Calculate your monthly SHIF (Social Health Insurance Fund) deduction — 2.75% of gross salary, with a KES 300 minimum and no maximum.
SHIF deducts a flat percentage of gross salary from every employee's pay, with a floor that protects low earners and no ceiling that caps high earners. This SHIF Calculator takes your gross monthly salary and returns the exact deduction the Social Health Authority (SHA) expects.
How Is SHIF Calculated From Gross Salary?
SHIF deducts 2.75% of gross monthly salary from every employee's pay. The Social Health Authority applies no upper cap, so higher earners pay proportionally more, with a KES 300 minimum when the percentage figure falls short.
What Counts as Gross Salary for SHIF?
Gross salary for SHIF is basic pay plus cash allowances — housing, transport, entertainment, and hardship allowances included. Non-cash benefits and one-off payments such as bonuses are excluded, matching the gross pay definition used for NSSF and PAYE.
What Is the Minimum SHIF Contribution?
KES 300 per month is the minimum SHIF contribution. Employees whose 2.75% calculation produces less than KES 300 — gross pay below roughly KES 10,909 — pay the KES 300 floor instead of the percentage figure.
Is There a Maximum SHIF Contribution?
No. SHIF has no maximum contribution or salary ceiling, unlike NSSF's tiered earnings limits. The 2.75% rate applies to gross salary at every income level, so an employee earning KES 500,000 a month pays KES 13,750 in SHIF.
Who Pays SHIF — the Employee or the Employer?
The employee pays SHIF alone. Unlike NSSF, which employers match contribution-for-contribution, SHIF comes only from the employee's gross pay; the employer withholds and remits it to SHA but adds nothing on top.
How Do I Use the SHIF Calculator?
Enter your gross monthly salary. The calculator multiplies that figure by 2.75%, compares the result to the KES 300 minimum, and shows whichever amount is higher as your SHIF deduction, along with the effective rate that produced it.
Verify with SHA: This calculator applies the 2.75%-of-gross-salary rate and KES 300 minimum set out in the Social Health Insurance Act 2023, which replaced NHIF's fixed contribution bands from October 2023. Confirm your exact deduction against your payslip or the Social Health Authority's official SHIF calculator before relying on it for payroll.
How is SHIF calculated in Kenya?
SHIF deducts 2.75% of an employee's gross monthly salary, with no maximum contribution. If 2.75% of gross pay comes to less than KES 300, the employee pays the KES 300 minimum instead.
What is the minimum SHIF contribution per month?
KES 300 is the minimum monthly SHIF contribution. It applies to any employee whose gross salary is low enough that 2.75% of it would otherwise fall below KES 300 — roughly gross pay under KES 10,909.
Does SHIF have a maximum salary limit?
No. SHIF applies its 2.75% rate to gross salary at every income level with no upper cap, unlike NSSF's tiered earnings limits — higher earners pay proportionally more with no ceiling.