Who is affected by the new 2026 NSSF rates in Kenya?

Employees earning above KSh 108,000 are affected by the new 2026 NSSF rates, as their contributions will increase. Employees earning below the new Upper Earnings Limit (UEL) are not affected, and their monthly NSSF deductions remain the same.

How is NSSF calculated in Kenya in 2026?

NSSF contributions in 2026 are calculated in two tiers. Tier I is 6% of pensionable earnings up to KSh 9,000. Tier II is 6% of earnings above KSh 9,000, capped at KSh 108,000. The total NSSF contribution is the sum of the employee and employer contributions.

What is the difference between the 2025 and 2026 NSSF rates?

In 2025, the Lower Earnings Limit was KSh 8,000 and the Upper Earnings Limit was KSh 72,000. In 2026, the Lower Earnings Limit increases to KSh 9,000 and the Upper Earnings Limit increases to KSh 108,000. Employees earning near or above the previous upper limit will see higher contributions, while those earning below KSh 108,000 will see no change.

How do the 2026 NSSF rates affect take-home pay?

If your salary is above KSh 108,000, your take-home pay will reduce slightly due to higher NSSF contributions. The additional amount is credited to your retirement savings.

What happens if NSSF contributions are not remitted on time?

Penalties and interest apply under the NSSF Act 2013 if contributions are not remitted on time. Employers must remit NSSF contributions by the 9th of the following month to avoid fines.

Can payroll be adjusted for the 2026 NSSF changes?

Yes. Employers should update their payroll software or calculations to reflect the 2026 NSSF rates to ensure accurate deductions and compliance with NSSF requirements in Kenya.

New 2026 NSSF Rates in Kenya: Complete Guide for Employees & Employers

Q: Are the NSSF contribution percentages changing in 2026?

No. The NSSF contribution rates remain at 6% for the employee and 6% for the employer. The only changes in 2026 relate to the Lower Earnings Limit (LEL) and Upper Earnings Limit (UEL).

Q: When do the new 2026 NSSF rates in Kenya take effect?

The new 2026 NSSF rates take effect from 1st February 2026. Employers should ensure their payroll systems reflect this date to remain compliant.

New 2026 NSSF Rates in Kenya: What You Need to Know

February 5, 2026

Estimated read time: 4 minutes

Table of Contents:

1. Introduction – New 2026 NSSF Rates in Kenya: What You Need to Know

2. What is NSSF in Kenya in Simple Terms?

3. What is Tier I and Tier II in NSSF?

4. How do NSSF Contributions Work in Kenya?

5. What Changes in 2026? (New LEL and UEL Explained)

6. How Your NSSF is Calculated – Step by Step Examples

Example 1: Salary KSh 50,000
Example 2: Salary KSh 108,000 (Including 2025 vs 2026 comparison)

7. Quick Comparison Table: 2025 vs 2026 NSSF Deductions

8. Why the New 2026 NSSF Rates Matter for Employees and Employers

9. Frequently Asked Questions (FAQs) on New 2026 NSSF Rates in Kenya

10. Need Help with NSSF and Payroll Compliance? – Quartet Consulting Can Assist

Introduction – New 2026 NSSF Rates in Kenya: What You Need to Know

If you work in Kenya or run a business, it’s important to understand the New 2026 NSSF Rates.

These rates affect both you and your employer.

Knowing exactly how NSSF deductions are calculated will help you plan your take-home pay and grow your retirement savings.

This guide by Quartet Consulting breaks down the new NSSF Rates step by step, using simple examples, so even if you’re new to NSSF, you can follow along.

Struggling to understand the New 2026 NSSF Rates in Kenya?

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What is NSSF in Kenya in Simple terms?

The National Social Security Fund (NSSF) in Kenya is a government pension scheme that helps you save money for your future.

In simple terms, NSSF is your retirement savings plan.

If you are employed in Kenya, every month:

You contribute 6% of your pensionable salary
Your employer also contributes 6%

So in total, 12% of your pensionable earnings is saved for you every month through NSSF.

Your NSSF savings are meant to support you when:

you retire,
you become permanently unable to work (invalidity), or
your family needs support if you pass away (survivor benefits).

Download the Free 2026 NSSF Rates Table

What is Tier I and Tier II in NSSF?

Tier I and Tier II are simply the two parts used to calculate your NSSF contribution in Kenya.

They do not mean two different deductions — they just help NSSF split your salary into two portions for calculation.

How do NSSF contributions work in Kenya?

Under the NSSF Act, 2013, your monthly NSSF contribution is divided into two simple parts called tiers:

Tier I – applies to the part of your salary up to the Lower Earnings Limit (LEL)
Tier II – applies to the part of your salary above the LEL, up to the Upper Earnings Limit (UEL)

In both Tier I and Tier II:

you pay 6%, and
your employer also pays 6%.

In simple terms:

NSSF in Kenya is composed of:

6% from you + 6% from your employer, calculated using Tier I and Tier II limits set under the NSSF Act, 2013.

What are the New 2026 NSSF Rates in Kenya ?

From 1st February 2026, the NSSF pensionable earnings limits in Kenya increase.

This is the only change – the percentage you pay does not change.

Limit	2025 NSSF Limits	2026 NSSF Limits
Lower Earnings Limit (LEL)	KSh 8,000	KSh 9,000
Upper Earnings Limit (UEL)	KSh 72,000	KSh 108,000

What stays the same in 2026?

You still contribute 6%, and your employer still contributes 6%.

What actually changes in 2026?

The salary range used to calculate NSSF (the limits) has increased.

What does this mean for you?

If you earn more than KSh 108,000, your NSSF deduction will increase.
If you earn KSh 108,000 or below, your NSSF deduction stays the same as before.

In short:

The new 2026 NSSF Rates in Kenya increase the earnings limits (Tier I and Tier II), not the contribution percentage.

Not sure how the new NSSF limits affect your salary or payroll?

We guide employees and employers through simple calculations and compliance — fast, easy, and stress-free.

Book Your Free Consultation with Quartet Consulting Today WhatsApp

How will the New 2026 NSSF Rates in Kenya be Calculated – Step by Step

Let’s look at real examples. This is the easiest way to understand how your contribution changes.

EXAMPLE 1:

a) If your Salary is KSh 50,000,your NSSF deduction will be as follows:

NSSF Tiers	Calculation	Amount (Ksh)
Tier I	6% of 9,000	540
Tier II	6% of (50,000 – 9,000)	2,460
Employee Contribution	Tier I + Tier II	3,000
Employer Contribution	Same as Employee	3,000
Total NSSF Contribution	Employee + Employer	6,000

Notice:

Since your salary is below the new Upper Earnings Limit (KSh 108,000), your NSSF contribution does not change compared to 2025.

EXAMPLE 2:

b) If your Salary is KSh 108,000,your NSSF deduction will be as follows:

Tier	Calculation	Amount (Ksh)
Tier I	6% of 9,000	540
Tier II	6% of (108,000 – 9,000)	5,940
Employee Contribution	Tier I + Tier II	6,480
Employer Contribution	Same as Employee	6,480
Total NSSF Contribution	Employee + Employer	12,960

Previously in 2025 under Tier II,your NSSF deductions would be as follows:

Tier	Calculation	Amount (Ksh)
Tier I	6% of 9,000	540
Tier II	6% of (72,000 – 9,000)	3,780
Employee Contribution	Tier I + Tier II	4,320
Employer Contribution	Same as Employee	4,320
Total NSSF Contribution	Employee + Employer	8,640

N/B:

Your NSSF Deduction will increase by KSh 2,160

This means that employees earning above KSh 72,000 now contribute more toward their retirement savings under the 2026 New NSSF Rates.

Quick Comparison Table: 2025 vs 2026 NSSF

To make it super easy to see how the New 2026 NSSF Rates in Kenya affect you, here’s a side-by-side comparison:

Your Salary (KSh)	2025 NSSF	2026 NSSF	Difference
50,000	3,000	3,000
72,000	4,320	4,320	0
108,000	4,320	6,480	+2,160

Notice:

If you earn below the new Upper Earnings Limit (KSh 108,000), your NSSF contribution stays the same.
For higher earners, contributions increase, meaning more money is going into your retirement savings.

Free Resource:

Grab your 2026 New NSSF Rates Table — see all the contribution levels at a glance. It’s super handy for quick checks, planning your take-home pay, or updating payroll.

Why the New 2026 NSSF Rates Matter for Employees and Employers

Let’s see what this means for you:

a) Are you earning above KSh 108,000?

If yes, your take-home pay will drop slightly. But here’s the good news — that extra money isn’t lost.

It’s going straight into your retirement savings, helping you build a bigger fund for the future.

b) Curious about your retirement savings?

Even small increases in contributions now can grow into a significant amount when you retire. Think of it as a little boost for your future self.

c) Are you an employer?

You need to act! Make sure your payroll system reflects the 2026 New NSSF Rates, and remit contributions on time.

d) Worried about fines?

Missing the contribution deadline can trigger penalties and interest under the NSSF Act 2013 — something you definitely want to avoid.

Quick tip:

Even if your salary is below KSh 108,000, take a moment to check your payslip. Confirm that your NSSF deductions are correct — it’s a simple step that keeps you compliant and stress-free.

FAQs: New 2026 NSSF Rates in Kenya

1. Who is affected by the new 2026 NSSF rates?

If you earn above KSh 108,000, your NSSF contribution will increase.
Employees earning below the new Upper Earnings Limit (UEL) are not affected, so your monthly deductions remain the same.

2. Are the NSSF contribution percentages changing in 2026?

No. You still pay 6% of your pensionable earnings, and your employer pays 6%.
The only change is in the earnings thresholds — the Lower Earnings Limit (LEL) and Upper Earnings Limit (UEL).

3. How is NSSF calculated in 2026?

Here’s a simple step-by-step guide for NSSF contributions in Kenya:

Tier I: 6% of earnings up to KSh 9,000
Tier II: 6% of earnings above KSh 9,000, capped at KSh 108,000

Total NSSF contribution = Your contribution + Employer contribution

4. When do the new 2026 NSSF rates in Kenya take effect?

From 1st February 2026. Make sure your payroll reflects this date to stay compliant.

5. What’s the difference between 2025 NSSF rates and 2026 NSSF rates?

2025: LEL = KSh 8,000 | UEL = KSh 72,000
2026: LEL = KSh 9,000 | UEL = KSh 108,000

If your salary was near the old UEL, both your employee NSSF contribution and your employer’s contribution will increase.

If you earn below KSh 108,000, nothing will change.

6. How does this affect my take-home pay?

If your salary is above KSh 108,000, your take-home pay will reduce slightly.
Don’t worry — the extra goes straight into your retirement fund, helping you save more for the future.

7. What happens if contributions aren’t remitted on time?

Penalties and interest apply under the NSSF Act 2013. Employers must remit contributions by the 9th of the following month to avoid fines.

8. Can I adjust payroll for these changes?

Yes! Make sure your payroll software or spreadsheets reflect the 2026 New NSSF Rates. This ensures accurate deductions and keeps your business compliant with KRA and NSSF in Kenya.

Pro Tip: Even if you earn below KSh 108,000, check your payslip to confirm your NSSF contributions are correct. A quick review now can save you headaches later.

Would you like us to assist you:

With understanding the New 2026 NSSF Rates in Kenya ?

Click the WhatsApp button to book your free consultation with Quartet Consulting now

Or call us at 0737 570 370

Need Help? Quartet Consulting Can Assist

Understanding the New 2026 NSSF Rates in Kenya is essential for both employees and employers.

Updating your payroll, knowing your contributions, and staying compliant with NSSF in Kenya and KRA requirements ensures you avoid penalties and grow your retirement savings.

Here’s how Quartet Consulting can help you:

Free Tax Consultation: Book a session to see exactly how the 2026 New NSSF Rates affect you or your employees.
Practical Tax Guidance: Get expert advice on payroll compliance, NSSF contributions, tax planning, and KRA regulations.

Stay compliant, plan ahead, and maximize your retirement savings with Quartet Consulting, the trusted partner for SMEs and NGOs in Kenya.