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
45
retirement planning KenyaNSSF pensionoccupational pension schemeindividual retirement benefitpension fund KenyaRBA Kenyaretirement savingspension tax benefits Kenya
Retirement Planning in Kenya: NSSF, Occupational Pensions, and Individual Retirement Benefits
Retirement planning in Kenya is built on three pillars: the mandatory NSSF providing basic social security, employer-sponsored occupational pension schemes, and individual voluntary retirement savings...
Feb 20, 2026
7 min read
253