New NSSF calculator 2026 | New NSSF Tier 1 & Tier 2 rates

Calculate your NSSF tier 1 and tier 2 contributions by entering your gross salary and using the Taxmate NSSF calculator.

NSSF 2026 Calculator

Year 4 Rates

Gross Monthly Salary (KES)

*Based on 6% rate. Tier I cap: Sh 9,000 | Tier II cap: Sh 108,000.

New NSSF rates 2026 (What’s changing in 2026)

From 1st February 2026, the National Social Security Fund (NSSF) will enter its fourth year under the NSSF Act of 2013.

In this fourth year, you should expect a higher NSSF contribution to be deducted from your payslip due to an increase in tier 1 and tier 2 contributions.

The new lower limit contribution will be KSh 9,000, down from KSh 8,000 in 2025, while the upper limit will be KSh 108,000, up from KSh 72,000 in 2025.

As a result, a larger portion of your salary will be allocated towards NSSF contributions. However, the 6% contribution will remain unchanged.

NSSF tier 1 and tier 2 contributions in 2026 in comparison to 2025

The NSSF Act of 2013 split the NSSF contribution into tier 1 and tier 2. For 2026, tier 1 is a mandatory contribution for employees earning at least Ksh 9,000. The maximum employee contribution for tier 1 is Ksh 540 (9000 x 6%) while the employer contributes the same amount (KSh), bringing the total to Ksh 1,080 per month.

Note that it’s mandatory to remit tier 1 contribution to NSSF and cannot be paid to a private pension fund.

Tier 2 contribution applies to employees earning over KSh 9,001 and is capped at KSh 108,000. Unlike tier 1 contributions, which must be remitted to NSSF, tier 2 contributions can be remitted to approved occupational pension schemes or to NSSF. The maximum contribution for tier 2 for both employee and employer is KSh 11,880, with each contribution being KSh 5,940 per month.

How to calculate the Tier 1 contribution 2026

NSSF tier 1 contribution applies to the first 9,000 of your salary, which is multiplied by 6,% which is the contribution rate.

9000 x 6% = Ksh 540

Both employee and employer contribute the same amount bring the maximum tier 1 contribution to Ksh 1080 per month.

How to calculate tier 2 contribution

NSSF tier 2 contribution applies to Kenyans earning above KSh 9,000 and capped at KSh 108,000.

To calculate your tier 2 contribution, take your gross salary minus the lower earning limit (9,000) and multiply by 6%. Remember that it’s capped at KSh 108,000.

NSSF contribution example for a Kenyan earning KSh 50,000 per month

Gross salary = KSh 50,000.
Employee Tier 1 contibution = 9000 x 6% = Ksh 540
Employer tier 1 contribution = KSh 540
Total tier 1 contribution = KSh 1080

Employee tier 2 contribution = (50000 – 9000) x 6% = KSh 2,460

Employer tier 2 contribution = KSh 2,460

Total tier 2 contribution = 4920.

Total NSSF contribution for a Kenyan earning KSh 50,000 per month

Tier 1 contribution + tier 2 contribution

1080 + 4920 = KSh 6000.

Frequently asked questions

Taxmate NSSF calculator for 2026 is 100% accurate in line with the NSSF Act of 2013.

Tier I: 6% of your earnings up to the Lower Earnings Limit of Sh9,000 (Max Sh540).Tier II: 6% of your earnings above Sh9,000, capped at the Upper Earnings Limit of Sh108,000 (Max Sh5,940)

The new limits apply to the February 2026 payroll. January 2026 salaries will still be processed using the 2025 limits (Sh8,000 and Sh72,000).

Yes. In Kenya, NSSF contributions are tax-deductible. Your employer calculates your taxable income after deducting your NSSF contribution. This lower taxable base results in a slight reduction in the PAYE tax you pay.