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NSSF · Year 4 (2026) rates

NSSF contribution rates 2026 — what comes off your pay, what your employer adds

Short answer. Enter your monthly pensionable pay: the calculator shows Tier I and Tier II for you and your employer under the Year 4 (2026) rates, the date the money must reach NSSF and what your savings can grow to. Lower Earnings Limit (Tier I): KSh 9,000 — Tier I is 6 %, up to KSh 540 from you and KSh 540 from the employer (NSSF Notice to Employers — Year 4 (2026)).

 

  • Contributions must reach NSSF by the 9th of the next monthtype the date
  • Check your statement shows the month — a planning suggestiontype the date

Remind me 3 days before

Check your own case.

NSSF Notice to Employers, Year 4 (2026): remit by the 9th day of each subsequent month. Counted from the last day of the pay month.

NSSF contribution rates 2026: first page

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NSSF · Year 4 (2026) rates

What NSSF takes from your pay — and what your employer must add

Your monthly pensionable pay: you get Tier I and Tier II for you and your employer, the date the money must reach NSSF and what it can grow to.

  1. Check your NSSF statement (dial *303# or the NSSF self-service portal) — every month should show both your part and your employer's.
  2. A month missing after the 9th of the following month: send the letter below to your employer and keep a copy.
  3. Still missing: take your payslips and the letter to the nearest NSSF branch.

NSSF Notice to Employers — Year 4 (2026) contribution rates, from February 2026 (NSSF Act Cap 258, Third Schedule): Lower Earnings Limit KSh 9,000, Upper Earnings Limit KSh 108,000; Tier I max KSh 540 + 540, Tier II max KSh 5,940 + 5,940; total up to KSh 12,960 a month per employee; remit by the 9th of the next month. Growth uses the rate you enter — not a forecast.

Lida, Layers template assistant

Lida, Layers template assistant

Look at your payslip: the NSSF line should match Tier I + Tier II above. If it is higher than your part, ask why.

Check the statement every few months — a missing month is easier to fix while the payslip is fresh.

Deadlines

The rules, with the source

WhatDeadlineSource
Lower Earnings Limit (Tier I)KSh 9,000 — Tier I is 6 %, up to KSh 540 from you and KSh 540 from the employerNSSF Notice to Employers — Year 4 (2026)
Upper Earnings Limit (Tier II)KSh 108,000 — Tier II is 6 % of pay between KSh 9,000 and 108,000, up to KSh 5,940 from you and KSh 5,940 from the employerNSSF Notice to Employers — Year 4 (2026)
Maximum per monthKSh 12,960 per employee (you and the employer together), from February 2026NSSF Notice to Employers — Year 4 (2026)
WhenYear 4 rates took effect in February 2026; Year 3 ended on 31 January 2026NSSF Act Cap 258, Third Schedule (as cited in the Notice)
DeadlineEmployers remit by the 9th day of each subsequent monthNSSF Notice to Employers — Year 4 (2026)
InterestThe Fund declared 17 % net interest for 2024/2025 — a past figure, not a promiseNSSF Notice to Employers — Year 4 (2026)

Figures from the NSSF Notice to Employers (Year 4, 2026), published on nssf.or.ke on 18 February 2026. The growth line uses the rate you enter.

Step by step

What to do, in order

  1. 1

    Count it

    Your pay → Tier I and Tier II, your part and the employer's.

  2. 2

    Check your statement

    Dial *303# or use the NSSF self-service portal: every month should show both parts.

  3. 3

    Missing month?

    After the 9th of the next month — send the letter below to your employer and keep a copy.

  4. 4

    Still missing

    Take your payslips and the letter to the nearest NSSF branch.

  5. 5

    Keep records

    Payslips showing the NSSF deduction are your proof.

Questions

How is NSSF contribution calculated in 2026?

6 % of your pensionable pay up to KSh 9,000 (Tier I) plus 6 % of the part between KSh 9,000 and KSh 108,000 (Tier II); your employer pays the same. At KSh 50,000 that is KSh 3,000 from you and KSh 3,000 from the employer.

What is the maximum NSSF deduction in 2026?

KSh 6,480 a month from you (540 + 5,940) and the same from the employer — KSh 12,960 together — at pay of KSh 108,000 or more.

By when must my employer pay it?

By the 9th day of the following month (NSSF Notice to Employers, Year 4).

Official sources

Step 1 of 2

Work in Kenya: what you are owed

  1. 1 NSSF: what must be paid in
  2. 2 Terminal dues on leaving

Other documents

All templates: Kenya →

Keep the papers in one place

Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.

A calculation and a ready letter, not financial or legal advice.