NSSF ACT 2013 -Supreme Court Judgment

With the enactment of the National Social Security Fund (NSSF) Act, 2013, the Act sought to increase the contribution rates from Kshs. 400 to 12% of an employee’s monthly earnings, with a 6% deduction from the employee and an equivalent 6% deduction from the employer.

Below we analyze the arguments made before the Supreme Court and the consequent judgment of the apex court as delivered on 21^st February 2024.