| Employee pays SHIF | 1,375.00 |
|---|---|
| Employer pays | 0.00 |
SHIF in force from 1 October 2024. Rules from 1 July 2026.
Run this for your whole team
How this works
SHIF is paid by the employee only. It has been deductible when working out taxable pay since 27 December 2024, and it's due on the 9th of the following month through the Social Health Authority's employer portal.
Questions people ask
How much is SHIF deduction in Kenya?
2.75% of gross pay, with a minimum of KES 300 a month and no upper cap. On KES 50,000 that's KES 1,375.00; on KES 100,000 it's KES 2,750.00.
What is the minimum SHIF contribution?
KES 300 a month. It applies to anyone earning less than about KES 10,910, where 2.75% would come to less.
Does the employer pay SHIF?
No. SHIF is deducted from the employee's pay only. The employer deducts it and remits it to the Social Health Authority by the 9th of the following month.
Is SHIF deducted before PAYE?
Yes. Since 27 December 2024, SHIF has been deductible when working out taxable pay.
Is SHIF the same as NHIF?
SHIF replaced NHIF from 1 October 2024. NHIF had fixed bands; SHIF is a percentage of gross pay.