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2.2 Withholding of social security

Commentary

2.2.2 National Hospital Insurance Fund (NHIF) | Kenya

Kenya

The National Hospital Insurance Fund (NHIF) is a department of the Kenyan Ministry of Health that provides medical insurance cover to its members and their declared dependants (spouse and children).

NHIF employee contributions qualify for 15% insurance tax relief, as detailed in 2.1.2. Contributions to NHIF are made only by the employee.

Employers are not required to make contributions, but are obliged to:

  1. Ìý

    •ÌýÌýÌýÌý collect and pay the contributions within the normal payroll deadlines (1.3)

  2. Ìý

    •ÌýÌýÌýÌý register as an employer with the NHIF

  3. Ìý

    •ÌýÌýÌýÌý complete employer filings (see below)

NHIF membership is compulsory

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Web page updated on 28 Aug 2024 12:06