If you earn above K37,236 per month, your NAPSA contributions are capped. This guide explains the 2026 ceiling and shows exactly how much high earners save. Use the NAPSA calculator to see your personal figures.
What is the NAPSA ceiling?
The NAPSA contribution ceiling is the maximum monthly amount that either party (employee or employer) can contribute. For 2026, this ceiling is K1,861.80 per month. It exists to prevent a disproportionate financial burden on high earners while keeping the pension scheme sustainable.
The threshold salary: K37,236
The ceiling activates at a gross monthly salary of K37,236. At this salary, 5% equals exactly K1,861.80. Anyone earning above this amount pays the same flat K1,861.80 regardless of how much more they earn.
Savings at different salary levels
The table below shows how much high earners save compared to an uncapped 5% deduction:
Gross Salary | Uncapped (5%) | Actual (Capped) | Monthly Saving | Annual Saving |
|---|---|---|---|---|
K40,000 | K2,000.00 | K1,861.80 | K138.20 | K1,658.40 |
K50,000 | K2,500.00 | K1,861.80 | K638.20 | K7,658.40 |
K75,000 | K3,750.00 | K1,861.80 | K1,888.20 | K22,658.40 |
K100,000 | K5,000.00 | K1,861.80 | K3,138.20 | K37,658.40 |
At K100,000 per month, you save over K37,000 annually compared to an uncapped system. Your employer saves the same amount.
How the ceiling affects retirement benefits
There is a trade-off. Because your contributions are capped, your eventual retirement pension may be lower than if the full 5% had been contributed on your entire salary. High earners should consider supplementary private pension plans to maintain their standard of living in retirement.
NAPSA ceiling vs NHIMA
Unlike NAPSA, the NHIMA contribution has no ceiling. NHIMA is a flat 1% of gross salary with no cap, meaning high earners pay proportionally more for health insurance than they do for their pension. Calculate your NHIMA deduction here.
For a full overview of the scheme, read our guide to how NAPSA works in Zambia.