The National Social Security Fund (NSSF) is a fund established under Section 3 of the NSSF Act, 2013 to provide basic social security for its members and their dependents for various contingencies as set out in the Act.

A person who employs one or more employees is required to register with NSSF as a contributing employer and also register the employees as member of NSSF.

The NSSF contributions is at the rates below;

• Employer’s contribution: – 6% of the employee’s monthly pensionable earnings;
• Employee’s contributions: – 6% of the employee’s pensionable earnings deducted from the employee’s

An employer who fails to register with NSSF is liable to a fine of KSh. 50,000 or imprisonment of up to 3 years.