SHIF & Housing Levy Calculator Kenya

Calculate your Social Health Insurance Fund (SHIF), Affordable Housing Levy, and NSSF deductions in Kenya. Enter your monthly gross salary and see the full breakdown of employee and employer contributions. SHIF replaced NHIF as Kenya's mandatory health insurance scheme, with contributions calculated at 2.75% of gross salary split equally between employer and employee. The Housing Levy is 1.5% from both employee and employer. This calculator gives you a clear picture of all statutory deductions from your payslip.

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Understanding SHIF in Kenya

The Social Health Insurance Fund (SHIF) replaced the National Health Insurance Fund (NHIF) as Kenya's mandatory health insurance scheme under the Social Health Insurance Act, 2023. Unlike NHIF which used graduated contribution bands, SHIF contributions are calculated as a percentage of gross salary. The total SHIF contribution is 2.75% of gross salary, split equally between the employer (1.375%) and the employee (1.375%). This means both you and your employer pay the same amount towards your health insurance. SHIF covers a comprehensive range of healthcare services including inpatient and outpatient care, maternity services, chronic disease management, and emergency services at accredited facilities.

Affordable Housing Levy

The Affordable Housing Levy is a statutory deduction under the Affordable Housing Act designed to fund the government's affordable housing programme. Both the employee and employer contribute 1.5% of gross salary each, for a total of 3% of gross salary going towards the housing fund. The employee contribution is deducted from your salary, while the employer contributes an equal amount. The levy is intended to help fund the construction of 250,000 affordable housing units annually. Employees who contribute to the levy may be eligible for preferential allocation of affordable housing units.

Kenya Statutory Deduction Formulas

SHIF (Employee): Gross Salary × 2.75% ÷ 2

SHIF (Employer): Gross Salary × 2.75% ÷ 2

Housing Levy (Employee): Gross Salary × 1.5%

Housing Levy (Employer): Gross Salary × 1.5%

NSSF Tier I: min(Gross, 7,000) × 6%

NSSF Tier II: max(0, min(Gross, 36,000) − 7,000) × 6%

NSSF Contributions in Kenya

The National Social Security Fund (NSSF) uses a two-tier system. Tier I covers pensionable earnings up to KES 7,000 per month, with both employee and employer contributing 6% each. Tier II covers earnings between KES 7,000 and KES 36,000, also at 6% each. The maximum employee NSSF contribution is therefore KES 2,160 per month (6% of KES 36,000). NSSF provides retirement benefits, survivor benefits, and emigration benefits to members. Contributions are invested and grow over time, providing a pension upon retirement.

Example

Monthly Gross Salary KES 80,000

  • SHIF Employee = KES 80,000 × 1.375% = KES 1,100
  • SHIF Employer = KES 1,100
  • Housing Levy Employee = KES 80,000 × 1.5% = KES 1,200
  • Housing Levy Employer = KES 1,200
  • NSSF Tier I = KES 7,000 × 6% = KES 420
  • NSSF Tier II = KES 29,000 × 6% = KES 1,740
  • Total Employee Deductions = KES 4,460