NOTICE ON IMPLEMENTATION OF THE NSSF ACT NO. 45 OF 2013
Following the Court of Appeal’s judgment on the 3rd of February 2023 setting aside the earlier decision of the Employment and Labour Relations Court which had declared the National Social Security Fund (NSSF) Act No. 45 of 2013 unconstitutional, all the employers are required to make arrangements to submit their contributions in accordance to the new NSSF Act with effect from February 2023 Payroll.
NSSF Pension contributions will be 12% of the pensionable earnings; 6% from the employee and 6% from the employer subject to an upper limit of Ksh. 2,160 /= as outlined below:
L – Lower Limit
U – Upper Limit
Employers are obliged to deduct and remit the said monthly contribution by the 9th day of the month following. This will therefore start from 9th March 2023.