New SHIF rates for your Kenyan Payroll

Following the implementation of the Social Health Insurance Act (of Kenya) , your monthly payroll will now have a new deduction titled Social Health Insurance Fund (SHIF). This will replace the outgoing National Health Insurance Fund (NHIF).

According to the act, each employee will contribute/pay 2.75% of their gross salary (no upper limit). However, there is a lower limit of KShs 300 as the minimum deductible amount. 

Points to notes:

• All employers are required to register the employer (company/organization) and all employees on the SHA online platform 
• If you are already using Wingubox Payroll software, this setting has already been implemented for you.

Below are various deductions for sampled amounts (KSHS):

For more detailed calculations, use the Kenya PAYE calculator courtesy of Wingubox.