Pursuant to the provisions of Regulation 21 and the Fourth Schedule of the National Social Security Fund Act No. 45 of 2013 which came into effect on 1st June 2014, and the Court of Appeal decision delivered on 3rd February 2023, the Retirement Benefits Authority would like to bring to the attention of Employers, Trustees and Administrators of Retirement Benefits Schemes the following:

1. The National Social Security Fund (Contracting Out by Employers) Regulations, 2014 are now effective.
2. Employers who wish to remit Tier II contributions into a contracted-out scheme as provided under Section 21 of the NSSF Act may apply to the Retirement Benefits Authority.
3. Employers will be required to submit a duly completed Form C1 together with the requisite attachments referred to in the form for consideration by the Retirement Benefits Authority.
4. For a scheme to qualify to receive Tier II contributions as a “contracted out scheme” they are required to meet the Reference Scheme Test. The Authority shall issue a Reference Scheme Certificate to Schemes that have met the said qualifications.
5. The application form, Form C1 and National Social Security Fund (Contracting Out by Employers) Regulations, 2014 can be downloaded from the Authority’s website, www.rba.go.ke. The application form can also be collected from our offices.

Reference documents

1. NSSF Act 2013
   

   NSSF Act 2013

   1 file(s) 485.22 KB

   Download
2. Form C1
   

   Form C1

   1 file(s) 104.90 KB

   Download
3. NSSF Act Fourth Schedule
   

   NSSF Act - Fourth Schedule (Reference Scheme Test)

   1 file(s) 743.00 KB

   Download
4. Legal Notice No. 86 – NSSF Contracting Out Regulations
   

   Legal Notice No 86 - NSSF Contracting Out By Employers Regulations

   1 file(s) 2.80 MB

   Download