What Changed in Kenya's NSSF Limits in 2026
A plain-language breakdown of the updated Tier I and Tier II contribution limits, and what payroll teams need to do before the next run.
Kenya's National Social Security Fund (NSSF) contribution structure uses two tiers — Tier I (Lower Earnings Limit) and Tier II (Upper Earnings Limit). When either limit changes, payroll teams must update calculations before the next run or risk under- or over-remitting.
Tier I and Tier II in plain language
**Tier I** applies to the first portion of an employee's pensionable earnings — the Lower Earnings Limit (LEL). Both employee and employer contribute 6% on earnings up to this ceiling.
**Tier II** applies to earnings between the LEL and the Upper Earnings Limit (UEL). Again, both parties contribute 6% on this band. Earnings above the UEL are not subject to further NSSF contributions.
For 2026, reference values used in UzimaHR's Statutory Rates Engine are:
- Tier I LEL: KES 9,000 per month
- Tier II UEL: KES 108,000 per month
- Contribution rate: 6% employee + 6% employer on each applicable band
Always verify current limits against the latest NSSF Gazette Notice before filing.
What payroll teams should do
- Confirm effective date — Limits typically apply from 1 January unless a Gazette Notice specifies otherwise.
- Re-run gross-to-net previews — High earners may see changed NSSF lines; net pay shifts even when basic salary is unchanged.
- Update remittance files — NSSF returns must reflect Tier I and Tier II splits correctly.
- Communicate to employees — ESS payslips should show the updated breakdown with tooltips explaining each line.
How UzimaHR handles rate changes
Rates in UzimaHR are never hardcoded. Each statutory item is versioned with an `effectiveFrom` date and audit trail. When NSSF publishes new limits, your administrator proposes an update, finance approves it, and the new version applies to payroll runs on or after the effective date — no code deployment required.
Cross-check before you file
Statutory rates change via Finance Acts and Gazette Notices. UzimaHR's engine is built to update without redeploying code, but you should always cross-check current rates against official KRA, NSSF, and SHA publications before remittance.