NSSF contributions will increase starting February 1, 2025, in accordance with the Third Schedule of the NSSF Act, 2013. Employees will contribute 6% of their pensionable earnings, with employers required to match this contribution.
According to the NSSF Act, 2013, the Lower Earnings Limit and Upper Earnings Limit will be defined for the first four years following the commencement date. Therefore, effective from the February 2025 payroll, the NSSF Contribution Rates for the Third Year will be as follows:
| Year | Lower Earnings Limit | Upper Earnings Limit |
| 1 | 6,000 | 50% of National Average Earnings (Kshs.18,000) |
| 2 | 7,000 | 1 times National Average Earnings (Kshs.36,000) |
| 3 | 8,000 | 2 times National Average Earnings (Kshs.72,000) |
| 4 | 9,000 | 3 times the National Average Earnings |
- Lower earnings limit:
The lower earnings limit is set to go up from Ksh 7,000 to Ksh 8,000.
Contributing 6% of an employee’s pay results in a monthly minimum contribution of Ksh 480 instead of Ksh 420, which will be matched by the employer’s contribution of Ksh 480, making the Tier 1 total to Ksh 960. - Upper earnings limit:
The upper earnings limit is set to go up from Ksh 36,000 to Ksh 72,000.
For Tier 2, the maximum contributions for those earning Ksh 72,000 and above will rise from Ksh 2,160 to Ksh 4,320 for both the employee and employer, totaling to Ksh 8,640.
For those below the upper limit of Ksh 72,000, their contributions will be pro-rated.
The due date for the contributions for each month is before the 9th day of the following month
