Contribution Calculator
This interactive tool allows you to instantly calculate your monthly NSSF contribution based on the 2024/2025 rates. Enter your gross salary below to see a detailed breakdown for both you and your employer.
Your Contribution Breakdown (Employee)
Employer’s Contribution
Summary
(Total Employee + Total Employer)
Contribution Breakdown Visual
How The Calculation Works
Understanding your NSSF contribution involves two tiers, based on government-defined earning limits. The total contribution is 12% of the pensionable pay, split equally (6% each) between the employee and the employer. This is applied across two tiers:
Tier I Contributions
This is based on the **Lower Earning Limit (LEL)**, which is KES 7,000 for 2024/2025. If you earn KES 7,000 or more, your Tier I contribution is a fixed amount: 6% of KES 7,000 (KES 420 from you) and 6% from your employer (KES 420). If you earn less than the LEL (e.g., KES 5,000), the 12% is calculated on your exact gross salary (6% from you, 6% from employer).
Tier II Contributions
This applies to earnings *above* the LEL (KES 7,000) up to the **Upper Earning Limit (UEL)**, which is KES 41,000 for 2024/2025. The contribution is 12% (6% employee, 6% employer) on the amount of salary in this bracket. For example, if you earn KES 50,000, your Tier II payable amount is calculated on (KES 41,000 – KES 7,000) = KES 34,000. Any earnings above the UEL (KES 41,000) are not subject to NSSF contributions.
Key Rates & Limits (2024/2025)
This table summarizes the official parameters used in the NSSF contribution calculation for the period starting February 2024.
| Parameter | Amount (KES) |
|---|---|
| Contribution Rate (Employee) | 6% |
| Contribution Rate (Employer) | 6% |
| Lower Earning Limit (LEL) | 7,000.00 |
| Upper Earning Limit (UEL) | 41,000.00 |
| Max. Tier I Contribution (Employee) | 420.00 |
| Max. Tier II Contribution (Employee) | 2,040.00 |
| Max. Total Contribution (Employee) | 2,460.00 |
| Max. Total Contribution (Combined) | 4,920.00 |
