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Payroll Summary
Multi-employee PAYE, NAPSA, NHIMA breakdown and total cost to company.
Add your team
Enter employee gross salaries to see the full payroll breakdown with PAYE, NAPSA, and NHIMA.
How It Works
PAYE Tax Bands
| Income Range | Rate |
|---|---|
| K0 - K5,100 | 0% |
| K5,100 - K7,100 | 20% |
| K7,100 - K9,200 | 30% |
| K9,200+ | 37% |
Statutory Contributions
Frequently Asked Questions
What is "cost to company" and why does it matter for budgeting?
Cost to company is gross salary plus employer NAPSA (5%, capped at K1,861.80) plus employer NHIMA (1%). For most salaries, budget roughly 6% above the offered gross. For a team of 10 at K15,000 each, employer contributions add K9,000/month to your wage bill.
When must an employer remit PAYE, NAPSA, and NHIMA?
PAYE and NHIMA must be remitted to ZRA by the 14th of the following month. NAPSA contributions are due by the 10th of the following month. Missing these deadlines triggers penalties and interest.
How does the NAPSA ceiling affect payroll for high earners?
For employees earning above K37,236.00/month, both employee and employer NAPSA contributions cap at K1,861.80. This means the employer overhead drops below 6% for higher salaries - the NHIMA 1% still applies in full, but NAPSA stops increasing.
Can I run payroll for multiple employees at different salary levels?
Yes. This calculator lets you add multiple employees, each with their own gross salary. It calculates individual PAYE, NAPSA, and NHIMA for each person and shows aggregated totals for your entire payroll - total gross, total deductions, total net pay, and total cost to company.
What is the total cost to employ someone? Show me an example.
Example: You offer K15,000 gross salary. On top of that, you pay employer NAPSA (5%) = K750 and employer NHIMA (1%) = K150. Total cost to company = K15,900/month or K190,800/year. The employee takes home less after their own NAPSA, NHIMA, and PAYE deductions - use the PAYE calculator to see the net pay side.
Learn
All postsHow to Calculate PAYE Tax in Zambia (2026)
Step-by-step walkthrough of how PAYE income tax is calculated in Zambia, with current ZRA tax bands, NAPSA and NHIMA deductions.
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Sources
Official progressive income tax bands for employed persons.
5% employee contribution on monthly gross earnings, capped at the statutory ceiling.
1% contribution on gross monthly salary with no ceiling.
Primary legislation governing income taxation in Zambia.
Zamcalc results are estimates only. Figures are based on rates published by official sources. Verify with the relevant authority or a licensed professional before taking any action. Zamcalc is not liable for decisions based on these figures.