JANUARY 2026 – KENYA | ZAMBIA
STATUTORY CONTRIBUTION CHANGES 2026
It is important that employers note the following:
KENYA
NSSF contribution limits adjusted for 2026
In accordance with Schedule 3 of the NSSF Act No. 45 of 2013, which provides for annual increases to contribution limits, the National Social Security Fund (NSSF) will implement the next phase of its contribution schedule. With effect from 1 February 2026, NSSF will move into year four of the implementation plan.
The contribution rate remains unchanged at 6% of gross salary, matched equally by employer and employee. The rates to be implemented, as per the fourth year of the Third Schedule of the NSSF Act, are:
Earnings Limits:
- Lower limit: Contributions will now be calculated on salaries of up to KES 9,000 instead of KES 8,000.
- Upper limit: Contributions will now be calculated on salaries of up to KES 108,000 instead of KES 72,000.
To view the NSSF Act No. 45 of 2013, follow the link.
ZAMBIA
National Pension Scheme Authority (NAPSA) contributions 2026
NAPSA is mandated to review the contribution ceiling and pension payments annually and adjust them in line with the change in the national average earnings (NAE). This is in accordance with Section 35 of the National Pension Scheme Act No 40 of 1996.
The NAE are determined annually by the Zambia Statistics Agency. The NAE figure for 2026 has been increased from ZMW 8,541 to ZMW 9,309.
Accordingly, the contribution ceiling has been revised to ZMW 37,236.00 in 2026.
The contribution rate remains unchanged at 10% of the employee’s monthly gross earnings, subject to the statutory contribution ceiling above.
As a result, with effect from 1 January 2026, the maximum monthly contributions are calculated as follows:
- Employee contribution: ZMW 37,236.00 x 5% = ZMW 1,861.80
- Employer contribution: ZMW 37,236.00 x 5% = ZMW 1,861.80
- Total contribution: ZMW 3,723.60
Earnings include basic salary, bonuses, commission, severance pay, overtime allowance, leave allowance, acting allowance, commuted leave days, etc.
To view the NAPSA public notice, follow the link.
