From 1 February 2026, Kenyan NSSF contributions use the Year 4 earnings limits. The rate stays at 6% each from employee and employer, but the upper limit rose to KES 108,000.
The limits
| Item | KES |
|---|---|
| Lower earnings limit | 9,000 |
| Upper earnings limit | 108,000 |
| Tier I maximum, each side | 540 |
| Tier II maximum, each side | 5,940 |
| Total maximum, each side | 6,480 |
How the tiers work
Tier I is 6% of pensionable pay up to the lower limit. Tier II is 6% of pensionable pay between the lower and upper limits. The employer matches the employee’s contribution.
| Pensionable pay | Tier I | Tier II | Employee total |
|---|---|---|---|
| 10,000 | 540.00 | 60.00 | 600.00 |
| 50,000 | 540.00 | 2,460.00 | 3,000.00 |
| 150,000 | 540.00 | 5,940.00 | 6,480.00 |
Contracted-out employers
An employer contracted out of Tier II to a scheme approved by the Retirement Benefits Authority pays Tier II to that scheme instead of NSSF.
What’s next
Year 5 limits will be gazetted by the Cabinet Secretary, and none had been published when we reviewed this guide. Rates in payroll should change on the date in the notice, not the day you read about it.
Check an amount with the NSSF calculator.