Payroll and employee tax in Zambia

If you run payroll in Zambia, you withhold employee income tax and remit it to ZRA, and contribute to NAPSA (5% employer + 5% employee). Declare and pay it on the cycle ZRA sets.

Monthly payroll duties

1 Withhold employee income tax and pay it to ZRA.
2 Contribute to NAPSA (5% employer + 5% employee).
3 Keep payroll records and issue payslips / tax certificates.

Frequently asked questions

How is employee tax paid in Zambia?

You withhold it from salaries and remit it to ZRA, with social-security contributions to NAPSA (5% employer + 5% employee).

More on Zambia

Register a company — Zambia
Company tax — Zambia
VAT / sales tax — Zambia
Hiring staff — Zambia
Start a business — Zambia
Data protection — Zambia
Tax clearance — Zambia
Empowerment / B-BBEE — Zambia
Licences & permits — Zambia
Importing & customs — Zambia
Annual returns — Zambia
Full Zambia compliance guide

Payroll & employee tax elsewhere in SADC

Payroll & employee tax — South Africa
Payroll & employee tax — Angola
Payroll & employee tax — Botswana
Payroll & employee tax — Comoros
Payroll & employee tax — DR Congo

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Reviewed June 2026 from official sources. General information only — confirm with ZRA or a registered professional.