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Kenya Payroll Changes - 2026

  1. Rate/Percentage changes affecting payroll
  • NSSF contribution increase (effective February 2026)
    • New maximum contribution: Increases to Ksh 6,480 (up from Ksh 4,320) for both employee and employer.
    • Reason: This marks the 4th year of implementation of the NSSF Act 2013.
    • Calculation basis:
      • The lower earnings limit (tier 1) is scheduled to increase to Ksh 9,000.
      • The upper earnings limit (tier 2) is scheduled to increase to three times the national average earnings (approx. Ksh 108,000).
    • Note: While these figures are based on the Act's schedule, the final specific rates are subject to official publication and confirmation by the NSSF prior to the effective date.
  1. Other payroll-impacting changes
  • NSSF Act 2013
    • The Act mandates a progressive increase in contribution rates over a five-year period, effective from February 2023.