NAIROBI, Kenya, June 16 – A petition has been filed at the High Court seeking to stop the enforcement of enhanced National Social Security Fund (NSSF) deductions, citing legal uncertainty following a recent Court of Appeal ruling.
Through Tali Tali Advocates, petitioners Tali Israel Tali and Mulongo Haron Makhanu want the court to suspend a notice issued by NSSF directing employers to continue remitting enhanced contributions under the NSSF Act, 2013.
The petitioners are seeking conservatory orders restraining NSSF from imposing penalties, sanctions, surcharges or any other enforcement measures against employers who fail to comply with the directive pending the determination of the case.
“Pending the hearing and determination of this Application, this Honourable Court be pleased to grant a conservatory order ex-parte restraining the 1st Respondent, whether by itself, its officers, agents or any person acting under its authority, from imposing penalties, sanctions, surcharges, enforcement measures or any other adverse compliance action against employers or contributors on account of any alleged non-compliance arising from the conflicting public statements, advisories and directives concerning National Social Security Fund contribution obligations issued following the Court of Appeal ruling delivered on 29th May 2026,” the petition states.
The petitioners are also seeking orders compelling NSSF and the Labour and Social Protection Cabinet Secretary to issue a fresh public notice within 14 days clarifying that the dispute over enhanced contributions remains before the courts.
“Pending the hearing and determination of this Petition, this Honourable Court be pleased to grant a Conservatory Order directing the 1st and 2nd Respondents to publish, within fourteen (14) days of the issuance of this Order, a public advisory notifying employers, employees and contributors that the issues concerning the administration and enforcement of National Social Security Fund contribution obligations raised in this Petition are presently pending determination before this Honourable Court and that no penalties, sanctions, surcharges, enforcement measures or other adverse compliance action shall be undertaken against any person solely on account of reliance upon any public statement, advisory or directive issued in relation thereto,” the court filing reads.
The case follows a Court of Appeal decision last month dismissing an application by NSSF seeking to overturn an earlier ruling that declared parts of the NSSF Act, 2013 unconstitutional.
Despite the ruling, NSSF subsequently directed employers to continue remitting enhanced contributions, which require both employers and employees to contribute six percent of pensionable earnings, replacing the previous flat-rate contribution of Sh200 per month.
The directive was backed by the Federation of Kenya Employers, which advised employers to continue remitting contributions under the enhanced rates, further fueling confusion among employers and workers.
However, the Law Society of Kenya warned that employers could face legal risks if they continue deducting enhanced contributions without clear judicial guidance.
The petition now sets the stage for a fresh legal battle over the implementation of the NSSF reforms and the obligations of employers and employees pending final court determination.
