NHIMA Contributions Calculator National Health Insurance
Calculate employee and employer NHIMA contributions with our easy-to-use calculator. Updated for 2025 with 1% contribution rates.
Salary Details
Results Summary
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Handle all NHIMA contributions automatically with our integrated payroll system.
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Detailed Breakdown
| Total Earnings (Gross + Allowances) | K 0.00 |
| Employee Share (1% employee share) | K 0.00 |
| Employer (1% employer share) | K 0.00 |
| Total Deductions (Full 2%) | K 0.00 |
| Wages After Deductions (1%) | K 0.00 |
Legal Framework & Compliance (National Health Insurance Act, 2018)
Governing Law
NHIMA contributions are governed by the National Health Insurance Act, 2018 and administered by the National Health Insurance Management Authority.
Key Requirement: Mandatory contributions of 2% of gross salary (1% employee, 1% employer) for all workers.
NHIMA Contribution System
1. Contribution Rate
- Total Rate: 2% of gross salary
- Employee Share: 1% (deducted from salary)
- Employer Share: 1% (paid by employer)
- No Ceiling: Unlike NAPSA, NHIMA has no contribution ceiling
2. Coverage & Benefits
- Comprehensive health insurance coverage
- Access to public and accredited private healthcare facilities
- Coverage for dependents (spouse and children)
- Inpatient and outpatient services
- Prescription medications
- Emergency medical services
3. Who Must Contribute?
- All employees in formal employment
- Casual workers (if employed regularly)
- Contract workers
- Temporary staff
4. Exemptions
- Expatriates with comprehensive private health insurance
- Employees already covered under other approved health schemes
- Diplomatic staff (may be exempt based on agreements)
5. Important for Payroll
Note: Unlike NAPSA, NHIMA contributions do not reduce taxable income for PAYE purposes.
Calculation order: Calculate PAYE first, then deduct NHIMA from net pay.
NHIMA Legal Framework (National Health Insurance Act 2018)
Governing Law
NHIMA contributions are governed by the National Health Insurance Act No. 2 of 2018, particularly Section 15 which establishes contribution and payment mechanisms.
Important Note: Like NAPSA, the Act specifies "prescribed percentage" and "prescribed rates" (Section 15(5)). The current 1% employee + 1% employer rates are set by regulations, not the Act itself.
Official Documents:
📄 Download National Health Insurance Act (PDF)