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
Below are various deductions for sampled amounts (KSHS):
| Gross Salary | NHIF | SHIF |
|---|---|---|
| 6000 | 300 | 300 |
| 12,000 | 500 | 330 |
| 30,000 | 900 | 825 |
| 50,000 | 1,200 | 1,375 |
| 70,000 | 1,400 | 1,925 |
| 100,000 | 1,700 | 2,750 |
| 300,000 | 1,700 | 8,250 |
| 1,000,000 | 1,700 | 27,500 |