NSSF, SHIF and Housing Levy 2026: what employers must deduct and pay
Rates, limits, due dates and a full worked payroll example for Kenyan employers.
The four statutory payroll costs
| Item | Employee | Employer |
|---|---|---|
| NSSF | 6% up to KES 108,000 (max 6,480) | Matches the employee |
| SHIF | 2.75% of gross, min KES 300 | None |
| Housing Levy | 1.5% of gross | 1.5% of gross |
| NITA | None | KES 50 per employee |
NSSF tiers from February 2026
Tier I covers pay up to KES 9,000 and Tier II covers KES 9,001 to KES 108,000. Until January 2026 the limits were KES 8,000 and KES 72,000. Use the NSSF calculator for any salary.
When to pay
PAYE, NSSF and SHIF are due by the 9th of the following month. The Housing Levy is due by the ninth working day. See all dates in our monthly deadlines guide.
Worked example: KES 100,000 salary
- Employee: NSSF 6,000, SHIF 2,750, Housing Levy 1,500, PAYE about 19,308. Take-home is about KES 70,442.
- Employer: salary 100,000 plus NSSF 6,000, Housing Levy 1,500 and NITA 50. Total cost is KES 107,550.
The SHIF calculator and payroll remittance calculator handle whole staff lists, and the cost to company calculator works from a hiring budget. For rates on PAYE read the PAYE bands guide.
General information only, not tax advice. Rates and rules were checked in October 2026 and can change. Confirm with KRA or a qualified professional.