NHIMA Calculator

NHIMA stands for National Health Insurance Management Authority. It administers Zambia's national health insurance scheme under the National Health Insurance Act No. 2 of 2018. Both employees and employers contribute 1% of basic salary each.

Basic pay. The Third Schedule to SI No. 63 of 2019 sets the contribution at "1% of basic salary" for the employee and the employer alike, so transport, housing and other allowances stay outside the base. A lot of payroll guides online say gross - they are wrong, and payslips follow the Schedule. On K15,092 basic with K4,527.60 of allowances you contribute K150.92, not K196.20.

The NHIMA contribution rate is 1% of basic monthly salary for employees and 1% for employers, totalling 2%. There is no ceiling - the rate applies to your full basic salary regardless of how much you earn.

No. Unlike NAPSA which caps contributions at K1,861.80 per month, NHIMA has no ceiling. The 1% rate applies to your full basic salary, so higher earners pay proportionally more.

All employed persons in Zambia are required to contribute to NHIMA. Employers must register with NHIMA and remit both the employee and employer portions by the 10th of the following month. Self-employed persons contribute 1% of declared income and can register voluntarily.

NHIMA is a mandatory government scheme covering all registered members at accredited facilities. Private medical aid is voluntary and typically offers wider provider networks and additional benefits. You can have both - NHIMA provides a base layer of coverage.

NHIMA covers a range of health services at accredited facilities including outpatient consultations, inpatient care, laboratory tests, prescribed medicines, and maternal care. The benefit package is reviewed periodically by NHIMA.

Example: an employee on K15,092 basic pay who also receives a K1,509.20 transport allowance and a K3,018.40 housing allowance, so K19,619.60 gross. NHIMA looks only at the basic figure: K15,092 x 1% = K150.92 from the employee, matched by K150.92 from the employer, so K301.84 a month goes to NHIMA. Running the 1% on the K19,619.60 gross would give K196.20 and overstate the deduction by K45.28 a month.