NAPSA Calculator

NAPSA stands for National Pension Scheme Authority. It manages Zambia's compulsory pension scheme under the National Pension Scheme Act No. 40 of 1996. Both employees and employers contribute 5% of gross salary each.

The NAPSA contribution rate is 5% of gross monthly salary for employees and 5% for employers, totalling 10%. Employee contributions are capped at K1,861.80 per month.

The NAPSA ceiling is K1,861.80 per month. If 5% of your gross salary exceeds this amount, your contribution is capped at the ceiling. This kicks in at a gross salary of K37,236.00.

Yes. Your employer pays a matching 5% contribution, also subject to the same K1,861.80 ceiling. The employer deducts your share from salary and remits both portions to NAPSA.

NAPSA provides retirement pensions (from age 60), invalidity pensions for permanent disability, survivor benefits for dependants of deceased members, and funeral grants. Benefits are calculated based on contribution history.

No. PAYE is worked out on your full gross pay, and NAPSA comes off separately - it does not reduce the figure the tax bands are applied to. The employee deduction for pension contributions in section 37(1)(a) of the Income Tax Act was repealed by the Income Tax (Amendment) Act No. 22 of 2024, effective 1 January 2025, and replaced with a deduction the employer claims against its own profits.

Example: An employee earns K50,000 gross salary. NAPSA at 5% = K2,500 - but the ceiling is K1861.8, so only K1861.8 is deducted. The employer also pays K1861.8. If the salary were K30,000, NAPSA = K30,000 x 5% = K1,500 (below ceiling, so the full amount applies).