Free Payslip Generator (Zambia)

The Employment Code Act, 2019 does not contain a payslip section. Section 71 requires every employer to keep a record of wages paid to each employee and of every deduction and the reason for it, open to inspection during working hours. Section 68 lists the deductions allowed, including tax and amounts due to registered social security and medical funds.

For shop workers, the Employment Code (Shop Workers Minimum Wages and Conditions of Employment) Order, 2023 (Statutory Instrument No. 50 of 2023, in operation from 1 January 2024) requires in paragraph 12(5) that when wages fall due the employer gives a pay statement showing the employer's name and address, the employee's name and occupation, ordinary hours worked, overtime hours where applicable, wages before deductions, the details and amount of each deduction, and the amount actually paid. Paragraph 12(6) requires the employer to keep a copy.

Under section 66(2) wages must be paid not later than the fifth day after they fall due, and on termination all wages, including overtime and allowances, are paid on the date of termination (section 66(4)).

NAPSA: the contribution rate is 10% of gross monthly earnings, shared equally between employer and employee. Earnings cover basic salary, bonuses, commission, severance pay, overtime, leave allowance and acting allowance. The National Pension Scheme Act, 2026 replaces the 1996 Act without changing the rate. Employers register within one month of taking on their first employee, and late contributions attract a 10% penalty per month. NAPSA publishes a new maximum each year based on National Average Earnings; for 2025 the employee deduction was capped at ZMW1,708.20 a month.

NHIMA: under the National Health Insurance Act No. 2 of 2018 the employer pays 1% of basic salary and a further 1% is deducted from the employee, a total of 2%. A self-employed person aged 18 to 64 pays 1% of the income NHIMA assesses. Register employees within 30 days of employment and remit the month's return and contributions by the 10th of the following month through SmartPay, the eNHIMA portal (enhima.nhima.co.zm), bank transfer or mobile money. Benefits start after four consecutive monthly contributions, and cover lapses after two months of missed contributions.

The Skills Development Levy is paid to ZRA by the 10th of the following month, and is deductible when working out business profit.