SHIF Calculator Kenya 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
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.
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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
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)