Zambia Payroll Settings for 2026
View the 2026 Zambia PAYE tax bands and NAPSA settings , NHIMA rate and other statutory payroll values currently configured in Harvester Payroll Online Zambia. This is a Harvester reference page, so employers should also check current ZRA, NAPSA and NHIMA notices.
Current payroll settings & tax-year comparisons
This page remains Harvester's practical reference for the current 2026 payroll settings configured in the system. It is not replaced by our year-by-year PAYE archive. To review earlier years or see what changed from one Zambia tax year to the next, use the comparison page below.
When the official 2027 PAYE and NAPSA figures are confirmed, the archive can show 2027 alongside 2026 so payroll users can see the changes clearly.
ZRA PAYE bands configured for 2026
| 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% |
Other statutory settings configured in Harvester
| Setting | Configured value | Explanation |
|---|---|---|
| NAPSA earnings ceiling | K37,236.00 | Maximum earnings amount used for the contribution calculation. |
| NAPSA minimum threshold | K15.00 | Minimum threshold stored in the 2026 Harvester settings. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage configured in Harvester. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage configured in Harvester. |
| NHIMA employee contribution | 1.0% | Applied where NHIMA is applicable. |
| Maximum tax allowance | K0.00 | Maximum tax allowance stored in the Harvester settings. |
| Travel allowance setting | K0.00 | Travel allowance value stored in the Harvester settings. |
| Workers’ Compensation ceiling | K14,400.00 | Workers’ Compensation ceiling stored in Harvester. |
Important: these are the 2026 values currently configured in Harvester. Check official notices before changing settings or processing live payroll.
Official statutory references
Use these official services to confirm current statutory information and employer submissions.
Apply these settings across your payroll
Harvester Payroll Online Zambia uses configured statutory settings to calculate payroll deductions, generate payslips and prepare payroll reports for multiple employees.
The Free Plan covers up to 5 employees for the first 12 months. An annual renewal fee applies afterward.
Zambia payroll settings – quick FAQs
What PAYE bands does Harvester use for 2026?
Harvester uses a tax-free monthly band up to K5,100.00, followed by rates of 20.0%, 30.0% and 37.0% at the thresholds displayed above.
What NAPSA ceiling is shown on this page?
The NAPSA earnings ceiling currently configured in Harvester for 2026 is K37,236.00. Employers should confirm any new NAPSA notice before processing live payroll.
What NHIMA rate does Harvester use?
Harvester is configured to calculate the employee NHIMA contribution at 1.0% where applicable.
How are these settings used in Harvester Payroll?
Harvester uses the configured settings when calculating payroll deductions and preparing payslips and payroll reports.
Where can I calculate PAYE and net pay?
Use the dedicated ZRA PAYE and Net Pay Calculator to estimate PAYE, NAPSA, NHIMA, gross pay and net pay.
Where can I compare PAYE and NAPSA settings between tax years?
Use the Zambia PAYE Tax Rates by Year comparison to review current and historical PAYE bands and NAPSA settings side by side. This Payroll Settings page remains the reference for the current statutory settings configured in Harvester.
Is this an official government page?
No. This is a Harvester Payroll reference page showing the statutory settings configured in the software. Employers should also check official ZRA, NAPSA and NHIMA notices.