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NSSF calculator (Tier I + Tier II)

Type your gross. We split your contribution into Tier I (up to KES 9,000) and Tier II (between KES 9,000 and KES 108,000), apply the 6% employee rate, and show what your employer matches. These are the Year 4 limits in force since 1 February 2026.

KES

NSSF caps at 108k. Earnings above that do not increase contributions.

Result

Your NSSF deduction

KES 3,000

Tier I (up to 9k)

KES 540

Tier II (9k to 108k)

KES 2,460

Employer matches

KES 3,000

Total to your fund

KES 6,000

Annual fund growth

KES 72,000

By paybillke · Updated Oct 2026 · NSSF Year 4 (from 1 Feb 2026)

Independent. Not affiliated with any company listed.

NSSF Act No. 45 of 2013. Year 4: Tier I up to KES 9,000, Tier II KES 9,000 to KES 108,000, at 6% employee + 6% employer.

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How we verify →

What NSSF actually does

NSSF (National Social Security Fund) is Kenya's mandatory pension scheme. Employee contributes 6% of pensionable pay, employer matches another 6%, both go to your retirement corpus.

Tier I vs Tier II

Tier I covers the first KES 9,000 of your pay. Both employee and employer contribute 6% of that, so KES 540 each. Tier II covers pay between KES 9,000 and KES 108,000, again 6% each, so at most KES 5,940 each. Above KES 108,000 there is no further NSSF: that is the upper earnings limit. The most an employee pays is KES 6,480 a month, and the employer pays the same again.

Can I voluntarily contribute more?

Yes. Anything you put in above the mandatory minimum (up to KES 30,000/month combined with private pension) is deductible from your taxable income before PAYE. If you're employed and paying tax, this is one of the most tax-efficient long-term moves you can make.

Sources

Frequently asked

When did the current rates start?

Year 4 of the NSSF Act 2013 schedule started on 1 February 2026: Lower Earnings Limit KES 9,000, Upper Earnings Limit KES 108,000. Year 3, from February 2025, used KES 8,000 and KES 72,000.

What changes in February 2027?

PwC notes that Year 4 is the last step of the schedule written into the Act. From Year 5 the limits are set by Gazette Notice from the Cabinet Secretary for Labour. No Year 5 notice had been published when we checked on 25 October 2026.

Are NSSF contributions taxable?

No, they are deducted from gross before PAYE is calculated. That makes the effective cost lower than the headline 6%.

Can I withdraw before retirement?

Generally no, except for migration, total disability, or after age 50 with reduced benefits. Plan it as locked-up retirement money.

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