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NSSF Building, Bishops Road, Nairobi, headquarters of the National Social Security Fund
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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
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