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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Kenya / 2. Mechanics of payroll / 2.2 Withholding of social security / 2.2.1 National Social Security Fund (NSSF)

2.2 Withholding of social security

Commentary

2.2.1 National Social Security Fund (NSSF) | Kenya


Kenya

Domestic rules for social security contributions require contributions to the:

  1. Ìý

    •ÌýÌýÌýÌý National Social Security Fund (NSSF) for retirement benefits (2.2.1)

  2. Ìý

    •ÌýÌýÌýÌý National Hospital Insurance Fund (NHIF) for health care (2.2.2)

Additional social contributions have been introduced:

  1. Ìý

    •ÌýÌýÌýÌý from 19 March 2024, employers and employees are required to pay the Affordable Housing Levy (see 2.2.3).

  2. Ìý

    •ÌýÌýÌýÌý from 1 March 2024, employees pay an additional contribution to the Social Health Care programme (see 2.2.4)

2.2.1ÌýÌýÌýÌý National Social Security Fund (NSSF)

All employees working in Kenya and their employers (wherever located) must register with, and contribute to, the National Social Security Fund (NSSF). The NSSF contributions are tax-deductible and governed by the NSSF Act. The Act and various forms can be downloaded from the NSSF.

If an employee

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