SHIF Calculator (Kenya)
Updated November 2026 · Free · No sign-up
Calculate your SHIF contribution — the 2.75% of gross salary (minimum KSh 300) that replaced NHIF’s flat bands, who wins and loses vs the old rates, and household coverage.
Quick answer: SHIF = 2.75% of gross monthly salary, minimum KSh 300, no ceiling — replacing NHIF’s KSh 150-1,700 bands from October 2024. Below ~KSh 62,000 of salary you pay less than old NHIF; above it, more — often much more.
SHIF vs the Old NHIF
| Salary | Old NHIF (band) | SHIF 2.75% | Change |
|---|---|---|---|
| KSh 20,000 | 750 | 550 | −200 ✓ |
| KSh 50,000 | 1,200 | 1,375 | +175 |
| KSh 100,000 | 1,700 (cap) | 2,750 | +1,050 |
| KSh 500,000 | 1,700 | 13,750 | +12,050 — the uncapped percentage’s bite |
The percentage design makes SHIF progressive where NHIF’s cap was regressive — high earners fund the pool; the fund covers the contributor’s household (spouse + children declared to SHA).
Mechanics
- Employees: payroll-deducted, employer-remitted by the 9th.
- Self-employed/informal: 2.75% of declared household income, minimum KSh 300/month, annual means-testing.
- Tax: deductible before PAYE (post-2023 treatment) — see the full stack.
Transition Notes
Registration migrated NHIF members to SHA; dependants need re-declaration for coverage — the step families miss until a hospital visit. Litigation around the scheme continued through 2025; rates/benefits tariffs remain politically live — verify current rules at major decisions. Employers: SHIF + housing levy + NSSF phases pushed Kenyan statutory costs up sharply since 2023; the loaded-cost math needs refreshing.
Frequently Asked Questions
How much is SHIF?
2.75% of gross monthly salary (minimum KSh 300), uncapped — replacing NHIF’s banded KSh 150-1,700 from October 2024.
Who pays more under SHIF than NHIF?
Everyone above ~KSh 62,000/month — a KSh 100,000 earner pays 2,750 vs the old 1,700 cap; low earners pay less.
Does SHIF cover my family?
The contributor’s declared household (spouse and children) — register dependants with SHA; coverage follows declaration.
How do the self-employed pay?
2.75% of means-tested household income, minimum KSh 300/month, payable annually or as arranged with SHA.
Is SHIF tax-deductible?
Yes — it reduces taxable income before PAYE under the current treatment.
✓ Formula verified • Last updated: November 3, 2026