NSSF asks employees to verify salary deductions as missing pension contributions raise concern

The National Social Security Fund (NSSF) has asked Kenyan employees to check their payslips against their pension statements to confirm that employers are remitting all retirement contributions deducted from their salaries.

In an advisory issued on Tuesday, November 10, 2026, the Fund urged workers to monitor their pension accounts and confirm that every deduction from their salaries is reflected in their contribution records.

NSSF said employees should not assume that money deducted by their employers has automatically been transferred to their retirement savings accounts.

Under the current contribution structure, employees contribute six per cent of their pensionable earnings, while employers are required to make an equal contribution.

The Year Four contribution rates, which took effect in February 2026, provide for two contribution categories: Tier I and Tier II.

Tier I covers the first Sh9,000 of monthly pensionable earnings, attracting a six per cent contribution of Sh540. Tier II applies to earnings above Sh9,000, up to the maximum pensionable earnings limit of Sh108,000.

For example, an employee earning Sh30,000 a month should have Sh1,800 deducted as their pension contribution, made up of Sh540 under Tier I and Sh1,260 under Tier II. The employer must contribute an additional Sh1,800, bringing total monthly retirement savings to Sh3,600.

Employees earning Sh108,000 or more contribute a maximum of Sh6,480 a month, matched by an equal employer contribution, which translates to Sh12,960 in combined monthly pension contributions.

The Fund also highlighted how Tier II contributions are handled under approved alternative pension arrangements. Some employers are authorised to channel Tier II contributions into private registered pension schemes instead of remitting them to NSSF.

In such cases, Tier I contributions should appear on the NSSF statement, while Tier II contributions should be reflected in the employee's statement from the alternative pension scheme. Employees are encouraged to check both records to establish whether their full contributions have been accounted for.

Employers are required to remit monthly pension contributions by the ninth day of the following month. Late payment or failure to remit attracts penalties.

NSSF has advised employees who identify missing contributions to first contact their employers and request confirmation of the remittances. Workers who do not receive satisfactory explanations can seek assistance directly from the Fund.

NSSF encouraged employees to download their statements through official channels and regularly compare them with their payslips. They should pay particular attention to salary changes, especially where an increase in earnings results in additional Tier II contributions.

Keeping copies of payslips and pension statements can also help employees provide evidence when reporting discrepancies.