The fourth phased enhancement of NSSF contribution rates under the NSSF Act No. 45 of 2013 took effect in February 2026, increasing the maximum combined employer and employee contribution from KES 8,640 to KES 12,960. This update forms part of the ongoing implementation schedule that began in 2023 and will conclude in 2027. Employers are advised to review their payroll systems and budgets to ensure compliance with the new contribution limits and statutory requirements.
