In Short: NSSF Rates & Ceilings (2026)
In 2026, the statutory NSSF contribution is 12% of pensionable earnings, split equally: 6% paid by the employee and 6% matched by the employer. The Upper Earnings Limit (UEL) is KES 108,000, setting the maximum monthly employee deduction at KES 6,480 (Tier I: KES 540; Tier II: KES 5,940). Total monthly remittance with employer match is KES 12,960.
Understanding your social security contributions is essential when auditing your monthly payslip. Using a verified PAYE calculator ensures that both your retirement deductions and resulting tax liabilities comply with the phased provisions of the NSSF Act No. 45 of 2013.
NSSF contribution calculator
Enter your monthly pensionable earnings below to calculate your Tier I and Tier II contributions, view the matching employer liability, and check if you have reached the statutory cap.
NSSF rates and limits by year
The NSSF Act No. 45 of 2013 established a progressive 5-year transitional schedule designed to expand social security coverage across Kenya. The table below details the historical progression of earnings ceilings and contribution limits:
NSSF Earnings Limits & Maximum Contributions (2024 - 2026)
| Effective Period |
Lower Limit (LEL) |
Upper Limit (UEL) |
Tier I Max |
Max Employee |
Official Status |
| Feb 2024 - Jan 2025 |
KES 7,000.00 |
KES 36,000.00 |
KES 420.00 |
KES 2,160.00 |
Historical Baseline |
| Feb 2025 - Jan 2026 |
KES 8,000.00 |
KES 72,000.00 |
KES 480.00 |
KES 4,320.00 |
Year 2 Phase |
| From Feb 2026 |
KES 9,000.00 |
KES 108,000.00 |
KES 540.00 |
KES 6,480.00 |
Active 2026 Rate |
How NSSF is calculated: worked example
Consider an employee with a gross monthly salary of KES 100,000 under 2026 rates:
- Tier I Calculation: The first KES 9,000 is taxed at 6% = KES 540.00.
- Tier II Calculation: The remaining pensionable earnings between KES 9,001 and KES 100,000 equal KES 91,000. At 6%, this yields KES 5,460.00.
- Total Employee Deduction: KES 540.00 + KES 5,460.00 = KES 6,000.00.
If the salary were KES 150,000, Tier II would be capped at the Upper Earnings Limit (KES 108,000 - KES 9,000 = KES 99,000 @ 6% = KES 5,940.00), making the total employee contribution KES 6,480.00. For broader context on how this interacts with other levies, visit our statutory deductions hub, explore our SHIF calculator, or see our housing levy calculator.
Why some calculators show a lower NSSF
A common error among outdated Kenyan payroll websites is displaying a maximum NSSF deduction of KES 4,320.00 while claiming to be updated for 2026. This occurs because those sites still rely on the 2025 Year 2 schedule (which capped pensionable earnings at KES 72,000). Our calculator strictly implements the 2026 Upper Earnings Limit of KES 108,000 (maximum KES 6,480.00). If you manage company staff, test multi-employee compliance with our payroll calculator for employers.