A year-by-year reference for Zambia PAYE tax bands, NAPSA contribution settings, NHIMA rates, Workers' Compensation, Personal Levy and related payroll values used by Harvester Payroll Online. The newest year is kept at the top, while earlier years remain available for clear side-by-side comparison and as a historical payroll reference.
Scroll or swipe to compare 2027 and 2026.
PAYE, NAPSA, NHIMA, Workers' Compensation and Personal Levy are shown together for easy year-to-year comparison.
| Setting | Rate / value | Notes |
|---|---|---|
| NHIMA employee contribution | 1.0% | Employee contribution calculated on basic salary. |
| NHIMA employer contribution | 1.0% | Employer contribution calculated on basic salary. |
| NHIMA calculation basis | Basic salary | Contribution basis for formal-sector payroll. |
| Setting | Rate / value | Notes |
|---|---|---|
| Workers' Compensation ceiling | K14,400.00 | Annual Workers' Compensation ceiling applicable to this payroll year. |
| Annual employer return | Due by 15 January each year | Harvester prepares the annual Workers' Compensation return from payroll records for submission through the official eWorkers portal. |
| Setting | Reference value | Notes |
|---|---|---|
| Annual Personal Levy | K15.00 per qualifying employee | Annual local-authority levy reported over the calendar year. |
| Calculation / reporting basis | Annual gross emoluments | Based on gross emoluments for the selected calendar year. |
| Remitted to | Relevant local authority / council | Zambia eCouncil services where available, or the applicable local council. |
| PAYE band | Monthly chargeable income | Rate |
|---|---|---|
| Tax-free band | Up to K5,100.00 | 0.0% |
| Second band | Above K5,100.00 through K7,100.00 | 20.0% |
| Third band | Above K7,100.00 through K9,200.00 | 30.0% |
| Highest band | Above K9,200.00 | 37.0% |
| Setting | Rate / value | Notes |
|---|---|---|
| NAPSA earnings ceiling | K37,236.00 | Maximum earnings amount used for the NAPSA contribution calculation for this calendar year. |
| NAPSA minimum threshold | K15.00 | Minimum NAPSA threshold applicable to this payroll year. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage for this payroll year. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage for this payroll year. |
| Setting | Rate / value | Notes |
|---|---|---|
| NHIMA employee contribution | 1.0% | Employee contribution calculated on basic salary. |
| NHIMA employer contribution | 1.0% | Employer contribution calculated on basic salary. |
| NHIMA calculation basis | Basic salary | Contribution basis for formal-sector payroll. |
| Setting | Rate / value | Notes |
|---|---|---|
| Workers' Compensation ceiling | K14,400.00 | Annual Workers' Compensation ceiling applicable to this payroll year. |
| Annual employer return | Due by 15 January each year | Harvester prepares the annual Workers' Compensation return from payroll records for submission through the official eWorkers portal. |
| Setting | Reference value | Notes |
|---|---|---|
| Annual Personal Levy | K15.00 per qualifying employee | Annual local-authority levy reported over the calendar year. |
| Calculation / reporting basis | Annual gross emoluments | Based on gross emoluments for the selected calendar year. |
| Remitted to | Relevant local authority / council | Zambia eCouncil services where available, or the applicable local council. |
| PAYE band | Monthly chargeable income | Rate |
|---|---|---|
| Tax-free band | Up to K5,100.00 | 0.0% |
| Second band | Above K5,100.00 through K7,100.00 | 20.0% |
| Third band | Above K7,100.00 through K9,200.00 | 30.0% |
| Highest band | Above K9,200.00 | 37.0% |
| Setting | Rate / value | Notes |
|---|---|---|
| NAPSA earnings ceiling | K34,164.00 | Maximum earnings amount used for the NAPSA contribution calculation for this calendar year. |
| NAPSA minimum threshold | K15.00 | Minimum NAPSA threshold applicable to this payroll year. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage for this payroll year. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage for this payroll year. |
| Setting | Rate / value | Notes |
|---|---|---|
| NHIMA employee contribution | 1.0% | Employee contribution calculated on basic salary. |
| NHIMA employer contribution | 1.0% | Employer contribution calculated on basic salary. |
| NHIMA calculation basis | Basic salary | Contribution basis for formal-sector payroll. |
| Setting | Rate / value | Notes |
|---|---|---|
| Workers' Compensation ceiling | K14,400.00 | Annual Workers' Compensation ceiling applicable to this payroll year. |
| Annual employer return | Due by 15 January each year | Harvester prepares the annual Workers' Compensation return from payroll records for submission through the official eWorkers portal. |
| Setting | Reference value | Notes |
|---|---|---|
| Annual Personal Levy | K15.00 per qualifying employee | Annual local-authority levy reported over the calendar year. |
| Calculation / reporting basis | Annual gross emoluments | Based on gross emoluments for the selected calendar year. |
| Remitted to | Relevant local authority / council | Zambia eCouncil services where available, or the applicable local council. |
Compare the latest confirmed Zambia PAYE tax bands and the main statutory payroll settings side by side. The PAYE band limits and percentages are deliberately shown separately so it is easy to see exactly what changed — or what stayed the same — from one year to the next. Once 2027 PAYE is officially confirmed, this table will automatically switch to 2027 vs 2026.
| Setting | 2026 | 2025 | Change / status |
|---|---|---|---|
| PAYE tax-free threshold | K5,100.00 | K5,100.00 | No change |
| Second PAYE band upper limit | K7,100.00 | K7,100.00 | No change |
| Third PAYE band upper limit | K9,200.00 | K9,200.00 | No change |
| Second PAYE rate | 20.0% | 20.0% | No change |
| Third PAYE rate | 30.0% | 30.0% | No change |
| Highest PAYE rate | 37.0% | 37.0% | No change |
| NAPSA earnings ceiling | K37,236.00 | K34,164.00 | Up K3,072.00 |
| NAPSA employee rate | 5.0% | 5.0% | No change |
| NAPSA employer rate | 5.0% | 5.0% | No change |
| NHIMA employee contribution | 1.0% | 1.0% | No change |
| NHIMA employer contribution | 1.0% | 1.0% | No change |
| NHIMA calculation basis | Basic salary | Basic salary | No change |
| Workers' Compensation ceiling | K14,400.00 | K14,400.00 | No change |
| Personal Levy (annual) | K15.00 per qualifying employee | K15.00 per qualifying employee | No change |
| Personal Levy basis | Annual gross emoluments | Annual gross emoluments | No change |
Harvester is a payroll software and reference service, not a government authority. Confirm current statutory information with the relevant Zambia authorities before changing live payroll settings.
Harvester Payroll Online applies the configured statutory settings when calculating employee payroll, PAYE deductions and payroll reports. This year-by-year archive complements — and does not replace — our Current Zambia Payroll Settings page, which remains the practical reference for the settings currently used in Harvester. You can also use our free tools to estimate net pay or create a sample payslip.
The official 2027 PAYE figures are not yet confirmed on this page. Harvester will update them after the relevant Zambia Budget measures and ZRA tax tables have been officially released and verified. Until then, the 2026 figures remain the latest confirmed PAYE rates shown here.
NAPSA revises its contribution ceiling annually for the new calendar year, with the revised ceiling taking effect from January. Harvester will publish the 2027 ceiling after NAPSA issues and we verify the official new-year notice. This is separate from the Zambia Budget and ZRA PAYE announcement, so the 2027 PAYE comparison can be published earlier while NAPSA remains marked as pending.
For formal-sector payroll, the NHIMA contribution shown here is 1% from the employee and 1% from the employer, calculated on basic salary. The rate is shown by year so any future statutory change can be compared easily.
Employers are required to submit their annual Workers' Compensation return by 15 January each year. Harvester prepares the annual return from payroll records for submission through the official Workers' Compensation eWorkers portal.
Personal Levy is an annual local-authority levy. The current reference amount shown here is K15 per qualifying employee per year. Harvester reports it across the whole selected calendar year using annual gross emoluments. The amount is shown by year so any future change can be compared easily.
The confirmed historical settings held in Harvester are shown in the 2026 and 2025 sections above. Keeping these years on one page makes it easy to compare PAYE thresholds and percentages together with NAPSA, NHIMA, Workers' Compensation and Personal Levy settings.
Use Harvester's Zambia PAYE and Net Pay Calculator to estimate PAYE, NAPSA, NHIMA and net pay.
Yes. Use the Harvester Zambia Payslip Generator for a quick sample payslip, or use Harvester Payroll Online for full payroll processing and reporting.
No. This is a Harvester Payroll Online reference page. Employers should also confirm statutory information with official ZRA, NAPSA, NHIMA, Workers' Compensation and relevant local-authority Personal Levy notices before changing live payroll settings.