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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.

Effective Date

  • Contributions and access to healthcare services began on 1 October 2024

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