SHIF Contribution Calculator 2026

Calculate mandatory SHIF (Social Health Insurance Fund) deductions and 15% SHIF tax relief for Kenya employees under 2026 regulations.

2026 Statutory Rules Active (Kenya)

Enter Income Details

Gross Monthly Salary (KES)

KSh

Enter your total monthly earnings before any deductions.

Pay Frequency

Voluntary Pension Contribution (KES)

KSh

Tax-exempt voluntary pension scheme (up to KES 20,000/month limit).

Other Voluntary Deductions (KES)

KSh

Sacco loans, staff advances, or optional insurance premiums.

Itemized Pay & Deduction Breakdown

Gross Salary

Ksh 100,000.00

NSSF Pension ContributionTier I & Tier II compulsory NSSF retirement contribution (max KES 6,480/mo).

- Ksh 6,000.00

SHIF (Social Health Insurance)Statutory 2.75% contribution replacing NHIF.

- Ksh 2,750.00

Affordable Housing LevyMandatory 1.5% employee contribution.

- Ksh 1,500.00

Taxable Salary Base

Ksh 94,000.00

Gross PAYE Tax

Ksh 22,983.35

Total Tax Reliefs (Personal + SHIF)KES 2,400 Personal Relief + 15% SHIF Relief.

+ Ksh 2,812.50

Net PAYE Tax PayableFinal PAYE remitted to Kenya Revenue Authority (KRA).

- Ksh 20,170.85

Total Statutory Deductions

- Ksh 30,420.85

Employer Total Cost

Ksh 107,500.00

Gross Salary: Ksh 100,000.00
Employer NSSF Matching: Ksh 6,000.00
Employer Housing Levy (1.5%): Ksh 1,500.00

• Updated for Kenya Finance Act 2024/2026 regulations and KRA P9 statutory tables.

• SHIF contribution is calculated at 2.75% of gross income with 15% tax relief applied automatically.

• NSSF contributions follow the Year 3 statutory schedule effective February 2026 (Tier I limit KES 9,000; Tier II upper limit KES 108,000; total max KES 6,480/mo).

Regulatory Guide & Statutory Rules

SHIF Regulations in Kenya

SHIF replaced NHIF under the Social Health Insurance Act. It imposes a 2.75% gross salary contribution for formal employees.

Frequently Asked Questions

Q: Is SHIF compulsory for all formal employees in Kenya?

Yes, SHIF is mandatory for all formal sector workers in Kenya at a 2.75% rate of gross earnings.