Kenya Finance CalculatorAugust 2026
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.
Salary tools
NSSF Calculator Kenya
Estimate Tier I and Tier II monthly employee deductions and employer matching contributions using Year 4 statutory rates.
NSSF Contribution Structure (Year 4)
Statutory limits and contribution caps for Kenyan employers and employees.
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Tier I (Lower Limit) | 6% up to KSh 9,000 | Max KSh 540 employee + KSh 540 employer |
| Tier II (Upper Limit) | 6% from KSh 9,001 to KSh 108,000 | Max KSh 5,940 employee + KSh 5,940 employer |
| Total Combined Cap | KSh 6,480 per month | Total employee maximum deduction |
Quick Answers
NSSF Contribution FAQs
What are the NSSF Year 4 contribution rates?
Under the NSSF Act, contributions are split into two tiers: Tier I covers pensionable earnings up to KSh 9,000 (6% = KSh 540 employee, matched by employer). Tier II covers earnings between KSh 9,001 and KSh 108,000 (6% = up to KSh 5,940). The total maximum employee contribution is KSh 6,480, matched equally by the employer.
Is NSSF deducted before or after PAYE tax?
NSSF employee contributions are an allowable tax deduction under Section 15 of the Income Tax Act. They are deducted from gross earnings before calculating taxable pay, reducing your PAYE tax burden.
Can an employer opt out of Tier II NSSF contributions?
Employers who have registered private or occupational pension schemes that meet RBA guidelines can apply for contracted-out scheme status to remit Tier II contributions into their approved private scheme instead of NSSF.