Social Health Insurance Fund (SHIF) Kenya

SOCIAL HEALTH INSURANCE FUND (SHIF):

Last reviewed – 26 February 2025

The Social Health Insurance Act, 2024 (SHIA) replaces the National Hospital Insurance Fund (NHIF) with a universal health insurance system for all Kenyan residents. It introduces mandatory contributions, covers vulnerable populations, and streamlines healthcare benefits, tariffs, and claims management.

Key Features of SHIF

Universal Registration: All Kenyan residents must register.
Employer Contributions: Employers must deduct 2.75% of gross salary/wages and remit it to the Social Health Authority (SHA) by the 9th of the following month.
Dispute Resolution: The Social Health Insurance Tribunal provides alternative dispute resolution mechanisms.
Transition from NHIF: The Social Health Insurance (Amendment) Regulations, 2024 outline timelines and provisions for specialized healthcare services.
Tax Deductibility: The Tax Laws (Amendment) Act, 2024 allows SHIF contributions as deductible expenses for tax purposes.