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Payroll and Benefits Guide Zambia

Last updated: Mar 03, 2026

Currency
Zambian Kwacha
Employer Taxes
6.50%
Payroll Frequency
Monthly
Employee Costs
6.00%
Capital
Lusaka
Date Format
dd/mm/yyyy
Fiscal Year
January1 - December 31
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Contribution

Employer Payroll Contributions
5.00%
National Pension Scheme Authority (NAPSA), capped at 1,708.20 ZMW per month
1.00%
National Health Insurance
0.5%
Skills Development Levy
6.50%
Total Employment Cost

 

Employee Payroll Contributions
5.00%
National Pension Scheme Authority (NAPSA), capped at 1,708.20ZMW per month
1.00%
National Health Insurance
6.00%
Total Employee Cost
Employee Income Tax Annual
0%
Up to 61,200 ZMW
20%
61,201 – 85,200 ZMW
30%
85,201 – 110,400 ZMW
37% Above 110,400 ZMW

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Payroll

Payroll Frequency

Monthly

 

Working Hours

Workweek

8 hours per day, up to 48 hours per week

Overtime

Additional working hours are paid at a rate of 150% salary.

 

Leave

Annual Leave (Vacation)

In Zambia, annual leave is 24 working days. Two days per month are accrued.

Public Holiday

Public holidays which fall on a Sunday are moved the next Monday.

Date Day Holiday Holiday Notes
January 1, 2026 Thursday New Year’s Day
March 8, 2026 Sunday International Women’s Day
March 9, 2026 Monday Public Holiday (for Women’s Day)
March 12, 2026 Thursday Youth Day
April 3, 2026 Friday Good Friday
April 4, 2026 Saturday Holy Saturday
April 6, 2026 Monday Easter Monday
April 28, 2026 Tuesday Kenneth Kaunda Day
May 1, 2026 Friday Labour Day
May 25, 2026 Monday Africa Freedom Day
July 6, 2026 Monday Heroes’ Day
July 7, 2026 Tuesday Unity Day
August 3, 2026 Monday Farmers’ Day
October 18, 2026 Sunday National Day of Prayer
October 19, 2026 Monday Public Holiday (for Day of Prayer)
October 24, 2026 Saturday Independence Day
December 25, 2026 Friday Christmas Day

Sick Leave

Sick leave is paid by the employer. The first 3 months of absence are paid in full, followed by 3 months of half pay.

A medical certificate must be provided from the second day onwards.

Maternity Leave

Mothers are entitled to 14 weeks of maternity leave. An additional 4 weeks is given in the event of multiple births. Women who have been employed with the same employer for 24 months are entitled to full pay from the Employer during this period. Following the maternity leave, the worker has the right to return to her prior job position or to a reasonably suitable alternative job role as long as the conditions are no less favorable.  After returning to work, the worker is entitled to 2 nursing breaks per day of 30 minutes each, or one break for 60 mins included within the regular daily working hours.

Paternity Leave

Fathers are entitled to 5 continuous working days, paid at full salary by the employer. Eligibility is for those employed with the same employer for at least 12 months before birth. The leave should be used within seven days of the birth.

Parental Leave

Family Responsibility Leave can be used by workers with at least six months of service, allowing up to 7 days with pay to be taken off each calendar year to care for a sick spouse, child, or dependent.

 

Other Leave

Compassionate Leave- 12 days,  fully paid by the Employer for bereavement. Could be required in other situations as well.

Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

A worker’s contract may not be terminated due to poor performance or conduct without first giving the employee an opportunity to be heard.

Salary payment interval / date Final payment on termination Bank account/payment-method requirement
Wages must be paid at “regular intervals” and no later than **5 days after the date on which they fall due”. On termination/expiry of employment contract the employer must pay severance pay where applicable under Section 54 of the Employment Code Act No. 3 of 2019. Payment in legal tender directly to the employee; employer may pay into bank account, by cheque or money order or other means if employee agrees.

Probation

The Probation period is 3 months, following this, the probation can be extended by a further 3 months.

Notice Period

30 days’ notice must be given in writing or payment in lieu of notice can be used.

Severance

In cases of termination of employment of a worker with a contract of a fixed duration,  25% of the employee’s basic pay earned during the contract period must be paid.

In cases of termination of employment due to redundancy = 2 months’ basic pay for each completed year of service must be paid.

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All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Zambia
Download:
CSV
PDF
ICS
Date Day Holiday Holiday Notes
January 1, 2026 Thursday New Year’s Day
March 8, 2026 Sunday International Women’s Day
March 9, 2026 Monday Public Holiday (for Women’s Day)
March 12, 2026 Thursday Youth Day
April 3, 2026 Friday Good Friday
April 4, 2026 Saturday Holy Saturday
April 6, 2026 Monday Easter Monday
April 28, 2026 Tuesday Kenneth Kaunda Day
May 1, 2026 Friday Labour Day
May 25, 2026 Monday Africa Freedom Day
July 6, 2026 Monday Heroes’ Day
July 7, 2026 Tuesday Unity Day
August 3, 2026 Monday Farmers’ Day
October 18, 2026 Sunday National Day of Prayer
October 19, 2026 Monday Public Holiday (for Day of Prayer)
October 24, 2026 Saturday Independence Day
December 25, 2026 Friday Christmas Day