NHIF Current Employee Contribution Rates
Source: NHIF Employers Web Page
Gross income (Kshs) |
Monthly Premium Amount (Kshs) |
|---|---|
| Up to 5,999 | 150 |
| 6,000 – 7,999 | 300 |
| 8,000 – 11,999 | 400 |
| 12,000 – 14,999 | 500 |
| 15,000 – 19,999 | 600 |
| 20,000 – 24,999 | 750 |
| 25,000 – 29,999 | 850 |
| 30,000 – 34,999 | 900 |
| 35,000 – 39,999 | 950 |
| 40,000 – 44,999 | 1,000 |
| 45,000 – 49,999 | 1,100 |
| 50,000 – 59,999 | 1,200 |
| 60,000 – 69,999 | 1,300 |
| 70,000 – 79,999 | 1,400 |
| 80,000 – 89,999 | 1,500 |
| 90,000 – 99,999 | 1,600 |
| 100,000 and above | 1,700 |
Rules Regarding NHIF Contributions
Legal reference: NHIF ACT, CAP 255 (2012 Revision)
Section of the Act on Contributions: Part III, Sections 15 to 20
15. Contributions to the Fund
(1) Subject to this Act, any person—
(a) who is ordinarily resident in Kenya; and
(b) who has attained the age of 18 years; and
(c) whose total income, whether derived from salaried or self-employment, in the immediately preceding month, was not less than such amount as the Board, in consultation with the Minister, may prescribe, shall be liable as a contributor to the Fund.
(2) A person liable as a contributor under this section shall pay to the Board:
(a) in the case of a person whose income is derived from salaried employment, a standard contribution; or
(b) in the case of a person whose income is derived from self-employment, a special contribution, in accordance with this section.
(3) A contribution under subsection (2) shall be at such rate, depending on the person’s total income, as the Board, in consultation with the Minister, may determine.
(4) A person to whom this section applies shall pay the contribution to the Board on the first day of each month or on such later date as the Board, in consultation with the Minister, may prescribe.
(5) In this section, “income” means such income as the Board, in consultation with the Minister and the Minister for Finance may prescribe for the purposes of this Act.
16. Standard contributions
(1) A person liable to pay a standard contribution under section 15 shall pay such contribution through monthly deductions from his salary or other remuneration and the employer of such person shall be liable to deduct and to pay the contribution to the Board on behalf of and to the exclusion of that person.
(2) An employer shall not be liable under this section to pay the standard contribution in respect of any person employed by him for any month:
(a) in which he was not at any time the employer of that person (except where the employment is terminated in the month immediately preceding that month);
(b) in which he was not the employer on the first day of that month, unless that contribution has not been paid before the day in that month when he becomes the employer, in which case he shall only become liable seven days after that day; or
(c) in respect of which the salary or other remuneration payable by him after all other statutory deductions have been made therefrom, are not sufficient to pay that contribution.
(3) An employer shall be entitled subject to and in accordance with any regulations:
(a) to deduct from the salary or other remuneration of any person employed by him, notwithstanding anything to the contrary in any other law, the amount of any standard contribution paid by him or to be paid by him within one month of such deduction, on behalf of that person;
(b) to obtain a card for any person employed by him where that person does not provide him with a card issued to that person, or where that person’s card has been lost or destroyed;
(c) to retain possession of the card issued to a person employed by him, except when that person requires the card for the purpose of obtaining any benefit or making a claim under this Act until that card is required for surrender upon the issue of a new card for the next financial year.
(4) No sum deducted from the salary or other remuneration of an employee by his employer in accordance with the provisions of this Act shall be recoverable from the employer by that person after a stamp to the value of that sum has been affixed to a card issued to that person and duly cancelled:
Provided that nothing in this subsection shall affect the responsibility of the employer for the safe custody of that employee’s card.
(5) If for any reason an employer is unable to ascertain whether any person employed by him is liable to pay the standard contribution for any month, he may apply to the Board for a decision, and, subject to the provisions of section 31, any decision given by the Board thereon shall be final and binding on that employer.
(6) Any person who:
(a) fails without lawful excuse to pay, within the time and in the manner prescribed by this Act in relation to him, any standard contribution which he is liable as an employer to pay under this Act; or
(b) knowingly makes any deductions from the salary or other remuneration of any person employed by him, purporting to be a deduction in respect of any standard contribution, other than a deduction which he is authorised to make by this Act, commits an offence and is liable on conviction to a fine not exceeding fifty thousand shillings.
17. Persons to be treated as employers
In relation to contributors who work under the general control or management of a person other than their employer, immediate and in relation to any other case of employment for which it appears to the Board that special provision is needed, the Board may, in regulations, provide that for the purposes of this Act, the prescribed person shall be treated as their employer; and such regulations may provide for adjusting the rights between themselves of employers, persons prescribed as employers and employed persons.
18. Penalty for late payment of standard contributions
(1) Subject to the provisions of this section and without prejudice to any other penalty imposed under this Act, if any contribution which any person is liable to pay under this Act in respect of any month, is not paid on or before the day on which payment is due, a penalty equal to five times the amount of that contribution shall be payable by that person for each month or part thereof during which the contribution remains unpaid, and any such penalty shall be recoverable as a sum due to the Fund, and when recovered, shall be paid into the Fund.
(2) If an employer fails to pay a standard contribution in respect of any person employed by him:
(a) that employer shall be liable to pay the penalty prescribed in subsection (1);
(b) that employee shall not be liable to any penalty under this section for so long as he is employed by that employer.
(3) Where a contributor is outside Kenya on the day when a standard contribution becomes payable by him, that contribution shall, for the purposes of this section, be deemed to become payable on the day of his return to Kenya.
19. Special contributions
(1) Every person liable to pay a special contribution under this Act shall pay the contribution to the Board on the first day of each month or on such later date as the Board may specify, in such manner and at such rate as may be prescribed.
(2) If a special contribution which any person is liable to pay under this section is not paid on or before the day on which the payment is due, a penalty equal to five times the amount of the contribution shall be payable by that person for each month or part thereof during which the contribution remains unpaid, and any such penalty shall be recoverable as a sum due to the Fund and when recovered shall be paid into the Fund.
(3) Any contributor who, without lawful excuse, fails to pay, within the time and in the manner prescribed by this Act, any special contribution which he is liable to pay, commits an offence and is liable on conviction to a fine equal to four times the amount of that contribution but the imposition of any such fine shall not affect the liability of such person to pay the penalty prescribed by subsection (2).
20. Voluntary contributions
The Board may make regulations in respect of voluntary contributions, prescribing the manner of making such contributions, the procedure to be followed and the forms to be used.
21. Cards and evidence of payment of contributions
(1) Subject to the provisions of this section and to such other terms or conditions as the Board may prescribe, there shall, upon application, be issued to every person who is liable as a contributor to the Fund in any financial year, a National Hospital Insurance Card for that year, and there shall be inscribed on that card, at such time and in such manner as may be prescribed, the full name of the contributor and such other particulars as may be prescribed.
(2) Before a card is issued to any person under this section, the Board may require the person:
(a) to produce evidence that he is likely to be liable as a contributor in that year;
(b) to produce evidence that he has in that year and in the immediately preceding year paid every standard contribution that he was liable to pay; and
(c) to surrender any card issued to or in respect of that person for the immediately preceding financial year.
(3) For the purposes of ascertaining whether the standard contribution for any month has been paid by any person, any officer duly authorised by the Board may put such questions, whether orally or in writing, to that person, or require that person to furnish such information or particulars or to produce such documents or other papers as, in his opinion, are necessary for that purpose.
(4) Any person who:
(a) knowingly makes any false statement, whether orally or in writing, relating to any matter affecting his liability to pay any standard contribution; or
(b) being required under sub-section (3) to answer any question, furnish information or particulars or produce any document or paper, refuses or neglects to do so without reasonable cause, commits an offence and shall be liable on conviction to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding six months, or to
both.
(5) For the purposes of this section, the following shall constitute conclusive evidence that a contribution for any month in any financial year has been paid by a person:
(a) a stamp duly affixed to a card issued to that person for that month, and duly cancelled, in accordance with the provisions of this Act;
(b) a receipt issued under section 23(2);
(c) a record of payment in the register of contributors to the Fund kept in accordance with section 23(1) of this Act;
(d) in the case of a standard contribution, a record in the contributor’s monthly pay-slip that the contribution has been deducted from his salary for the month or months at issue.
(6) Any person who knowingly uses a card which does not belong to him, or which is not validly issued, to claim a benefit from the Fund, commits an offence and is liable on conviction to a fine not exceeding twenty thousand shillings, or to imprisonment for a term not exceeding eighteen months, or to both.