NSSF Calculator Kenya 2026: Tier I and Tier II Contributions
Enter your gross monthly salary to see your NSSF Tier I and Tier II contributions for 2026, and what your employer pays to match you.
Rates checked 17 Oct 2026 against official sources (listed below).
Tax bands (a month)
- Above KES 00%
Take-home pay (a month)
KES 56,400
PAYE
KES 0
Effective tax rate
0%
Taxable income
KES 56,400
| Item | KES |
|---|---|
| Gross pay | KES 60,000 |
| − NSSF Tier I (6% on the first KES 9,000) | KES 540 |
| − NSSF Tier II (6% from KES 9,000 to KES 108,000) | KES 3,060 |
| Taxable income | KES 56,400 |
| Tax on bands | KES 0 |
| − PAYE | KES 0 |
| Take-home pay | KES 56,400 |
Shows your employee-side NSSF deduction only. Your employer pays a matching amount on top of your salary — 6% on each tier, the same as you — which is not deducted from your pay so isn't shown as a reduction here. Figures are the Year 4 (2026) rates effective 1 February 2026: 6% up to the KES 9,000 lower earnings limit (Tier I) and 6% from KES 9,000 to the KES 108,000 upper earnings limit (Tier II). This tool doesn't calculate PAYE, SHIF or the housing levy — use the Kenya PAYE calculator for your full take-home pay.
The full explanation, with worked examples and what to watch for: NSSF Rates in Kenya 2026: How Much You Pay, Checking Your Balance and Claiming
About this calculator
For PAYE, SHIF and the housing levy too, use the Kenya PAYE calculator.
How NSSF Tier I and Tier II are worked out
NSSF splits your pensionable pay into two tiers, both charged at 6% from you and 6% from your employer, under the Year 4 (2026) rates that took effect on 1 February 2026.
- Tier I is 6% of your pay up to the lower earnings limit of KES 9,000. That's a maximum of KES 540 from you, matched by KES 540 from your employer, KES 1,080 in total. Tier I must be paid to NSSF itself.
- Tier II is 6% of your pay between KES 9,000 and the upper earnings limit of KES 108,000. That's a maximum of KES 5,940 from you, matched by KES 5,940 from your employer, KES 11,880 in total. With Retirement Benefits Authority (RBA) approval, your employer can send your Tier II contributions to an approved private pension scheme instead of NSSF.
- Once you earn KES 108,000 or more, your NSSF deduction stops at KES 6,480 a month, matched by KES 6,480 from your employer, KES 12,960 in total. That's the most anyone pays in 2026.
These limits rise each year under a five-year phased rollout that started in February 2023 (Year 1: KES 6,000/KES 18,000; Year 4, from February 2026: KES 9,000/KES 108,000). Confirmed against the KPMG tax alert on Phase 4 of the NSSF rates, checked October 2026.
NSSF is compulsory for employees in formal jobs; it isn't deducted from your pay if you're self-employed or informally employed, though you can register as a voluntary member. For what these contributions mean for your retirement balance and benefits, see our NSSF rates and benefits guide.
Employing someone at home?
House helps, nannies and gardeners must be registered with NSSF too. Our house help salary calculator works out their NSSF, SHIF and housing levy, your own share, and their take-home pay.
Frequently asked questions
What is the maximum NSSF contribution in Kenya in 2026?
KES 6,480 from your pay, matched by KES 6,480 from your employer, for a combined KES 12,960 a month. You hit this once your gross pay reaches KES 108,000, the 2026 upper earnings limit.
What's the difference between NSSF Tier I and Tier II?
Tier I is 6% of your pay up to KES 9,000 and must go to NSSF. Tier II is 6% of your pay between KES 9,000 and KES 108,000, and can be redirected to an approved private pension scheme with RBA approval instead of NSSF.
Does my employer have to match my NSSF contribution?
Yes. Your employer pays the same percentage you do, 6% on each tier, on top of your salary. It isn't taken from your pay, so you won't see it on your payslip as a deduction, but it goes into your NSSF account alongside your own contribution.
When did the 2026 NSSF rates take effect?
1 February 2026. These are the Year 4 rates in a five-year phased increase under the NSSF Act, 2013; Year 3 (KES 8,000 and KES 72,000) applied until 31 January 2026.
Can I reduce my NSSF contribution?
No. The 6% rate and the earnings limits are set by the NSSF Act and apply to every formally employed worker; there's no opt-out or discount for employees.
Is NSSF the same as a pension?
NSSF is Kenya's mandatory social security scheme, and it does pay out a retirement benefit, but most of your Tier II contribution can go to a separate private pension scheme instead if your employer arranges it with RBA approval. Either way, it's on top of any additional pension or SACCO savings you make yourself.