The NSSF Act, 2013 raises contribution limits in stages. The latest stage took effect in February 2026.
- The lower earnings limit rose to KES 9,000.
- The upper earnings limit rose to KES 108,000.
- The maximum contribution is now KES 6,480 each for the employee and the employer, up from KES 4,320.
Who is affected
Every employee earning above the old upper limit now pays more, and so does their employer. For staff earning KES 108,000 or more a month, the combined NSSF cost is KES 12,960 a month.
The rest of the payslip
- SHIF is 2.75% of gross salary, with a minimum of KES 300 and no upper cap.
- The Affordable Housing Levy is deducted alongside PAYE, and the employee’s share is an allowable deduction when PAYE is calculated.
- PAYE is due by the 9th of the following month.
Check your payroll system
If your payroll software was not updated in February, your deductions and remittances may be wrong, and the gap grows every month. We check payroll set-ups as part of our accounting and payroll service.
Rates and limits are set by NSSF and KRA notices. Confirm the current figures before you run payroll.