NSSF Contribution Changes Effective from Feb-2026 – Desktop Payroll

NSSF Contribution Changes Effective from Feb-2026 (Web Payroll)

 Important Note:

• This document is a guideline on how to update the New NSSF Contribution Rates from February 2026.
• Make Sure Previous Years & Months are closed before making these Changes
• After making these changes No Auto Calculation of previous Months should be done i.e., Prior Months.

 

Steps;

1. Login into Paymaster with Administrative Rights
2. Click Setup >> Statutory >> NSSF Contribution

3. It will Display Current Year NSSF Contribution Record
4. Click on Year 2026-2026
5. On the screen which is displayed Set Lower Earning Limit to 9,000 and Upper Earning Limit to 108000 for Both Employee and Employer as indicated in following screen shot

6. Click on Save
7. Now you can Start Processing of Feb-2026 Payroll and verify the NSSF Contributions

Summary of this Changes:

Tier 1 Limit

• Increases from Ksh8,000 to Ksh9,000
• Employee contribution: 6% of Ksh9,000 Or Pensionable Salary whichever is Lower (i.e Maximum Ksh540)
• Employer contribution: 6% of Ksh9,000 Or Pensionable Salary whichever is Lower (i.e Maximum Ksh540)

Tier 2 Upper Limit

• Increases from Ksh72,000 to Ksh108,000
• Employee contribution: 6% of earnings above Ksh9,000, up to the new cap Kshs108,000
• Employer contribution: 6% of earnings above Ksh9,000, up to the new cap Kshs108,000

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