How is NSSF calculated under the 2024 Act?

NSSF charges 6% of pensionable pay from both employee and employer. Pay is split into two tiers: Tier I covers earnings up to the Lower Earnings Limit (KES 8,000) and Tier II covers the portion between the Lower and Upper Earnings Limits (KES 72,000).

What is the maximum NSSF deduction?

With a Lower Earnings Limit of KES 8,000 and an Upper Earnings Limit of KES 72,000, the maximum pensionable pay is KES 72,000. At 6% the employee maximum is KES 4,320 per month, matched by the employer.

What replaced the old KES 200 NSSF rate?

The 2024 implementation of the NSSF Act 2013 replaced the historic flat KES 200 with the tiered 6%-of-pay model, dramatically increasing contributions for most earners.

Does the employer pay NSSF too?

Yes. The employer matches the employee's 6% contribution, so the total going to NSSF is effectively 12% of pensionable pay up to the cap, split equally.

Is my salary stored anywhere?

No. All calculations run in your browser. Your figures are never transmitted or saved.

Kenya NSSF Contribution Calculator

The National Social Security Fund (NSSF) is Kenya’s mandatory pension scheme. The phased implementation of the NSSF Act 2013, which took full effect from 2024, replaced the old flat KES 200 contribution with a tiered percentage model. This calculator applies the current Tier I and Tier II rules so payroll teams can compute the correct deduction.

How it works

Two thresholds define the tiers:

Lower Earnings Limit (LEL): KES 8,000
Upper Earnings Limit (UEL): KES 72,000

The calculation:

Tier I = 6% of the lesser of pay and the LEL (8,000). Maximum KES 480.
Tier II = 6% of the portion of pay between the LEL and the UEL — that is, min(pay, 72,000) − 8,000, when positive. Maximum KES 3,840.
Employee total = Tier I + Tier II.
The employer matches the same amount, so the combined NSSF remittance is double the employee figure.

Pay above the Upper Earnings Limit is ignored, capping the employee contribution at KES 4,320 per month.

Example

For pensionable pay of KES 50,000:

Tier I = 6% × 8,000 = KES 480
Tier II = 6% × (50,000 − 8,000) = 6% × 42,000 = KES 2,520
Employee total = KES 3,000, matched by the employer for a combined KES 6,000.

Notes

NSSF is separate from NHIF (health) and PAYE (income tax). The earnings limits are reviewed annually by the government, so confirm the current LEL and UEL against the official gazette. This tool uses the standard 6% rate applied to both tiers.