This is the version of this Legal Notice as it was from 20 June 2014 to 12 May 2021. Read the latest available version.
The National Social Security Fund (Member Contributions) Regulations
Related documents
- Is amended by 24th Annual Supplement

LAWS OF KENYA
NATIONAL SOCIAL SECURITY FUND ACT
THE NATIONAL SOCIAL SECURITY FUND (MEMBER CONTRIBUTIONS) REGULATIONS
LEGAL NOTICE 80 OF 2014
- Published in Kenya Gazette Vol. CXVI—No. 74 on 20 June 2014
- Commenced on 20 June 2014
Part I – PRELIMINARY
1. Citation
These Regulations may be cited as the National Social Security Fund (Member Contributions) Regulations, 2014.2. Application
These Regulations shall apply to employers, employees and members of the Pension Fund employed by more than one employer.3. Interpretation
In these Regulations, unless the context otherwise requires—"fluctuating emoluments" earnings additional to basic wage or salary not paid on a fixed basis including benefits in kind, acting allowance, special duty allowance, leave allowance, uniform allowance, equipment allowance but including bonuses, commissions, overtime, shift pay, house allowance and service charge.Part II – MANDATORY CONTRIBUTIONS
4. Employer to pay contributions in respect of each employee
An employer shall pay contributions to the Pension Fund in respect of each employee in his or her employment as prescribed in section 20 of the Act.5. Employer's contribution
6. Contributions to Paid into Fund accounts
All contributions shall be paid directly to the Fund or the Fund's bank account in such manner as the Managing Trustee may from time to time authorize or through such other means as the Managing Trustee may with the approval of the Board require.7. Bank charges to be recovered for bounced cheques
Where a contribution is made by a cheque that bounces, the Fund shall recover from the employer the bank charges for the bounced cheque.8. Submission of monthly returns
Every contributing employer shall each month submit to the Managing Trustee returns in the prescribed format and manner together with the contributions payable.9. Deductions on mandatory contributions
There shall be no agency fee or commission or any deductions whatsoever levied on mandatory contributions remittances.10. Making an early payment in cases of retirement
The Managing Trustee may in respect of employees due for retirement require an employer to pay the contributions in respect of that employee earlier than the date prescribed to enable the Fund to make an expeditious payment of a benefit due.11. Updating of member accounts
The Fund shall immediately on receipt of each member's contribution, update the member's account to reflect the contribution.12. Practices calculated to avoid or reduce liability
The Board may, where it reasonably believes that there is practice, in respect of payment of earnings calculated to avoid or reduce liability for contributions by means of irregular or unequal payments or other irregular pay practice, give directions for ensuring that such contributions are payable as if that practice was not followed.13. Failure to deduct contributions
An employer who fails to deduct contributions from an employee's wages, shall be required to pay both shares of contributions from the employer's resources.14. Payment of arrears
Where an employer pays increment of wages or salaries in arrears—15. Interest on contributions
All contributions will earn interest per annum.16. Summarized annual statements
A summarized annual statement indicating principal amounts, interest earned and total amounts shall be issued to individual members for the Old Provident Fund, New Provident Fund and Pension Fund.17. Contributions from employees with more than one employer
18. Remission of penalty on contributions
Any penalties waived on unpaid contributions under this Act shall be net of the interest due to a member's account and expenses incurred.19. Daily paid workers
In relation to daily paid workers. the employer shall deduct and remit their contributions in accordance with the provisions of the Act.20. Employers paying gratuity
Where a contract of service provides for gratuity, the employer shall deduct and remit contributions in accordance with the Act,Provided that an employer may deduct its portion of contribution from the gratuity amount payable to the employee.21. Transmission of notices and documents
Except as otherwise prescribed, any notice or document required or authorized to be given to any person by the Board under these Regulations, shall be deemed to have been given or sent if it was sent by post or electronic mail to that person at the last known address of that person.Part III – MANAGEMENT OF VOLUNTARY CONTRIBUTORS
22. Waiving of penalty on voluntary contributions
No penalty may be levied on late payments received from the self-employed and voluntary contributors.23. Voluntary contribution arrears
No contributions may be credited into a voluntary member’s account in arrears.History of this document
31 December 2022
Revised by
24th Annual Supplement
Read this version
20 June 2014 this version
Commenced