SHIF Calculator Kenya (2026)
Calculate your exact Social Health Insurance Fund (SHIF) contributions. Fully updated for 2026, our tool computes the mandatory 2.75% uncapped deduction enforced by the Social Health Authority (SHA).
Pro Tip: SHIF contributions are now an allowable deduction for PAYE calculations. This means they reduce your taxable income.
Understanding SHIF: The New Health Insurance Fund in Kenya
The Social Health Insurance Fund (SHIF) officially replaced the National Hospital Insurance Fund (NHIF) in 2024. Managed by the Social Health Authority (SHA), the fund aims to achieve Universal Health Coverage (UHC) across Kenya. Unlike the previous tiered NHIF system, SHIF uses a flat-rate model based on the Ministry of Health's revised guidelines.
How the 2.75% SHIF Deduction is Calculated
Our SHIF Calculator Kenya applies a strict 2.75% rate to your total gross monthly earnings. This includes your basic salary and all taxable allowances (house, car, commuter, etc.).
Statutory SHIF Compliance Table (2026)
| Category | Rate (%) | Earnings Cap | Minimum Amount |
|---|---|---|---|
| Salaried Employees | 2.75% | None (Uncapped) | KES 300 |
| Self-Employed | 2.75% | Proportional to Income | KES 300 |
| Government Matching | 0% | N/A | N/A |
Important: SHIF as an Allowable Deduction
One of the most significant updates for employees using a net salary calculator is that SHIF is an allowable deduction. This means the SHIF amount is subtracted from your gross pay before the 2026 KRA tax bands are applied, resulting in a slightly lower income tax (PAYE) liability.
SHIF Kenya: Frequently Asked Questions
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