Jan 31, 2024 1 min read

Kenya – 2024 National social security fund ceiling changes

Changes in lower & upper earnings limits

In accordance with the Third schedule of the NSSF Act No. 45 of 2013, the lower earnings limit and the upper earnings limit shall increase year-on-year as depicted in the table below.

YearLower Earning LimitUpper Earnings Limit
1 (2023)6,000.0050% of national average earnings
2 (2024)7,000.001 times national average earnings
3 (2025)8,000.002 times national average earnings
4 (2026)9,000.003 times national average earnings
5 (2027 onwards)Average statutory minimum monthly basic wage4 times national average earnings

With effect from 1 February 2024, the new NSSF ceiling amounts will be KES 7,000.00 for the lower earnings limit and KES 36,000.00 for the upper earnings limit. The contribution remains constant at 6% of pensionable earnings.

The impact of the update is shown below:

Tier I Employee
Tier I Employer
Tier II Employee
Tier II Employer

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change

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Kenya NSSF Update 2024: New Earnings Limits and Pension Contributions Revealed

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