SHIF Top Calculator 2025
Calculate your Social Health Insurance Fund (SHIF) contributions and compare with old NHIF rates. Updated for 2025.
What is SHIF?
The Social Health Insurance Fund (SHIF) replaced NHIF on October 1, 2024, under the Social Health Insurance Act, 2023. Under SHIF, all Kenyans contribute 2.75% of their gross income (minimum KES 300/month) to fund universal healthcare through three funds: Primary Healthcare, Social Health Insurance, and Emergency/Critical Illness coverage.
Legal Authority: Social Health Insurance Act No. 16 of 2023 | Managed by Social Health Authority (SHA)
Disclaimer: This calculator provides estimates based on official government rates as of 2025. For binding information, consult the Social Health Authority (SHA) at sha.go.ke, Kenya Revenue Authority (KRA) at kra.go.ke, or the Ministry of Health at health.go.ke. This tool is for informational purposes only and does not constitute financial or legal advice.
Calculate Your Contribution
SHIF Key Features
Source: Social Health Insurance Act, 2023 | Social Health Authority
- �Rate: 2.75% of gross monthly salary/income
- �Minimum: KES 300 per month
- �Maximum: No upper limit (unlimited)
- �Payment Deadline: 9th of following month (for employers)
- �Tax Relief: 15% relief on contributions (capped at KES 5,000/month or KES 60,000/year combined with insurance premiums) - per Income Tax Act
- �Coverage: Principal member, spouse, children under 25 (if in school), and disabled dependents
- �Allowable Deduction: As of 2025, SHIF contributions are allowable deductions for PAYE calculations (reduces taxable income)
NHIF vs SHIF Comparison
NHIF rates effective April 2015 - September 2024
NHIF (Old System - Before Oct 1, 2024)
- � Fixed bracket system (KES 150 - 1,700)
- � Self-employed: flat KES 500/month
- � Capped maximum contribution
- � Based on income brackets (17 different rates)
- � Managed by NHIF (abolished Nov 2023)
SHIF (New System - Since Oct 1, 2024)
- � Percentage-based (2.75% of income)
- � Self-employed: 2.75% with KES 300 minimum
- � No maximum limit (uncapped)
- � Progressive contribution based on actual income
- � Three-fund structure for comprehensive coverage
- � Managed by Social Health Authority (SHA)
- � Better benefits package (increased coverage)
SHIF Three-Fund Structure
Source: Social Health Insurance Act, 2023 | Ministry of Health Kenya
1. Primary Healthcare Fund
Covers basic health services, preventive care, clinics, and routine checkups at primary healthcare facilities (Levels 1, 2, 3).
Funded: Government Budget
2. Social Health Insurance Fund (SHIF)
Covers general medical needs including outpatient and inpatient hospital services at Levels 4, 5, and 6 facilities.
Funded: Member Contributions (2.75%)
3. Emergency, Chronic & Critical Illness Fund
Covers major health issues like cancer (KES 400,000/year), emergencies, cardiac surgery (KES 952,000), dialysis, and kidney transplants.
Funded: Pooled Resources
Improved Benefits: SHA benefits increased 12% above NHIF payments. For example, cancer treatment coverage increased from partial payments (max 6 sessions) under NHIF to KES 400,000 per year under SHA, and cardiac surgery coverage rose from KES 450,000 to KES 952,000.
Quick Facts & Important Dates
Key Timeline
Who Must Contribute?
- ?All salaried employees (public & private sector)
- ?Self-employed individuals
- ?Informal sector workers
- ?Foreign residents working/studying in Kenya
- ?Exemption: Children under 18, adults over 65 covered by government programs
Official Government Resources
For official information, registration, and compliance, visit these trusted government websites:
Social Health Authority (SHA)
Official SHIF registration and member services
sha.go.ke ?Register via USSD: Dial *147#
Ministry of Health Kenya
Healthcare policies and SHA announcements
health.go.ke ?Contact: +254-20-2717077
Kenya Revenue Authority (KRA)
Tax relief and PAYE calculations for SHIF - see our PAYE calculator
kra.go.ke ?iTax Portal: itax.kra.go.ke
SHA Registration Support
Need help? Use these official channels
� USSD: *147# (Self-registration)
� Assisted Registration: assisted.sha.go.ke
� Employer Registration Portal
Verify Information: Always confirm rates and requirements on official government websites. This calculator is for estimation purposes only and should not replace official government guidance.
SHIF vs NHIF Kenya 2025 - What Changed & How Much You Pay
SHIF (Social Health Insurance Fund) replaced NHIF in October 2024. Major changes: Rate is now 2.75% of gross salary (no caps!), covers entire family automatically, better benefits. SHIF deductions are made alongside NSSF contributions and reduce your taxable income for PAYE tax. Here's the complete comparison.
| Feature | Old NHIF (until Oct 2024) | New SHIF (from Oct 2024) | Winner |
|---|---|---|---|
| Contribution Rate | Fixed tiers (KES 150 - 1,700/month) | 2.75% of gross salary (unlimited) | Low earners: NHIF. High earners: NHIF |
| KES 30,000 Salary | KES 750/month | KES 825/month (+KES 75) | NHIF cheaper |
| KES 100,000 Salary | KES 1,700/month (capped) | KES 2,750/month (+KES 1,050!) | NHIF cheaper |
| KES 500,000 Salary | KES 1,700/month (capped) | KES 13,750/month (+KES 12,050!) | NHIF much cheaper |
| Family Coverage | Register dependents separately (complex) | Automatic (spouse + 4 kids) | SHIF better |
| Inpatient Cover | Up to KES 100,000/year | Up to KES 500,000/year | SHIF better |
| Outpatient Cover | Very limited (KES 4,000/year) | KES 10,000/year per person | SHIF better |
| Chronic Diseases | Limited coverage (long waits) | Full coverage (diabetes, hypertension, cancer) | SHIF better |
?? The Reality: Who Pays More Under SHIF?
? Winners (Pay Less or Same):
- � Salary under KES 27,000: Pay less or same
- � Large families: SHIF auto-covers spouse + 4 kids (NHIF required separate payments)
- � Chronic disease patients: Better coverage for cancer, diabetes, etc.
? Losers (Pay More):
- � Salary KES 30K-100K: Pay KES 75-1,050 extra per month
- � High earners (KES 200K+): Pay MUCH more (KES 100K salary = +KES 12,600/year!)
- � Single people: Pay full 2.75% but may not use family benefits
Bottom Line: SHIF = better benefits but costs more for middle/high earners. No opting out - it's mandatory!
How Much You Pay for SHIF Kenya 2025 - By Salary Level
Exact SHIF deductions at 2.75% of gross salary. Unlike NSSF (which caps at KES 2,160), SHIF has NO LIMIT - the more you earn, the more you pay.
| Gross Salary | SHIF Deduction (2.75%) | Annual Cost | Old NHIF Cost | Difference (Extra You Pay) | Common Professions |
|---|---|---|---|---|---|
| KES 20,000 | KES 550 | KES 6,600 | KES 500 | +KES 50/month | Security Guard, Cleaner |
| KES 30,000 | KES 825 | KES 9,900 | KES 750 | +KES 75/month | Receptionist, Driver |
| KES 50,000 | KES 1,375 | KES 16,500 | KES 1,200 | +KES 175/month | Teacher, Nurse |
| KES 80,000 | KES 2,200 | KES 26,400 | KES 1,700 | +KES 500/month | Junior Accountant, Sales Rep |
| KES 100,000 | KES 2,750 | KES 33,000 | KES 1,700 | +KES 1,050/month | Manager, Senior Accountant |
| KES 200,000 | KES 5,500 | KES 66,000 | KES 1,700 | +KES 3,800/month | Senior Manager, Director |
| KES 500,000 | KES 13,750 | KES 165,000 | KES 1,700 | +KES 12,050/month | CEO, Country Manager |
?? SHIF Key Facts 2025
- No Cap: Unlike NSSF (caps at KES 2,160), SHIF is 2.75% forever. Earn KES 1M? Pay KES 27,500/month!
- Family Auto-Covered: Your contribution covers spouse + up to 4 children automatically. No extra fees.
- Better Benefits: KES 500K inpatient (vs NHIF's KES 100K), full chronic disease cover, KES 10K outpatient per person.
- Not Tax-Deductible: Unlike NSSF, SHIF does NOT reduce your taxable income. You pay PAYE on full gross salary.
- Mandatory: All formal employees MUST contribute. No opting out even if you have private insurance.
Related Calculators
Explore other tools to help with your salary and healthcare planning
How to Use the SHIF Calculator
Calculate your Social Health Insurance Fund contributions in 4 easy steps
Select Employment Type
Choose between Salaried Employee or Self-Employed/Informal Sector
Enter Monthly Income
Input your gross monthly salary or income amount
Choose Options
Select number of months and toggle NHIF comparison or penalties
View Results
See your SHIF contribution (2.75%) and comparison with old NHIF rates
?? Pro Tip: Enable "Show NHIF Comparison" to see how much more or less you're paying under the new SHIF system compared to old NHIF rates.
Frequently Asked Questions (FAQ)
Everything you need to know about SHIF in Kenya
What is SHIF and when did it replace NHIF??
SHIF (Social Health Insurance Fund) is Kenya's new universal healthcare funding system that replaced NHIF on October 1, 2024.
Key Timeline:
- November 22, 2023: Social Health Insurance Act enacted into law
- October 1, 2024: SHIF officially launched, NHIF abolished
- January 1, 2025: SHIF contributions became allowable tax deductions
Managed by: Social Health Authority (SHA), replacing the old NHIF organization
Legal Authority: Social Health Insurance Act No. 16 of 2023
How much do I pay for SHIF and how is it calculated??
SHIF Contribution Rate: 2.75% of gross monthly income
Minimum Contribution: KES 300 per month
Maximum Contribution: Unlimited (no cap)
Examples:
Formula: SHIF = MAX(Gross Salary � 2.75%, KES 300)
What is the difference between SHIF and the old NHIF system??
| Aspect | NHIF (Old) | SHIF (New) |
|---|---|---|
| Contribution Rate | Fixed brackets (KES 150-1,700) | 2.75% of gross income |
| Minimum | KES 150 | KES 300 |
| Maximum | KES 1,700 (capped) | Unlimited |
| Self-Employed | Flat KES 500/month | 2.75% with KES 300 min |
| Tax Deductible | No | Yes (since Jan 2025) |
| Benefits Coverage | Standard package | 12% increase in benefits |
| Fund Structure | Single fund | Three funds (Primary, SHIF, Emergency) |
What are the three funds under SHIF and what do they cover??
SHIF operates through a three-fund structure for comprehensive healthcare coverage:
1. Primary Healthcare Fund
Coverage: Basic health services, preventive care, clinics, routine checkups
Facilities: Levels 1, 2, and 3 healthcare facilities
Funding: Government Budget (not from member contributions)
2. Social Health Insurance Fund (SHIF)
Coverage: Outpatient and inpatient hospital services
Facilities: Levels 4, 5, and 6 healthcare facilities
Funding: Member Contributions (2.75% of gross income)
3. Emergency, Chronic & Critical Illness Fund
Coverage: Major health issues including:
- Cancer treatment: KES 400,000/year (up from partial coverage)
- Cardiac surgery: KES 952,000 (up from KES 450,000)
- Dialysis and kidney transplants
- Emergency medical care
Funding: Pooled Resources
Improved Coverage: SHA benefits increased 12% above NHIF payments, providing better healthcare coverage for all Kenyans.
Who must contribute to SHIF??
SHIF is mandatory for all income earners in Kenya:
? Required to Contribute:
- All salaried employees (public & private sector)
- Self-employed individuals
- Informal sector workers
- Business owners
- Freelancers and gig workers
- Foreign residents working in Kenya
- Foreign students studying in Kenya
? Exemptions:
- Children under 18 years
- Adults over 65 covered by government programs
- Individuals with no income (covered under UHC)
Important: Employers are responsible for deducting SHIF from employee salaries and remitting to SHA by the 9th of the following month.
Can I get tax relief on SHIF contributions??
Yes! SHIF contributions provide tax benefits:
Allowable Deduction (Since Jan 2025)
SHIF contributions are now allowable deductions that reduce your taxable income before PAYE is calculated.
Benefit: Lower taxable income = lower PAYE tax
Insurance Premium Relief
SHIF also qualifies for the general insurance premium relief:
- Relief Rate: 15% of SHIF contribution
- Monthly Cap: KES 5,000 (combined with other insurance)
- Annual Cap: KES 60,000
Example Calculation:
Gross Salary: KES 100,000
SHIF Contribution: KES 2,750 (2.75%)
Taxable Income: KES 97,250 (after SHIF deduction)
This lowers your PAYE tax significantly!
How do I register for SHIF??
Multiple Registration Options:
1. USSD Registration (Easiest)
Dial *147# from any phone
Follow prompts for self-registration
Works on all networks (Safaricom, Airtel, Telkom)
2. Online Registration
Visit: sha.go.ke
Create account and complete registration form
Upload required documents (ID, KRA PIN)
3. Assisted Registration
Visit: assisted.sha.go.ke
For help with registration process
Or visit any SHA office nationwide
4. Employer Registration
Employers register via SHA employer portal
Automatic deduction from employee salaries
Note: If you were registered with NHIF, you were automatically migrated to SHIF. Verify your status via *147#.
What happens if I don't pay SHIF on time??
?? Penalties for Late Payment
- Late Payment Penalty: 2% per month on unpaid amount
- Example: KES 1,000 unpaid = KES 20 penalty per month
- Accumulation: Penalties compound monthly
Employer Penalties (More Severe)
- Failure to remit: Fines up to KES 2,000,000
- Criminal prosecution: Imprisonment for up to 3 years
- Or both: Fine and imprisonment
- Unauthorized deductions: Additional penalties apply
Coverage Suspension
Failure to pay may result in:
- Suspended healthcare benefits
- Need to clear arrears to reactivate
- Dependents also affected
Payment Deadline: Employers must remit by the 9th of the following month. Employees should verify deductions on payslips.
Who is covered under my SHIF contribution??
Your SHIF contribution covers:
? Principal Member (You)
Full healthcare coverage under all three funds
? Spouse
Legal spouse (married or customary marriage)
Must be registered as dependent
? Children
All biological and legally adopted children
Coverage conditions:
- Under 18 years: Automatic coverage
- 18-25 years: If in school/college (must provide proof)
- Above 25 years: Must have own SHIF membership
? Disabled Dependents
Permanently disabled dependents (any age)
Requires medical certification
Maximum Family Size: Typically up to 5 dependents, but disabled dependents don't count towards limit
Registration: Register all dependents via SHA portal or *147# to activate their coverage
Where can I get official information about SHIF??
Official Resources:
Social Health Authority (SHA)
Website: sha.go.ke
USSD: *147# (registration and info)
Assisted: assisted.sha.go.ke
Ministry of Health Kenya
Website: health.go.ke
Phone: +254-20-2717077
Healthcare policies and SHA updates
Kenya Revenue Authority (KRA)
Website: kra.go.ke
iTax: itax.kra.go.ke
For tax relief and PAYE information
Legal Framework
- Social Health Insurance Act No. 16 of 2023
- Income Tax Act (for tax relief provisions)
- Employment Act 2007
?? SHIF Deductions by Salary Level - Real Examples Kenya 2025
See exactly how much SHIF is deducted at different salary levels. All amounts in Kenyan Shillings (KES).
Low Income Earners (Up to KES 25,000) - Minimum Deductions
KES 10,000/month
House Help, Casual Worker
2.75% of salary | Covers whole family
KES 15,000/month
Security Guard, Shop Attendant
2.75% | Full SHA healthcare access
KES 25,000/month
Driver, Office Assistant, Receptionist
2.75% | Spouse + kids covered
Middle Income Earners (KES 30,000 - 80,000)
KES 30,000/month
Junior Clerk, Sales Agent
2.75% deduction
KES 45,000/month
Accountant, Nurse, Teacher
Excellent value coverage
KES 60,000/month
Engineer, Manager, IT Dev
Family healthcare secured
KES 80,000/month
Senior Manager, Lawyer
Comprehensive coverage
High Income Earners (KES 100,000+)
KES 100,000/month
Director, Principal Officer
2.75% | Full family covered
Annual: KES 33,000 total
KES 200,000/month
CEO, Senior Executive
2.75% | Universal healthcare
Much cheaper than private insurance!
KES 500,000/month
C-Suite, Top Executive
Still only 2.75% - same rate!
Private insurance would cost 5-10x more
?? SHIF vs Private Insurance Cost Comparison
SHIF Advantage: Unlike private insurance, SHIF costs only 2.75% of salary regardless of family size. Private family insurance for a family of 4 can cost KES 15,000-50,000/month!
Example: Earning KES 100,000? You pay KES 2,750 for SHIF covering your whole family. Equivalent private insurance would cost KES 20,000-40,000/month (7-15x more expensive).
Coverage: SHIF provides comprehensive healthcare at ALL levels - from village clinics to Kenyatta National Hospital. No copayment, no claim forms, no denial of pre-existing conditions.
?? SHIF Deductions by Job Category - Kenya 2025
See typical SHIF deductions across different industries and professions. Find jobs in Kenya across all sectors including government, NGO, and online opportunities.
Government & Public Sector Workers
Teachers (TSC)
Primary/Secondary
Family fully covered
Nurses (Public)
County Hospitals
Ironic: nurses pay for their own SHA
Police Officers
Constables
Allowances not included
Civil Servants
Ministries
Government deducts automatically
Private Sector - Corporate Jobs
Accountants
CPA/ACCA
Replaces medical allowance
IT Developers
Software Engineers
Much cheaper than private cover
Sales Managers
Retail/Corporate
Commission not pensionable
HR Officers
Recruitment/Training
Growing sector salaries
Service Industry & Manual Workers
Security Guards
Private Security
Family covered for KES 468!
Shop Attendants
Retail/Supermarkets
Affordable universal healthcare
Hotel Workers
Waiters, Cleaners
Tips not included in deduction
Factory Workers
Manufacturing
Essential worker protection
? SHIF Coverage Benefits
What's Covered: Outpatient care, inpatient services, maternity, surgery, chronic disease management (diabetes, hypertension, cancer), emergency services, mental health, dialysis - ALL at NO additional cost.
Where to Access: Public hospitals (Level 1-6), select private facilities, NHIF-contracted clinics nationwide. From village dispensary to KNH - same SHA card works everywhere.
Family Coverage: Your 2.75% covers YOU + spouse + all children under 25 (if in school) + disabled dependents. No copayment, no claim limits, no exclusions.
Important Disclaimer
General Information Only: This calculator provides estimates based on publicly available information and standard rates. Results are for informational and educational purposes only and should not be considered as professional financial, legal, or tax advice.
Accuracy and Updates: While we strive to maintain accurate and up-to-date information using official sources including Kenya Revenue Authority (KRA), National Social Security Fund (NSSF), Social Health Insurance Fund (SHIF), and other relevant government agencies, rates and regulations may change. Always verify current rates with official sources.
Seek Professional Advice: For specific tax planning, salary negotiations, financial decisions, or legal matters, please consult with qualified professionals such as certified accountants, tax advisors, financial planners, or legal practitioners who can consider your individual circumstances.
No Liability: Top Calculator and its operators accept no liability for any loss, damage, or inconvenience arising from the use of this calculator or reliance on its results. Users are responsible for verifying all calculations and information with official sources before making financial decisions.
Official Sources: For authoritative information, please refer to:
- Kenya Revenue Authority (KRA) - www.kra.go.ke
- National Social Security Fund - www.nssfkenya.co.ke
- Social Health Insurance Fund - www.sha.go.ke
Last updated: January 2025. This disclaimer applies to all calculators on Top Calculator.
Information updated for 2025 based on official government sources.
SHIF replaced NHIF on October 1, 2024 under the Social Health Insurance Act, 2023.
Sources: Social Health Authority (SHA), Ministry of Health Kenya, Kenya Revenue Authority (KRA)