LATEST UPDATE ON NSSF DEDUCTION - FEB 2026

The National Social Security Fund (NSSF) is a mandatory social security contribution scheme designed to provide financial protection for employees in the form of retirement benefits, disability benefits, and survivor benefits.

Both the employer and employee are required to make contributions based on statutory regulations in the respective country.

The most recent update to the National Social Security Fund (NSSF) contributions in Kenya took effect starting February 1, 2026 as part of the phased implementation of the NSSF Act, 2013. Hence , NSSF deductions will increase from the current maximum of Kshs. 4,320 to Kshs. 6,480 for employees, with an equal contribution required from the employer.

This reflects a 6% deduction from the employee’s monthly gross salary, matched by the employer, bringing the total contribution to 12%.

The revised rates will now apply to salaries ranging from Kshs. 9,000 to Kshs. 108,000, up from the previous range of Kshs. 8,000 to Kshs. 72,000. 

What Changed? 

Impact on Tier I and Tier II Contributions

Tier I Contributions

• Based on the new lower earnings limit of Kshs. 9,000 (previously Kshs. 8,000).
• Employees will contribute Kshs. 540, matched by an equal employer contribution.

Tier II Contributions

• Calculated using the upper earnings limit, now Kshs. 108,000 (up from Kshs. 72,000).
• Employees will contribute 6% of the difference between the upper and lower limits, up to a maximum of Kshs. 5,940, also matched by the employer