QUICK SUMMARY
Please be advised of important changes to the NSSF contribution rates, effective 1 February 2026.
As part of the phased implementation of the NSSF Act, 2013, the Lower Earnings Limit (LEL) and Upper Earnings Limit (UEL) will increase. While contribution percentages remain unchanged at 6% for both employer and employee, the expanded earnings bands will result in higher contributions for employees earning above the new thresholds.
These adjustments will affect both employees’ net pay and employers’ payroll planning.
To help you understand the changes, we have prepared a detailed Tax Alert with:
- Examples of how the new rates apply to different salary levels
- Historical comparisons of NSSF contributions from 2023 to 2026
- Key action points for employers and employees
Download the full Tax Alert PDF on the button below:
For any clarification or support, please contact our payroll team.
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