Enter your monthly pensionable pay and this calculator works out NSSF Tier I and Tier II contributions — employee, employer, and combined — using the current phased earnings limits.
NSSF contributions in Kenya run through two tiers, each charged at 6% of pensionable pay and matched shilling-for-shilling by the employer. This calculator applies both tiers to your monthly pensionable pay and shows the employee, employer, and combined figures.
How Is NSSF Calculated in Kenya?
NSSF splits pensionable pay into two bands. Tier I charges 6% on pay up to the Lower Earnings Limit (LEL). Tier II charges 6% on the slice of pay between the LEL and the Upper Earnings Limit (UEL) — nothing above the UEL is contributed. Each tier is paid twice: once by the employee (deducted from pay) and matched in full by the employer, so the fund receives 12% of pensionable pay in each band.
What Are the Current NSSF Limits?
The NSSF Act 2013 phases the LEL and UEL upward each year. From 1 February 2026, Tier I applies to the first KES 9,000 of pensionable pay and Tier II applies to pay between KES 9,000 and KES 108,000 — up from KES 8,000 and KES 72,000 in 2025. Select the year that matches your payslip to apply the correct limits; January 2026 payslips still used the 2025 figures.
What Counts as Pensionable Pay?
Pensionable pay is gross cash pay before statutory deductions — basic salary plus regular cash allowances. It excludes non-cash benefits, reimbursements, and one-off payments like bonuses, unless your employer's scheme rules say otherwise. Enter your gross monthly pay unless you know your pensionable pay figure differs.
How Do I Read the Results?
The panel shows Tier I and Tier II contributions separately for employee and employer, plus the employee total (what comes off your payslip), employer total (what your employer pays in on top), and the combined amount that reaches your NSSF account each month. This tool is for estimation — confirm your exact deduction against your payslip or KRA's official NSSF calculator.
How much NSSF is deducted per month in Kenya?
From 1 February 2026, NSSF deducts 6% of pensionable pay up to KES 9,000 (Tier I, max KES 540/month) plus 6% of pay between KES 9,000 and KES 108,000 (Tier II, max KES 5,940/month). The employer matches both tiers, so the combined maximum contribution is KES 12,960/month.
What is the difference between NSSF Tier I and Tier II?
Tier I is the mandatory NSSF contribution on pensionable pay up to the Lower Earnings Limit (LEL). Tier II applies to pay between the LEL and the Upper Earnings Limit (UEL); employers may remit Tier II to NSSF directly or to an approved contracted-out private pension scheme instead.
Does NSSF apply to my full salary?
No. NSSF only applies to pensionable pay up to the Upper Earnings Limit (KES 108,000/month from February 2026). Any pay above that limit is not subject to NSSF.