What are the NSSF Tier 1 and Tier 2 earning limits for 2026?

Tier 1 uses a lower earnings limit of KES 9,000. Tier 2 contributions apply on earnings above KES 9,000 up to an upper earnings limit of KES 108,000 (effective Feb 2026).

How much is NSSF contribution in Kenya in 2026?

NSSF is calculated at 6% employee + 6% employer. Maximum Tier 1 is KES 540 each (total KES 1,080). Maximum Tier 2 is KES 5,940 each (total KES 11,880). Maximum total per employee per month is KES 12,960 (employee KES 6,480 + employer KES 6,480).

If my salary is below KES 9,000, how is NSSF calculated?

Tier 1 is calculated at 6% of your pensionable pay (employee) and 6% (employer). If pay is below KES 9,000, Tier 2 does not apply.

Does NSSF reduce my take-home pay?

Yes. The employee portion is deducted from your pay. The employer portion is an additional employer cost and is not deducted from your net pay.

NSSF Calculator Kenya 2026

Updated Year 4 rates effective Feb 2026 (Tier 1: KES 9,000; Tier 2 cap: KES 108,000).

Enter an employee’s monthly pensionable pay to see the employee, employer and total NSSF contributions. We also show Tier 1 and Tier 2 breakdown and the maximum caps.

Monthly pensionable pay (KES) Tip: Use the gross/pensionable pay used for NSSF. Tier 1 applies up to KES 9,000; Tier 2 applies above that up to KES 108,000.

9,000 20,000 50,000 108,000 (cap) 150,000

Please enter a valid amount (KES 1 and above).

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NSSF Contribution Summary

Rate: 6% employee + 6% employer. Maximum monthly total per employee: KES 12,960.

Your results will appear here after you calculate.

Employee NSSF (monthly)

KES 0.00

Employer NSSF (monthly)

KES 0.00

Total NSSF (monthly)

KES 0.00

Total NSSF (annual)

KES 0.00

Tier breakdown

Tier 1 pensionable (max KES 9,000) KES 0.00

Tier 1 employee (6%) KES 0.00

Tier 1 employer (6%) KES 0.00

Tier 2 pensionable (pay above 9,000 up to 108,000) KES 0.00

Tier 2 employee (6%) KES 0.00

Tier 2 employer (6%) KES 0.00

Applied pensionable cap KES 0.00

Notes: Tier 1 lower earning limit is KES 9,000 (max KES 540 employee + KES 540 employer). Tier 2 applies on earnings above KES 9,000 up to KES 108,000 (max KES 5,940 employee + KES 5,940 employer). Maximum monthly total contribution per employee is KES 12,960 effective Feb 2026.