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NSSF calculator (Tier I + Tier II)

Type your gross. We split your contribution into Tier I (up to KES 8,000) and Tier II (between KES 8,000 and KES 108,000), apply the 6% employee rate, and show what your employer matches.

KES

NSSF caps at 108k. Earnings above don't increase contributions.

Result

Your NSSF deduction

KES 3,000

Tier I (up to 8k)

KES 480

Tier II (8k-108k)

KES 2,520

Employer matches

KES 3,000

Total to your fund

KES 6,000

Annual fund growth

KES 72,000

By paybillke · Updated May 2026 · NSSF Year 4 schedule

Independent. Not affiliated with any company listed.

NSSF Act No. 45 of 2013. Tier I (up to 8k) + Tier II (8k-108k) at 6% employee + 6% employer.

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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 8,000 of your pay. Both employee and employer contribute 6% of that (so KES 480 each). Tier II covers earnings between 8k and 108k, again 6% each. Above 108k, no further NSSF, that's the upper earnings limit.

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.

Frequently asked

When did the new rates kick in?

NSSF Act 2013 took effect after the 2023 court ruling. Year 3 of the phased schedule (Lower Earnings Limit KES 8,000, Upper Earnings Limit KES 108,000) became effective on 1 February 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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