SHIF calculator: what you pay a month
SHIF, the Social Health Insurance Fund, takes 2.75% of your gross salary every month, never less than Ksh 300 and with no cap. On Ksh 50,000 that is Ksh 1,375 a month, Ksh 16,500 a year. It comes off before PAYE, so it lowers your tax a little.
Rules as of October 2026. Updated .
Work out your SHIF
SHIFKsh 1,375a month
| Gross pay | Ksh 50,000 |
|---|---|
| NSSF Tier IYour pension, paid to the National Social Security Fund: 6% of your pay up to Ksh 9,000. Your employer adds the same again. | −Ksh 540 |
| NSSF Tier IIMore pension: 6% of your pay between Ksh 9,000 and Ksh 108,000. Your employer matches it too. You get it back when you retire. | −Ksh 2,460 |
| SHIFThe Social Health Insurance Fund: 2.75% of your gross pay, at least Ksh 300. It covers you at hospitals and clinics. | −Ksh 1,375 |
| Housing LevyThe Affordable Housing Levy: 1.5% of your gross pay, and your employer pays the same. It funds the government's affordable homes. | −Ksh 750 |
| PAYEPay As You Earn: income tax your employer takes and pays to KRA (the Kenya Revenue Authority). It is worked out after NSSF, SHIF and the Housing Levy come off, then Ksh 2,400 of personal relief comes off the tax. | −Ksh 5,846 |
| Take-home | Ksh 39,029 |
| SHIF in a year | Ksh 16,500 |
Your employer takes it with PAYE, NSSF and the Housing Levy and pays it to the Social Health Authority. The employer does not add a share.
The Social Health Authority means-tests the self-employed; this uses the income you type.
Ksh 1,375 a month for cover you hope you never need. In GrindLife Nairobi your payslip takes it too, and the hospital bill still comes.
Play free GrindLife is a free life game on real Nairobi streets, with a real Kenyan payslip.SHIF by salary
Ksh. Take-home after NSSF, SHIF, the Housing Levy and PAYE.
| Gross a month | SHIF | SHIF a year | Take-home |
|---|---|---|---|
| 10,000 | 300 | 3,600 | 8,950 |
| 15,000 | 413 | 4,950 | 13,463 |
| 20,000 | 550 | 6,600 | 17,950 |
| 30,000 | 825 | 9,900 | 26,194 |
| 50,000 | 1,375 | 16,500 | 39,029 |
| 75,000 | 2,063 | 24,750 | 54,735 |
| 100,000 | 2,750 | 33,000 | 70,442 |
| 150,000 | 4,125 | 49,500 | 103,618 |
| 250,000 | 6,875 | 82,500 | 170,643 |
| 500,000 | 13,750 | 165,000 | 338,206 |
How SHIF works
- It is 2.75% of gross pay. Below Ksh 10,909 a month the Ksh 300 minimum applies instead.
- There is no top limit: someone on Ksh 500,000 pays 2.75% of all of it.
- It comes off your pay before PAYE is worked out, so it lowers your tax.
- Self-employed? You pay 2.75% of your income as the Authority assesses it, at least Ksh 300 a month. On Ksh 8,000 that is Ksh 300.
Questions people ask
How much is SHIF deduction per month?
2.75% of your gross pay, at least Ksh 300. On Ksh 50,000, Ksh 1,375.
What is the minimum SHIF contribution?
Ksh 300 a month, for anyone earning under Ksh 10,909 and for the self-employed in a slow month.
How much SHIF does a self-employed person pay?
2.75% of income, at least Ksh 300. On Ksh 8,000 a month that is Ksh 300.
Is SHIF deducted before tax?
Yes. Since 27 December 2024 SHIF comes off your pay before PAYE, like NSSF and the Housing Levy.