Leave Days Calculator

Calculate the cash value of your accrued leave days using the Employment Code Act formula.

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Your gross basic salary before any deductions

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Housing, transport, lunch, etc. Excludes bonuses

days

Minimum entitlement: 2 days/month (24 days/year)

NAPSA (5%), NHIMA (1%), and PAYE income tax

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Set your basic pay and accrued leave days to calculate the value of your leave.

Leave Days - Key Facts

Leave Entitlement - Employment Code Act 2019

Monthly Accrual
Minimum leave earned per month of service
2 days
Annual Entitlement
2 days x 12 months per year
24 days
Daily Rate Divisor
Standard working days per month for pay calculation
26 days

Leave Pay Formula (Fifth Schedule)

Component Description
Full Pay Basic Pay + Allowances (excludes bonuses)
Leave Days Number of accrued unused leave days
Divisor 26 working days per month
Formula (Full Pay x Leave Days) / 26

Frequently Asked Questions

How many leave days am I entitled to in Zambia?

Under the Employment Code Act 2019, employees are entitled to a minimum of 2 days of paid leave per month of service, which adds up to 24 days per year. This kicks in after 6 months of continuous service.

How is leave pay calculated in Zambia?

Leave pay uses the Fifth Schedule formula: Leave Value = (Full Pay x Leave Days) / 26. Full pay means basic pay plus allowances, but excludes bonuses. 26 represents the standard working days in a month.

What does "full pay" mean for leave calculation?

Full pay includes your basic salary plus regular allowances like housing, transport, and lunch allowances. It does not include bonuses, overtime, or one-off payments. This is the figure used as the numerator in the leave pay formula.

Is leave pay taxable in Zambia?

Yes. Leave pay is treated as regular employment income and is subject to PAYE income tax, NAPSA contributions (5%), and NHIMA (1%). The same tax bands that apply to your monthly salary apply to leave pay.

Can my employer pay me cash instead of taking leave?

Yes. Under Section 40 of the Employment Code Act 2019, an employer may, with the employee's agreement, pay wages in lieu of any leave due. If leave has accumulated by the time your contract ends, the employer must pay out the balance.

What happens to my unused leave days when I resign?

When employment ends - whether by resignation, termination, or contract expiry - you are entitled to payment for any accrued leave days that you have not yet taken, calculated at 2 days per completed month of service.

Do public holidays count as leave days?

No. Annual leave is separate from public holidays. If a public holiday falls during your leave period, that day does not count against your leave balance. Zambia has around 11 gazetted public holidays per year.

How is the daily rate calculated?

The daily rate is your full monthly pay divided by 26 working days. For example, if your full pay is K10,000 per month, your daily rate is K10,000 / 26 = K384.62.

Related Tools

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Sources

# Issuer Description
1 Parliament
Employment Code Act No. 3 of 2019

Section 40 and Fifth Schedule - leave entitlement and leave pay formula.

View
2 Parliament
Employment Act (Cap. 268), Section 15

Original leave provisions - 2 days per month, full pay definition.

View
3 ZRA
PAYE on Leave Pay

Leave pay is taxable as regular emoluments - PAYE, NAPSA, and NHIMA apply.

View

Zamcalc results are estimates only. Figures are based on publicly sourced rates from official Zambian authorities (ZRA, NAPSA, NHIMA, ZESCO, ERB, HELSB, BoZ and others) and are updated when laws or tariffs change. They should not be treated as professional tax, financial, or legal advice. Always verify with your employer, the relevant authority, or a licensed professional before making financial decisions. Zamcalc is not liable for any action taken based on these results.