The Social Health Insurance Fund (SHIF), run by the Social Health Authority (SHA), replaced NHIF in October 2024. Salaried members contribute 2.75% of gross monthly salary, with a minimum of KES 300 a month and no upper cap. Enter your gross salary to see your monthly and annual contribution.
How the SHIF contribution is worked out
For employees, the contribution is 2.75% of gross monthly pay, deducted by the employer and remitted to SHA. Because there is no ceiling, someone earning KES 200,000 pays KES 5,500 a month, while anyone whose 2.75% works out below KES 300 pays the KES 300 minimum. Only the employee contributes; there is no employer match.
Members who are not salaried, such as the self-employed and informal-sector workers, are assessed through SHA’s means-testing process, which estimates household income. They then pay 2.75% of that assessed income, also subject to the KES 300 monthly minimum. This calculator covers salaried members; for means-tested contributions, use your SHA assessment.
SHIF and your PAYE
KRA lists SHIF contributions among the deductions allowed when working out taxable employment income, so SHIF lowers the pay on which PAYE is charged. See the PAYE calculator for the full effect on your net pay.
Examples
| Gross salary (KES) | SHIF per month (KES) |
|---|---|
| 10,000 | 300 (minimum) |
| 30,000 | 825 |
| 50,000 | 1,375 |
| 100,000 | 2,750 |
| 250,000 | 6,875 |
Frequently asked questions
What is the SHIF rate in 2026?
2.75% of gross monthly salary for employees, with a minimum of KES 300 a month.
Is there a maximum SHIF contribution?
No. Unlike the old NHIF bands, SHIF has no upper cap.
Does my employer pay SHIF too?
No. SHIF is an employee contribution; the employer deducts and remits it.
Is SHIF tax deductible?
Yes. KRA lists SHIF contributions as an allowable deduction in computing taxable employment income.
Related: PAYE & net salary calculator · SHIF calculator · NSSF calculator · Housing Levy calculator · Bank loan calculators
Sources
- Ministry of Health – Social Health Insurance Fund (SHIF) guide (checked 13 October 2026)
- KRA – Pay As You Earn (PAYE) (checked 13 October 2026)
