Employers who have not yet sent October pension contributions to the National Social Security Fund (NSSF) have been given 24 hours to make the payments or risk a penalty.
In a notice issued on Monday, November 9, the Fund reminded employers that late payments attract a 5 per cent charge on the outstanding amount for every month, or part of a month, that the money remains unpaid.
NSSF said the deadline for remitting contributions deducted from October salaries had arrived, warning employers against holding on to money taken from workers’ pay.
“Contributions deducted from October salaries must be remitted to NSSF today. Please remit both the employee and employer portions on time,” the Fund stated.
It added that delays in payment could affect how employees’ contributions are recorded.
Under the current contribution rates, workers contribute 6 per cent of their pensionable earnings, with employers required to contribute an equal amount.
The deductions are split into two categories, Tier I and Tier II, depending on an employee’s monthly earnings.
For Tier I, which covers earnings of up to Ksh9,000, both the employee and employer contribute a maximum of Ksh540 each.
Tier II applies to earnings between Ksh9,001 and Ksh108,000. Each party can contribute up to Ksh5,940 under this category.
The deduction should be done from the remuneration of the employee by the employer and together with its contribution be forwarded to the NSSF through the self-service portal on monthly basis.
The payments are to be effected by the ninth day of the month following the period of salary payment. Any delay in payment will attract the 5 percent fine.
NSSF contributions stay unchanged at current rate
This notice was issued amid various litigations that surrounded the implementation of the NSSF Act, which increased contributions of both workers and employers.
The Court of Appeal failed to stay the process of implementing the decision passed by the Employment and Labour Relations Court that certain sections of the NSSF Act are unconstitutional.
However, in a statement released on June 5, 2026, NSSF advised employers to continue making contributions at the current rates rather than going back to the old scheme where both the employees and employers contributed Ksh200 every month.
The Fund maintained that the ongoing court proceedings had not changed the applicable contribution rates, which remained under the fourth year of implementation provided for in the Act’s Third Schedule.
