Payroll
SHIF Has Replaced NHIF: Getting Your Payroll Right
Goldstar Payroll Desk 22 January 2026 4 min read
The Social Health Insurance Fund (SHIF) has replaced NHIF. We break down what changed for employers and how to keep your payroll deductions correct.
The Social Health Insurance Fund (SHIF), administered by the Social Health Authority (SHA), has replaced the National Hospital Insurance Fund (NHIF). For employers, this changes how health contributions are calculated and remitted.
What changed Rather than the old banded NHIF structure, SHIF is calculated as a percentage of gross salary. This means your payroll system must compute contributions correctly for every employee, every month, and remit by the statutory deadline.
Why it matters Incorrect or late remittances expose your business to penalties and leave employees without valid cover. With SHIF, NSSF's new tiered rates and the Affordable Housing Levy all hitting payroll at once, the margin for error has narrowed.
Our approach Goldstar processes your full payroll — PAYE, NSSF, SHIF and the Housing Levy — issues compliant payslips and P9 forms, and remits everything on time. One partner, zero missed deadlines.
Written by Goldstar Payroll Desk
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