show annualised

SHIF (est.): KES —

AnnualSHIF
Calculate

SHIF — FAQs

Short answers about SHIF contributions in Kenya.

Typically taxable allowances are included; non‑taxable allowances are excluded. Use the options to match your policy.

SHIF is an employee contribution at 2.75% of the base. There is no separate employer SHIF in this calculator.

Use the Net Pay or Gross → Net calculators to see full PAYE/NSSF/SHIF/Housing impact on take‑home pay.

SHIF is 2.75% of the monthly base with a minimum of KES 300 per month. There is no upper cap.

Annual inputs are divided by 12, SHIF is computed monthly, then totals are multiplied by 12 for the annual figure.

SHIF is tax‑deductible only for periods on/after 2024‑12‑27. Before that date it does not reduce the PAYE base.

Base = gross pay plus any allowances you choose to include. Use the toggles to include/exclude taxable and non‑taxable allowances.

If 2.75% of your base is less than KES 300, the minimum of KES 300 is used for that month.

No. SHIF has no upper limit — unlike NHIF which capped at KES 1,700.

SHIF replaced NHIF in Oct 2024. SHIF is percentage‑based (2.75%) with a KES 300 minimum; NHIF used fixed bands.

Yes. Use “Copy share link” to generate a URL that restores your inputs and auto‑computes on load.

Figures are rounded to the nearest shilling for display. Internally, arithmetic is done before final rounding.