This guide covers the current NHIMA contribution rate for 2026, how it appears on your payslip, and what employers need to know about remittance obligations.
Use our NHIMA calculator to calculate the exact contribution for any salary level.
Current NHIMA rate: 1% employee, 1% employer
The NHIMA contribution rate for 2026 remains unchanged:
Employee: 1% of gross monthly salary
Employer: 1% of the employee's gross monthly salary
Total: 2% of gross salary
Ceiling: None - the 1% applies to the full salary
No ceiling - how this differs from NAPSA
NAPSA contributions are capped at a ceiling. For 2026, the NAPSA ceiling means employee contributions are capped at K1,861.80 per month regardless of salary. Once your salary exceeds the ceiling, NAPSA contributions stop growing.
NHIMA has no such ceiling. Whether you earn K5,000 or K100,000, you pay exactly 1% of your gross salary. This means high earners pay significantly more in NHIMA than in NAPSA:
Monthly Salary | NAPSA (Employee) | NHIMA (Employee) |
|---|---|---|
K10,000 | K500 | K100 |
K20,000 | K1,000 | K200 |
K37,236+ | K1,861.80 (capped) | K372.36+ |
K50,000 | K1,861.80 (capped) | K500 |
K100,000 | K1,861.80 (capped) | K1,000 |
Where NHIMA sits on your payslip
The standard deduction order on a Zambian payslip is:
Gross salary - your total monthly pay before deductions
NAPSA - 5% of gross (capped at ceiling)
NHIMA - 1% of gross (no ceiling)
PAYE - income tax calculated on the remainder after NAPSA and NHIMA
Important: NAPSA and NHIMA are deducted before PAYE is calculated. This means they reduce your taxable income. Your PAYE is calculated on gross minus NAPSA minus NHIMA.
Employer obligations
Employers must:
Register with NHIMA as a contributing employer
Deduct the employee's 1% from their salary each month
Add the employer's 1% contribution
Remit both contributions to NHIMA by the 10th of the following month
Submit a return listing all employees and their contributions
Penalties for late payment
Under the National Health Insurance Act, employers who fail to remit contributions on time face:
A penalty for late remittance
Interest on outstanding amounts
Potential prosecution for persistent non-compliance
Employees should check their payslips to confirm NHIMA deductions are being made. If deductions appear but your employer is not remitting, report this to NHIMA.
NHIMA contributions at different salary levels
Monthly Salary | Employee (1%) | Employer (1%) | Total Monthly | Total Annual |
|---|---|---|---|---|
K3,000 | K30 | K30 | K60 | K720 |
K5,000 | K50 | K50 | K100 | K1,200 |
K8,000 | K80 | K80 | K160 | K1,920 |
K10,000 | K100 | K100 | K200 | K2,400 |
K15,000 | K150 | K150 | K300 | K3,600 |
K20,000 | K200 | K200 | K400 | K4,800 |
K30,000 | K300 | K300 | K600 | K7,200 |
K50,000 | K500 | K500 | K1,000 | K12,000 |
To see your full payroll deductions including NAPSA and PAYE, use our NAPSA calculator and PAYE calculator.