NSSFNSSF Tier II 2026NSSF Act 2013pension Kenyapayroll deductionsretirement savingsdiaspora pensionsemployer compliancesocial securitycontracted-out schemes
NSSF Tier II Contributions in Kenya 2026: New Sh108,000 Upper Limit, Maximum Sh12,960 Deduction and What It Means for Workers and Diaspora
From 1 February 2026, the upper earnings limit for NSSF Tier II contributions rises to Sh108,000, lifting the maximum employee deduction to Sh6,480 a month and the combined employer-employee contribution to Sh12,960. This guide explains the calculation, the Year 4 schedule of the NSSF Act, 2013, and the implications for workers, employers and Kenyans abroad.
May 24, 2026
8 min read
8
Housing LevyAffordable HousingCourt of AppealDiaspora PropertyEmployer ComplianceKenya Law
Court of Appeal and the Housing Levy: What the 2026 Ruling Means for Diaspora Property Owners and Employers
Kenya's Affordable Housing Levy survived the High Court in October 2024 and reached the Court of Appeal in January 2026. For diaspora property owners, employers of Kenyan staff, and investors in the Affordable Housing Programme, the ruling shapes both compliance obligations and pipeline housing supply.
May 24, 2026
6 min read
18