What changed
The most either side pays in a month rises from KES 4,320 to KES 6,480.
NSSF contribution
| Until 31 January 2026 | From 1 February 2026 | |
|---|---|---|
| Employee rate | 6% | 6% |
| Employer rate | 6% | 6% |
| Charged on pay up to, a month | KES 72,000.00 | KES 108,000.00 |
| Most an employee pays, a month | KES 4,320.00 | KES 6,480.00 |
What it does to a payslip
The same monthly pay, worked out by the engine on 31 January 2026 and again on 1 February 2026, with nothing else changed.
| Gross a month (KES) | Take-home before | Take-home after | Change | Employer cost change |
|---|---|---|---|---|
| 50,000.00 | 39,029.15 | 39,029.15 | No change | No change |
| 150,000.00 | 105,130.15 | 103,618.15 | −1,512.00 | +2,160.00 |
| 300,000.00 | 205,667.65 | 204,155.65 | −1,512.00 | +2,160.00 |
Who it affects
Anyone earning more than KES 72,000 a month pays more NSSF, up to KES 2,160 more, and their employer matches it. NSSF comes off taxable pay, so PAYE falls a little and take-home falls by less than the extra contribution. Pay at or below KES 72,000 is unaffected.
How Payloom handles a change like this
The old rule closes on 31 January 2026 and the new one starts on 1 February 2026, both checked against the source and countersigned before they can price a real payroll. Months already paid keep the rules they were paid on, for good. A month calculated before the new rule arrived is marked out of date, and approving it is refused until it is worked out again.
Source
The NSSF Act 2013's formula for the upper limit (three times national average earnings) and NSSF's own published figure for the year.
More rate changes
- Ghana's new PAYE bands from 1 September 2026 from 1 September 2026
- British Columbia's payroll tax changes from 1 July 2026 from 1 July 2026
- Uganda's new PAYE bands from 1 July 2026 from 1 July 2026
- Utah's withholding rate falls to 4.45% from 1 June 2026 from 1 June 2026