NSSF calculator 2026: Tier I and Tier II
Since February 2026 NSSF is 6% of your pay up to Ksh 108,000, so the most you pay is Ksh 6,480 a month. Tier I is 6% of the first Ksh 9,000 (Ksh 540); Tier II is 6% of the rest up to Ksh 108,000. On Ksh 50,000 you pay Ksh 3,000 and your employer adds Ksh 3,000.
Rules as of February 2026 (Year 4). Updated .
Work out your NSSF
You payKsh 3,000a month to NSSF
| Tier I6% of your pay up to the lower limit, Ksh 9,000. | Ksh 540 |
|---|---|
| Tier II6% of your pay between Ksh 9,000 and Ksh 108,000. | Ksh 2,460 |
| Off your payslip | Ksh 3,000 |
| Your employer addsThe same again, from the employer. It does not come out of your pay. | Ksh 3,000 |
| Into your NSSF accountYours and your employer's together, every month. | Ksh 6,000 |
The same as on last year's limits (Ksh 3,000): your pay is under the old upper limit.
For an employee in the NSSF scheme. Self-employed members pay in what they choose.
Ksh 6,000 a month into a pension you only see at 60. In GrindLife Nairobi your payslip takes it too. Can you still pay rent?
Play free GrindLife is a free life game on real Nairobi streets, with a real Kenyan payslip.NSSF by salary, February 2026 onwards
Ksh a month. Year 3 is what the same pay paid from February 2025 to January 2026.
| Gross | Tier I | Tier II | You pay | Employer | Total a month | Year 3 (2025) |
|---|---|---|---|---|---|---|
| 6,000 | 360 | 0 | 360 | 360 | 720 | 360 |
| 9,000 | 540 | 0 | 540 | 540 | 1,080 | 540 |
| 15,000 | 540 | 360 | 900 | 900 | 1,800 | 900 |
| 25,000 | 540 | 960 | 1,500 | 1,500 | 3,000 | 1,500 |
| 40,000 | 540 | 1,860 | 2,400 | 2,400 | 4,800 | 2,400 |
| 50,000 | 540 | 2,460 | 3,000 | 3,000 | 6,000 | 3,000 |
| 72,000 | 540 | 3,780 | 4,320 | 4,320 | 8,640 | 4,320 |
| 90,000 | 540 | 4,860 | 5,400 | 5,400 | 10,800 | 4,320 |
| 108,000 | 540 | 5,940 | 6,480 | 6,480 | 12,960 | 4,320 |
| 150,000 | 540 | 5,940 | 6,480 | 6,480 | 12,960 | 4,320 |
What changed in February 2026
- The lower limit went from Ksh 8,000 to Ksh 9,000, so Tier I is now Ksh 540 a month for anyone earning Ksh 9,000 or more.
- The upper limit went from Ksh 72,000 to Ksh 108,000. The most you pay rose from Ksh 4,320 to Ksh 6,480, Ksh 2,160 more a month.
- The rate did not move: 6% from you and 6% from your employer.
- If you earn under Ksh 72,000, nothing changed for you. On Ksh 50,000 it is Ksh 3,000 both years. On Ksh 100,000 it went from Ksh 4,320 to Ksh 6,000.
Tier I and Tier II, plainly
- Tier I
- 6% of the first Ksh 9,000 of your pay: at most Ksh 540. Every employer pays it to NSSF.
- Tier II
- 6% of your pay between Ksh 9,000 and Ksh 108,000: at most Ksh 5,940. Employers with an approved staff pension scheme may send Tier II there instead of NSSF.
- The employer's share
- Your employer matches you shilling for shilling. On a full Ksh 108,000 or more, Ksh 12,960 goes in every month.
- Tax
- NSSF comes off your pay before PAYE, so it lowers your tax. NSSF and any other registered pension count up to Ksh 30,000 a month.
Questions people ask
How much is NSSF deduction in 2026?
6% of your gross pay up to Ksh 108,000. The most anyone pays is Ksh 6,480 a month, and the employer pays the same.
How is NSSF calculated on Ksh 50,000?
Tier I is Ksh 540 (6% of Ksh 9,000). Tier II is Ksh 2,460 (6% of the rest). You pay Ksh 3,000; with your employer's share, Ksh 6,000 goes in.
What are the new NSSF rates from February 2026?
Year 4 of the NSSF Act: lower limit Ksh 9,000, upper limit Ksh 108,000, 6% each from you and your employer. Year 3 used Ksh 8,000 and Ksh 72,000.
What is the maximum NSSF contribution in 2026?
Ksh 6,480 a month from you, Ksh 12,960 with your employer's share. It applies once your pay reaches Ksh 108,000.
Does NSSF reduce PAYE?
Yes. It comes off before tax is worked out, up to Ksh 30,000 a month with any other registered pension.