The National Social Security Fund (NSSF) has announced the implementation of Year 4 contribution rates effective February 2026, following the phased rollout of the NSSF Act (Cap 258).
The move comes as the Fund continues its mandate to provide social security protection to members and their dependants, while progressively operationalizing the provisions of the Act.
Under the new Year 4 rates, the maximum monthly contribution per employee will rise to Sh12,960, with employers required to remit deductions by the 9th day of each subsequent month.
According to the notice, the lower earning limit (Tier 1) is set at Sh9,000, attracting a 6% contribution of Sh540 from employees and a maximum of Sh1,080 from employers. The upper earning limit (Tier 2) stands at Sh99,000, with employees contributing Sh5,940 and employers Sh11,880 per month.
“Employers are hereby notified to make the deductions and pay Year 4 contributions as indicated,” the Fund stated.
The announcement also provides clarity for existing loans and contributions. Employees whose loans or contributions are already based on the CBR plus premium will see the CBR component adjust from 9.00% to 8.75% after 30 days, while those with loans disbursed before December 1, 2025, will transition to the new CBR-plus-premium structure by February 28, 2026.
The Fund reminded members that while the monthly instalment amounts and repayment periods remain unchanged, adjustments to rates may affect the total interest payable on loans.
At its 8th Annual General Meeting (AGM) held on February 6, 2026, the Fund declared 17% net interest for all its members for the 2024/2025 financial year. Members were encouraged to continue saving with the Fund to enjoy enhanced benefits.
David Koross, NSSF Managing Trustee and CEO, thanked employers and workers for their cooperation in implementing the NSSF Act, stating, “We wish to thank all employers and workers in Kenya for their co-operation and collaboration in the operationalization of the Act so far.”
The Fund continues to urge compliance with statutory deductions, ensuring social security coverage for all eligible members across the country.
For more information or clarifications, members and employers are advised to contact their relationship manager, visit the nearest Equity branch, or reach NSSF via the contact centre at 0704 303303 or through social media @NSSF_ke.
