| Tier I | 540.00 |
|---|---|
| Tier II | 2,460.00 |
| Employee pays | 3,000.00 |
| Employer pays | 3,000.00 |
Kenya: Year 4 limits from 1 February 2026. Tanzania: rules from 1 July 2026. Confirm against each authority's notice before filing.
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How this works
Kenya, Year 4 limits from 1 February 2026
| Tier | Pay covered | Employee maximum |
|---|---|---|
| Tier I | Up to KES 9,000 | KES 540 |
| Tier II | KES 9,001 to KES 108,000 | KES 5,940 |
The employer matches each tier, so each side pays at most KES 6,480 a month. See the NSSF Year 4 guide.
Tanzania, rules from 1 July 2026
The private-sector NSSF contribution is 20% of gross, by default 10% from the employee and 10% from the employer. No ceiling is configured.
Questions people ask
What are the NSSF rates in Kenya for 2026?
6% from the employee and 6% from the employer on pensionable pay up to the upper limit of KES 108,000. These are the Year 4 limits from 1 February 2026.
What is the maximum NSSF deduction in 2026?
KES 6,480 a month from the employee, made up of Tier I KES 540 and Tier II KES 5,940. The employer matches it.
What are NSSF Tier I and Tier II?
Tier I is 6% of pay up to the lower limit of KES 9,000. Tier II is 6% of pay between KES 9,000 and the upper limit of KES 108,000.
Is NSSF deducted before PAYE?
Yes. The employee's NSSF contribution reduces taxable pay in both Kenya and Tanzania.
How much is NSSF in Tanzania?
10% of gross from the employee and 10% from the employer for private-sector members, due by the end of the following month.