Summary

In late 2024 the National Hospital Insurance Fund (NHIF) was replaced by a new Social Health Insurance Fund (SHIF). The SHIF, together with the National Social Security Fund (NSSF) provides a limited amount of social protection for old age and retirement, survivors and invalidity benefits and healthcare.

Details

Contributions

The rate of SHIF contributions is 2.75% of gross wages, withheld and paid over monthly. There is currently no cap for contributions to SHIF.

Effective February 1, 2026, Kenya’s National Social Security Fund (NSSF) implemented the fourth phase of mandatory contribution increases. The maximum monthly contribution for top earners has risen to KSH 6,480 ($50) for employees, with a matching amount from employers.

Treaties

Kenya does not have any bilateral social security agreements. As such, expatriates working there will become liable to the limited contributions to SHIF and the NSSF even if they remain liable to social security in their home country.

Exemptions

Employers can partly opt out of NSSF contributions if they have private retirement arrangements for their employees, but in an expatriate context the cost savings associated with this would be very small.

Administration

Contributions are withheld through payroll and paid over to the authorities monthly. Registration with the Social Health Authority can be done online.

Benefits

It is unlikely that expatriates will be able to access benefits in Kenya due to their income levels.

Other

For non-Kenyans planning a stay of more than 13 months (ie becoming ordinarily resident in Kenya), registration with the SHIF should take place within 90 days of arrival in Kenya.

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