In 2026, Tier 1 will be 6% of Sh9,000(lower limit)= Sh540.
Tier 2 will be 6% of Sh99,000 (the difference between Sh108,000(Upper Limit)and Sh9,000), which is Sh5,940.
Total contribution: Sh6,480.
In 2024, Tier 1 was 6% of (lower limit)Sh7,000 = Sh420.
Tier 2 was 6% of Sh29,000 (the difference between Sh36,000(upper limit)and Sh7,000), which is Sh1,740.
Total contribution: Sh2,160
Let’s start with 2023. The NSSF contribution had two parts: Tier 1 and Tier 2.
For Tier 1, the contribution was 6% of Sh6,000(lower limit) ,which is Sh360.
For Tier 2 it was 6% of Sh12,000 (the difference between Sh18,000(Upper limit) and Sh6,000), which is Sh720.
Total NSSF contribution: Sh1,080
We've done a deeper analysis on NSSF contributions and beyond for those who haven't fully understood the upcoming changes starting Feb 1, 2025, and continuing into 2026.
This includes how payslips will look after deductions.
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