The 2026 numbers
From February 2026 the pensionable-earnings ceiling rose to KES 108,000 per month. Contributions are 6% from the employee, matched by 6% from the employer. Tier I covers the first KES 9,000 of pensionable pay (KES 540 each side); Tier II covers KES 9,001 to 108,000 (up to KES 5,940 each side). The employee-side maximum is therefore KES 6,480 per month, matched by the employer.
Why the number keeps changing
The NSSF Act 2013 phases the ceiling up over several years, and each February step-up changes every payslip in the country. A payroll configured for the 2025 ceiling of KES 72,000 silently under-deducts from February 2026 onward — the most common NSSF error we see.
Tier II opt-out
Employers with a registered occupational scheme may contract out of Tier II with RBA approval, redirecting the Tier II portion to their own scheme. Tier I always goes to NSSF.
Remittance
Due by the 9th of the following month. Late remittance attracts a penalty of 5% of the unpaid contributions for each month or part month outstanding.