Effective 1 February 2025, Kenya’s National Social Security Fund (NSSF) contributions have been adjusted under the phased implementation of the NSSF Act 45 of 2013.

Contribution Rate

Remains unchanged at 6% of gross salary, matched equally by employer and employee.

Earnings Limits

• Lower Limit: Ksh 8 000 per month (previously Ksh 7 000)
• Upper Limit: Ksh 72 000 per month (previously Ksh 36 000)

Tiered contributions

Take note: There is no tax file update for the implementation of  this change. 

What needs to be done to implement this change?

• Ensure your payroll is in February 2025
• Review the limits on your existing NSSF contribution Method of Calculation
• Update the minimum and maximum limits according to the new limits above

Should you require assistance with applying any changes, contact your Sage accredited Business Partner.