National Social Security Fund (NSSF) Rates as from 2026

What are the new NSSF contribution rates for 2026?

The new NSSF rates take effect in February 2026. Employees will contribute 6% of their pensionable earnings, matched by employers. Contributions are categorized into two tiers:

• Tier 1 (Lower Limit) – KES 1,080 total (KES 540 by employee, KES 540 by employer).
• Tier 2 (Upper Limit) – KES 11,880 total (KES 5,940 by employee, KES 5,940 by employer)

How is the pensionable salary determined?

The pensionable salary is based on the employee’s gross earnings, with a lower limit (Tier 1) and an upper limit (Tier 2).

• Lower Limit Tier 1 applies to earnings up to KES 9,000.
• Upper Limit Tier 2 applies to earnings above KES 108,000.

How are the contributions calculated?

• Tier 1 Contribution = 6% of the lower limit salary (KES 9,000), which is KES 540.
• Tier 2 Contribution = 6% of the salary less the lower limit (Gross Salary − KES 9,000), which is KES 5,940.
• Both the employer and employee contribute equally, doubling the total amount.

What happens if an employee earns less than KES 9,000?

Employees earning less than KES 9,000 will only contribute to Tier 1, meaning their total NSSF contribution will be KES 1,080 (KES 540 from the employee and KES 540 from the employer).

What is the deadline for remitting NSSF contributions?

Employers must submit NSSF contributions by the 9th of every month to avoid penalties.

What is the maximum NSSF contribution in 2026?

Tier 1: KES 540 (Employee)

Tier 2: KES 5,940 (Employee).

How does WinguApps help with NSSF calculations?

WinguApps provides an automated payroll solution that calculates NSSF contributions based on the latest rates, ensuring compliance and accuracy.

How do the new rates impact employers?

Employers are required to match employee contributions.

The increased upper limit (from KES 9,000 in 2026 to KES 108,000 in 2026) means:

• Higher payroll cost for higher-earning employees
• Improved retirement savings for employees

What happens if an employer does not comply with the new rates?

Non-compliance may result in penalties and fines imposed by NSSF.

How can WinguApps help with NSSF 2026 calculations?

WinguApps’ payroll solution automatically:

• Applies the 2026 NSSF limits
• Calculates Tier 1 and Tier 2 correctly
• Caps contributions at KES 108,000
• Generates compliant reports
• Prevents under- or over-deductions

This ensures accuracy, compliance, and peace of mind.
Finc out more about our Payroll Solution.