NSSF Calculator Kenya
Calculate your exact Tier I and Tier II National Social Security Fund (NSSF) contributions. This 2026 tool instantly processes the Phase 4 limits, displaying both the employee deduction and the mandatory employer match.
Pro Tip: Under Phase 4 implementation, the Upper Earnings Limit (UEL) caps at KES 108,000. Gross salary exceeding this threshold does not attract further NSSF deductions.
Understanding the NSSF Phase 4 Rates
Our NSSF Calculator operates using the updated Phase 4 limits, officially gazetted by the Ministry of Labour and enforced by the National Social Security Fund. The Kenyan pension system is divided into two tiers, requiring an equal 6% match from both employer and employee.
How Phase 4 NSSF Tiers Work
| NSSF Component | Earnings Bracket (KES) | Calculation Logic |
|---|---|---|
| Lower Earnings Limit (LEL) | 0 to 8,000 | Base limit for Tier I contributions. |
| Tier I Deduction | Up to 8,000 | 6% of basic pay up to the LEL. (Max KES 480). |
| Upper Earnings Limit (UEL) | 108,000 | Maximum pensionable salary cap for 2026. |
| Tier II Deduction | 8,001 to 108,000 | 6% of the balance between LEL and UEL. |
Frequently Asked Questions
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