THE SOCIAL HEALTH INSURANCE ACT of 2023 (SHIA) is AN ACT of Parliament that was signed into law by the President on 19th October 2023.
This will establish the framework for the management of social health insurance; provide for the establishment of the Social Health Authority; give effect to Article 43(1)(a) of the Constitution; and for connected purposes.
The ACT takes effect from 22nd November 2023 following the Kenya Gazette Supplement No.223 under Legal notice no: 194 issued on the 21st November 2023 by the Cabinet Secretary for Health. This repeals The National Health Insurance Fund commonly known as NHIF.
Eligibility and Contribution
Section 50 of the SHI Act gives the CS the power to prescribe the amount and rates of contributions payable. The CS is yet to prescribe the contribution rates.
NOTE: Based on public pronouncements, for those in salaried employment there are indications that: -
CPA Nimrod Kurgat
Partner , Tax , Audit & IT
CPA Virginia Kamau
Tax Team Leader