Free Payslip Generator (Eswatini)

Section 61 of the Employment Act, 1980 requires every employer, when paying wages, to give the employee a written wage slip for that wage period. Domestic employees are excluded. The slip must show the employee's name and occupation, the wage rate, the period the wages cover, hours paid at ordinary time, hours paid at the overtime rate, the nature and amount of any bonuses or allowances, gross wages, the amounts of and reasons for each deduction, and the net wage paid. An employee who accepts a wage slip without protest keeps the right to recover any wages still due.

Where an employee is paid commission or a share of profits, the employer must give full details of how it was calculated and the total profit of the undertaking for the period, at the time it is paid. Section 151 also requires a wages register holding the same particulars for each employee, kept for three years from the last entry.

Deductions are limited by section 56: tax the employer must withhold, Provident Fund contributions, and agreed items such as advances, overpayments or union fees are allowed. Certain deductions, assignments and attachments together may not exceed one third of the wages due for the pay period.

The Eswatini National Provident Fund (ENPF) collects statutory contributions from the employer and employee under the Swaziland National Provident Fund Order, 1974. The Eswatini National Provident Fund (Statutory Contributions) Regulations, 2025 (Legal Notice No. 5 of 2025) set the monthly wage ceiling on which contributions are payable: E4,000 for 2025, E4,300 for 2026, then E4,600, E4,900 for 2028 and E5,200 for 2029. Wages above the ceiling are disregarded. From 1 January 2026 the maximum monthly contribution is E215 from the employee and E215 from the employer, up from a maximum of E400 per employee in 2025, according to the ENPF notice.

Contributions are due within twenty-one days after the end of the month (section 14(3) of the Order). Pay by EFT with the eNPF200 form from the ENPF website. Late contributions attract an additional 7.5% of the unpaid amount for each month or part of a month, which the Board may remit (section 21(2)). Every employer must register with the Fund under the Registration of Contributing Employers' Order 1975, although employers of domestic workers are currently exempt from registering. The employee's share may be deducted from wages (section 56(1)(b) of the Employment Act).