Register as an NSSF employer and pay monthly contributions (2026 rates)
National Social Security Fund · sources read 30 Sep 2026
Every employer with at least one employee must register with NSSF and pay 6% of each worker's pensionable pay plus a matching 6% from the employee. For 2026 the most you pay per employee is KSh 12,960 a month (KSh 6,480 each side), due by the 9th of the next month.
- Fee
- KSh 1,080Tier I maximum per employee per month (KSh 540 employee + KSh 540 employer), 2026KSh 11,880Tier II maximum per employee per month (KSh 5,940 employee + KSh 5,940 employer), 2026KSh 12,960Total maximum per employee per month (Tier I + Tier II), from February 2026
- How long
- About 15 minutes at an NSSF office
- Deadline
- Pay each month's contributions on or before the 9th of the following month.
- Where
- At any NSSF office, or start online on the NSSF Self Service Portal (selfservice.nssf.or.ke)
What you need
- Company or business: filled registration form, Certificate of Incorporation, business name registration and trading licence
- Individual employer: filled registration form and a copy of your National ID, passport or Alien ID
Steps
- Download and fill the employer registration form, attach your documents and drop it at your nearest NSSF office. You can also start online on the NSSF Self Service Portal.
- Register every worker with NSSF within 21 days of employing them, casual or permanent.
- Each month, deduct 6% of the employee's pensionable pay and add your own 6%. For 2026, Tier I is on pay up to KSh 9,000 and Tier II on pay from KSh 9,000 up to KSh 108,000.
- File your returns electronically on the NSSF e-Service portal, then pay by the 9th of the next month. After filing you can also pay by dialling *222# and completing payment on M-PESA.
Watch out
- Late payment adds a penalty of 5% of the unpaid contribution for each month (or part of a month) it stays unpaid.
- Ignore claims that contributions have gone back to KSh 200. NSSF says the Year 4 rates still apply.
- Returns on flash disks or CDs are not accepted; file them electronically.
Who can apply
- Any employer with one or more employees, whether a company, business or an individual.
Official sources (7)
- NSSF: Employers Section nssf.or.ke · read 30 Sep 2026
- Notice to Employers: Year 4 (2026) NSSF Contribution Rates nssf.or.ke · read 30 Sep 2026
- Clarification on the Status of NSSF Contributions nssf.or.ke · read 30 Sep 2026
- National Social Security Fund Act, 2013 (revised) nssf.or.ke · read 30 Sep 2026
- FAQs nssf.or.ke · read 30 Sep 2026
- Customer Service Charter (English) nssf.or.ke · read 30 Sep 2026
- NSSF Self Service Portal selfservice.nssf.or.ke · read 30 Sep 2026