SHIF Contribution Calculator — Kenya (2026)

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.

Under NHIF, contributions were capped at KES 1,700/month (KES 20,400/year) for those earning above KES 100,000. Under SHIF at 2.75%, someone earning KES 100,000 pays KES 2,750/month (KES 33,000/year) - an increase of KES 12,600 annually. Lower earners may pay less under SHIF due to the percentage-based system.

SHIF officially replaced NHIF in October 2024 as part of Kenya's Universal Health Coverage (UHC) reforms under the Social Health Insurance Act, 2023. The transition moved from NHIF's fixed band system to SHIF's percentage-based contribution model.

Yes, SHIF is mandatory for all Kenyan residents, including self-employed individuals and informal sector workers. Self-employed persons must register and remit their own SHIF contributions based on their declared income, with the same 2.75% rate and KES 300 minimum applying.

Employed individuals are automatically registered by their employers. Self-employed persons can register through the Social Health Authority (SHA) portal at www.sha.go.ke or visit SHA offices. You'll need your ID/passport and KRA PIN for registration.

SHIF provides comprehensive health coverage including outpatient services, inpatient care, maternity services, emergency care, chronic disease management, and surgical procedures at accredited public and private facilities. Coverage is more extensive than the old NHIF system.

While SHIF is legally an employee contribution, some employers may choose to pay it as a benefit. However, if the employer pays your SHIF, it's typically treated as a taxable benefit and added to your gross income for tax purposes, unless specifically exempted.

Non-payment of SHIF can result in penalties, interest charges, and loss of health coverage. For employed individuals, employers are legally required to deduct and remit SHIF. Failure to comply can lead to legal action against the employer. Self-employed individuals risk losing access to SHA health services.

If you work multiple jobs, each employer deducts SHIF based on what they pay you. Your total SHIF contributions from all employers are combined. Unlike NSSF which has caps per employer, SHIF has no upper limit, so you'll pay 2.75% on your combined income from all sources.