Kenya NSSF Contribution Limits Revised February 2026

Legislative summary of changes 

Revised NSSF contribution limits, effective 1 February 2026

• Tier I (Lower Earnings Limit)
  • Increases from KSh 8,000 to KSh 9,000.
  • Employee and employer contribution rates remain at 6% each.
  • This results in a Tier I monthly contribution of KSh 540 for the employee and KSh 540 for the employer (6% of KSh 9,000).
• Tier II (Upper Earnings Limit)
  • Increases from KSh 72,000 to KSh 108,000.
  • This expands the pensionable earnings band subject to 6% employee and 6% employer contributions.
• Maximum monthly contributions
  • Maximum employee contribution increases from KSh 4,320 to KSh 6,480.
  • Employers match the same amount, increasing the maximum combined contribution from KSh 8,640 to KSh 12,960 per month.
• Clarifications / legal context
  • These changes reflect Year 4 of the phased implementation schedule under the NSSF Act, which began in February 2023.
  • Future adjustments after this phase are expected to be issued via Gazette Notices by the Cabinet Secretary for Labour and Social Protection.

NSSF contributions are tax-deductible, which may affect taxable employment income.

Additional information and resources 

• Click here to access the official publication.
• Please refer to release note PSPDEV-25160 titled Calculation changes / NSSF rates update 2026 for more information.

Should you have any questions regarding the Kenya NSSF rates update 2026, please feel free to visit our Support page for more ways to get in touch, or email us at support@payspace.com

The Deel Local Payroll Team