A fresh legal challenge has been filed at the High Court seeking urgent orders to stop the enforcement of enhanced National Social Security Fund (NSSF) contributions, arguing that a recent public notice issued by the Fund is unconstitutional and inconsistent with a Court of Appeal decision.
The application seeks conservatory orders restraining the NSSF from imposing penalties, sanctions, surcharges or any other enforcement measures against employers and contributors over alleged non-compliance with contribution obligations arising from conflicting directives issued following the Court of Appeal judgment delivered on May 29, 2026.
According to court documents, the applicant argues that unless the court intervenes urgently, employers and employees will continue relying on the contested notice, exposing millions of Kenyans to uncertainty, financial prejudice and potential liability while undermining public confidence in the administration of social security laws and judicial decisions.
The case also seeks orders compelling the NSSF and relevant government authorities to publish a public advisory informing employers, employees and contributors that the dispute over the administration and enforcement of NSSF contribution obligations is currently before the court and that no adverse compliance action should be taken against individuals relying on the disputed directives.
Court papers state that the notice continues to influence payroll administration and statutory remittance decisions across the country and will keep affecting employers, employees and contributors during every payroll cycle unless urgent intervention is granted.
The applicant argues that on June 5, 2026, the NSSF issued a public notice titled “Clarification on the Status of NSSF Contributions” directing employers and employees to continue remitting contributions under the enhanced contribution framework established under the NSSF Act, 2013.
The petition claims that the notice is illegal, unconstitutional, null and void and has directly affected payroll administration and statutory deductions involving millions of Kenyan workers.
It is further argued that the notice violates constitutional provisions relating to national values, access to information, consumer rights, fair administrative action and principles of public service. The applicant also contends that the notice amounts to an attempt to circumvent the Court of Appeal’s decision on the matter.
According to the application, the continued implementation of the notice has created confusion and uncertainty among employers and employees regarding their contribution obligations and exposes them to potential financial consequences during every payroll cycle.
The petition raises what are described as significant constitutional questions touching on social security, labour relations, statutory deductions, consumer protection, constitutional governance and the rule of law. The applicant is therefore seeking urgent intervention from the High Court.
The matter is pending before the High Court for directions.
