NSSF New Rates Kenya 2026 - How Much More You Are Paying
MGLSHub
MGLSHub Editorial Team
Kipchoge opened his February 2026 payslip and his NSSF deduction had jumped from KES 4,320 to KES 5,940. His employer had also increased their matching contribution. Nobody had sent him a memo. He called three colleagues and they had all seen the same increase. This guide explains exactly what changed in February 2026 and what it means for your pension.
Why NSSF Contributions Increased in February 2026
The NSSF Act 2013 introduced a five-phase increase in contributions to be implemented over five years. February 2026 marked Phase 4 of this rollout. Each phase increases the earnings limits used to calculate contributions, resulting in higher deductions for most employees. Phase 5, the final increase, is expected in February 2027.
The contribution rate itself has not changed. It remains 6% of gross salary, matched equally by the employer. What changed are the earnings limits for Tier 1 and Tier 2.
NSSF Rates February 2026
| Component | Amount (KES) |
|---|---|
| Tier 1 Lower Limit | 9,000 |
| Tier 1 Employee Contribution (6%) | 540 |
| Tier 1 Employer Contribution (6%) | 540 |
| Tier 2 Upper Limit | 108,000 |
| Tier 2 Employee Contribution max | 5,940 |
| Maximum Employee Contribution | 6,480 |
| Maximum Total Monthly Contribution | 12,960 |
| Gross Salary (KES) | NSSF Employee (KES) | NSSF Employer (KES) |
|---|---|---|
| 15,000 | 900 | 900 |
| 30,000 | 1,800 | 1,800 |
| 50,000 | 3,000 | 3,000 |
| 80,000 | 4,800 | 4,800 |
| 108,000 and above | 6,480 | 6,480 |
"Phase 4 of the NSSF contribution rate increase takes effect February 2026. The new maximum employee contribution is " KPMG Kenya Tax Alert, February 2026.
Related Guides Worth Reading
NSSF is one of four statutory deductions on your payslip. For the complete breakdown including PAYE, SHIF, and Housing Levy, read our PAYE calculator guide which shows every deduction on a KES 80,000 salary with exact figures.
If you are an employer managing payroll, also read our SHIF calculator guide which covers the 2.75% health insurance deduction that replaced NHIF in October 2024.
Conclusion - Check Your February 2026 Payslip Now
If your NSSF deduction did not increase in February 2026, your employer may not have updated their payroll system. The new maximum employee contribution is Use the MGLSHub NSSF calculator to verify your correct deduction every month.
NSSF Calculator Kenya
Enter gross salary. Get Tier 1 and Tier 2 NSSF contributions using the latest official rates.
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