NSSF has increased contribution rates for the year 2025. Lower tier where income is Ksh8,000 is where employer contributes Ksh 480 while employee is deducted Ksh480. Below we summarise the rates for the year 2025:
New NSSF Rates 2025
| 2025 NSSF Contribution Rates | |
| Lower Limit (Tier 1) | 8,000 |
| Total Contribution by Employee | 480 |
| Total Contribution by Employer | 480 |
| Total Tier 1 NSSF Contributions | 960 |
| Upper Limit (Tier 2 | 72,000 |
| Contribution on Upper Limit (6% of Upper Limit less Lower Limit) | 64,000 |
| Total Contribution by Employee | 3,840 |
| Total Contribution by Employer | 3,840 |
| Total Tier 2 NSSF Contributions | 7,680 |
| Total NSSF Contributions | 8,640 |
Comparison with the 2024 rates.
| NSSF Contribution Rates | 2024 Rates | 2025 Rates |
| Lower Limit (Tier 1) | 7,000 | 8,000 |
| Total Contribution by Employee | 420 | 480 |
| Total Contribution by Employer | 420 | 480 |
| Total Tier 1 NSSF Contributions | 840 | 960 |
| Upper Limit (Tier 2 | 36,000 | 72,000 |
| Contribution on Upper Limit (6% of Upper Limit less Lower Limit) | 29,000 | 64,000 |
| Total Contribution by Employee | 1,740 | 3,840 |
| Total Contribution by Employer | 1,740 | 3,840 |
| Total Tier 2 NSSF Contributions | 3,480 | 7,680 |
| Total NSSF Contributions | 4,320 | 8,640 |
