Filing and paying NSSF contributions as an employer is a critical monthly compliance task. In 2026, the process is centralized on the NSSF Self-Service portal, and payments are made using a Unique Payment Number (UPN).
Failure to remit by the 9th day of the following month attracts a penalty of 5% on the total amount due. Follow this guide to ensure you pay NSSF returns for your company.
How to Pay NSSF for a Company in Kenya
1. Prepare Your Payroll Return
Before making any payment, you must upload your employee data.
- Prepare your Excel file: Download the standard NSSF payroll template from the portal.
- Enter Employee Details: Fill in the NSSF numbers, names, Gross Pay, and voluntary contributions for your staff.
- Tier I and Tier II: The system will automatically calculate the specific Tier I and Tier II deductions based on the 2026 rates once the file is uploaded.
2. Upload to NSSF Self-Service Portal
- Visit the NSSF Self-Service Portal.
- Log in using your Employer Username and Password.
- Select Payroll Converter from the side menu.
- Click Create Payroll Period and select the month and year you are filing for.
- Click File Upload, select your Excel file, and click Upload.
3. Generate the SF24 and UPN
The SF24 is the formal return document, while the UPN is your payment reference.
- After uploading, click Process Payroll Data. Check for any “Produced Errors” and fix them if necessary.
- Once processed, go to SF24 Actions and click Submit.
- Navigate to the Payment Order menu.
- Select the submitted SF24 and click Save.
- The system will generate an e-Slip containing a Unique Payment Number (UPN).
Important: You can only pay the exact amount quoted on the UPN. Partial payments will be rejected.
4. Pay via M-Pesa
This is the fastest method for most companies.
- Go to the M-Pesa Menu on your phone.
- Select Lipa na M-Pesa > Paybill.
- Enter Business Number: 333300.
- Enter Account Number: Your Unique Payment Number (UPN).
- Enter the Amount (Must match the e-Slip exactly).
- Enter your PIN and complete the transaction.
For further assistance, visit your nearest NSSF branch or any Huduma Centre nationwide.
Also Read: How to Register for NSSF in Kenya
