---
name: zm-payroll-social
description: "Source-cited draft: payroll & social contributions for Zambia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/zm-payroll-social"
  jurisdiction: "ZM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Zambia Payroll & Social Contributions

## Payroll, NAPSA and NHIMA contributions

Employers operate PAYE withholding and must contribute to the National Pension Scheme Authority (NAPSA) and the National Health Insurance scheme (NHIMA). Note the NAPSA ceiling shown is the published 2026 figure; the 2025 ceiling should be confirmed.

- **NAPSA total contribution rate** — 10% of earnings (5% employer + 5% employee) percent  _([National Pension Scheme Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NAPSA employee contribution** — 5% of earnings percent  _([National Pension Scheme Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NAPSA employer contribution** — 5% of earnings percent  _([National Pension Scheme Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NAPSA monthly contribution ceiling** — ZMW 3,723.60 total (ZMW 1,861.80 each party) (approx — published 2026 ceiling; confirm 2025 figure)  _([National Pension Scheme Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NHIMA total contribution rate** — 2% of basic salary (1% employer + 1% employee) percent  _([National Health Insurance Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NHIMA employee contribution** — 1% of basic salary percent  _([National Health Insurance Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **NHIMA employer contribution** — 1% of basic salary percent  _([National Health Insurance Act](https://www.zambiaprice.com/business/tax-guide-zambia/))_
- **PAYE withholding** — Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%)  _([Income Tax Act](https://www.zra.org.zm/calculate-paye/))_
- **PAYE remittance deadline** — By the 10th of the month following deduction  _([Income Tax Act](https://www.zra.org.zm/payment-due-dates/))_
- **NAPSA remittance deadline** — By the 10th of the month following the contribution month (approx — confirm)  _(National Pension Scheme Act)_
- **Skills Development Levy** — 0.5% of gross emoluments, payable by the employer percent (approx — confirm rate and base)  _(Skills Development Levy Act)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `zm-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/zm-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.