On a KSh 50,000 salary, NSSF is KSh 3,000 a month from you and KSh 3,000 from your employer.
How NSSF contributions are structured
NSSF contributions in Kenya are split into two tiers. Tier I applies to the first KSh 9,000 of your pensionable pay at 6%. Tier II applies to the portion of your pay between KSh 9,000 and KSh 108,000, also at 6%. Your employer matches whatever you contribute, so the total going into your NSSF account each month is double your own deduction. These limits rose from KSh 8,000 and KSh 72,000 in February 2026, as part of the phased NSSF Act implementation.
If your gross salary is above KSh 108,000, your mandatory NSSF contribution doesn't keep growing. It's capped at the Tier II ceiling.
Rates used in this calculator
NSSF Tier I & II (Year 4)
Tier I
6% of the first KSh 9,000
Tier II
6% of pay between KSh 9,000 and KSh 108,000
Maximum employee contribution
KSh 6,480 a month
Employer
Matches the employee amount
Frequently asked questions
What is the difference between NSSF Tier I and Tier II?
Tier I covers the first KSh 9,000 of your pensionable pay, and Tier II covers earnings between KSh 9,000 and KSh 108,000 (these limits rose from KSh 8,000 and KSh 72,000 in February 2026). Both are charged at 6% from the employee, matched by an equal 6% from the employer.
Is NSSF the same as SHIF?
No. NSSF is a pension/retirement savings contribution. SHIF is a separate health insurance contribution. Both are deducted from your salary but serve different purposes.
Do I contribute to NSSF if I earn above KSh 108,000?
Your mandatory NSSF contribution is capped at the Tier II ceiling of KSh 108,000, so earnings above that aren't subject to additional mandatory NSSF deductions, though voluntary additional contributions are possible.