NSSF contributions 2026: what changed in February and what you pay
In February 2026, NSSF moved to Year 4 of its phased rates. The upper earnings limit jumped from KES 72,000 to KES 108,000, so many workers now contribute more. Here is what changed.
The NSSF Act 2013 introduced contributions of 6% from the employee and 6% from the employer, applied to pay between a lower and an upper limit that rise every year. February 2026 marked Year 4 of that schedule.
The new limits
- Lower earnings limit (Tier I): rose from KES 8,000 to KES 9,000. Tier I contribution: KES 540 from you and KES 540 from your employer.
- Upper earnings limit (Tier II): rose from KES 72,000 to KES 108,000. Tier II contribution: up to KES 5,940 each.
- Maximum per employee: rose from KES 4,320 to KES 6,480 a month. With the employer's share, up to KES 12,960 goes into NSSF for each worker.
The 6% rate itself did not change; only the pay it applies to grew.
What you now pay
- Salary KES 50,000: KES 3,000 (no change, as all of it was already below the old limit)
- Salary KES 100,000: KES 6,000, up from KES 4,320
- Salary KES 150,000 or more: KES 6,480, up from KES 4,320
Does it lower my tax?
Yes. NSSF contributions are deducted before PAYE is calculated, so a higher contribution slightly reduces your income tax. Your take-home pay still falls, because the extra NSSF is larger than the tax saved. See the exact effect on your salary with our PAYE and net pay calculator.
What happens next?
Year 4 was the last step of the phased schedule in the Act. From Year 5, changes to the limits are expected to come through gazette notices rather than a fixed table.
Check your statement
You can see your contributions through NSSF's self-service portal or by dialling *303#. Check that what your employer deducts matches what reaches NSSF.
Sources
This article is general information, not financial advice.