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      Background

      In February 2026, the Government is set to implement the fourth phase of the five-phase increase in National Social Security Fund (NSSF) contributions, as stipulated in the Third Schedule to the NSSF Act, 2013. The phased implementation of the NSSF Act, 2013 provisions, was designed to enhance retirement savings by transitioning from a flat-rate contribution model to a earnings based system.

      Tax alert

      Phase 4 of NSSF Contribution Rates effective February 2026

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      Key contact

      Clive Akora

      Partner, Tax & Regulatory Services

      KPMG in Kenya

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