NSSF Calculator (Kenya)
Updated November 2026 · Free · No sign-up
Calculate NSSF contributions — Kenya’s 6% employee + 6% employer across Tier I (to the lower limit) and Tier II (to the upper limit), under the Act’s phased ceilings.
Quick answer: NSSF = 6% from you + 6% from the employer, split into Tier I (up to the lower earnings limit) and Tier II (between lower and upper limits). With the upper limit around KSh 72,000 (phase-dependent — verify), the maximum employee share is ~KSh 4,320/month.
The Tier System
The NSSF Act 2013 (enforced from 2023 after a decade of litigation) phases contributions up annually:
| Tier I | 6% + 6% on salary up to the LOWER limit — stays with NSSF |
| Tier II | 6% + 6% on the slice between lower and upper limits — employers may contract out to approved private schemes |
The upper limit has stepped up each February (18k → 36k → 72k trajectory toward wage-linked levels) — hence the "my NSSF doubled" Februaries. Verify the current phase.
Worked Example
KSh 80,000 salary, limits 8,000/72,000: Tier I = 480; Tier II = 6% × 64,000 = 3,840 → employee KSh 4,320, employer matches — KSh 8,640/month toward retirement.
What It Buys
Retirement pension/lump sum at 60 (50 early), invalidity and survivors’ benefits, and emigration withdrawals. Tier II contracted-out funds follow the private scheme’s rules — ask which fund holds yours.
Checking and Claiming
Register for the NSSF member portal and verify monthly postings (remittance failures are common in SMEs); the annual statement is your pension record. At exit toward self-employment, voluntary continuation (KSh 200+ minimum) keeps the account alive. Pair with the PAYE stack — NSSF deducts pre-tax.
Frequently Asked Questions
How much is NSSF in Kenya?
6% employee + 6% employer across two tiers, to the upper earnings limit (~KSh 72,000 current phase — verify) — max ~KSh 4,320 each at that ceiling.
What are Tier I and Tier II?
Tier I: contributions on salary to the lower limit (NSSF-held). Tier II: the slice to the upper limit — employers may contract out to approved private schemes.
Why did my NSSF deduction jump in February?
The Act’s phased upper-limit increases land each February — the deduction tracks the new ceiling.
When can I access NSSF benefits?
Retirement at 60 (early from 50), invalidity, survivors’ benefits, and emigration — the member portal shows your accumulated credit.
Is NSSF tax-deductible?
Yes — pension contributions reduce taxable income before PAYE within statutory limits.
✓ Formula verified • Last updated: November 3, 2026