New NSSF Rates in Kenya (2026): What Employers Must Deduct

NSSF contributions changed again in February 2026, and if you run payroll in Kenya you need the new figures right. The contribution rate hasn't changed, but the earnings limits have risen sharply, which means higher deductions for better-paid staff. Here is what employers need to know.

What actually changed

The contribution rate stays at 6% from the employee and 6% from the employer. What changed are the earnings bands the 6% applies to:

• Tier I (Lower Earnings Limit): raised to KES 9,000 (from KES 8,000). Maximum Tier I contribution is 6% of 9,000 = KES 540 each.
• Tier II (Upper Earnings Limit): raised to KES 108,000 (from KES 72,000). Tier II applies to earnings between KES 9,000 and KES 108,000.

The new maximum contribution

For an employee earning KES 108,000 or more, the maximum monthly NSSF contribution is now:

• Employee: KES 6,480 per month (KES 540 Tier I + KES 5,940 Tier II)
• Employer: KES 6,480 per month (matched)
• Combined: KES 12,960 per month

Who is affected

If an employee earns more than KES 108,000, their NSSF deduction goes up. If they earn KES 108,000 or below, the calculation follows the tiers as above. Either way, your payroll set-up needs to reflect the new limits from the February 2026 payroll onward.

Employer obligations

Register with NSSF, deduct the employee share, add the matching employer share, and remit monthly by the statutory deadline. Late or incorrect remittance attracts penalties, and NSSF arrears are recoverable, so it is worth getting the configuration right rather than correcting it later.

Don't let payroll changes catch you out

Statutory rates and limits in Kenya change regularly, NSSF, SHIF and the Affordable Housing Levy have all moved recently. See our overview of Kenya payroll: PAYE, NSSF, SHIF and the Housing Levy, and our HR compliance service. If you would rather not track this yourself, our HR outsourcing team keeps payroll accurate and on time.

Official sources: NSSF, KRA.

Disclaimer: This article is general guidance for educational purposes and is not legal or tax advice. Statutory rates and requirements change. For advice specific to your organisation, speak to a qualified HR, legal or tax professional.