Tax Alert: Revised Kenya NSSF Contributions Effective Feb. 2023
Since the National Social Security Fund (NSSF) Act No. 45 of 2013 ("the Act") was enacted in December 2013, giving rise to new NSSF rates, there have been legal impediments.
The Employment and Labour Relations Court (ELRC) erred in declaring the Act illegal, according to the Court of Appeal in February 2023.
It determined that the ELRC lacked the authority to do so because that was the domain of the High Court.
As a result, the Act is now legal, and the government can enforce it.