Payroll and Benefits Guide Zimbabwe
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 4.5% | Social Security (NSSS) |
| 1% | Training Levy |
| 2% to 11% | Workers Compensation Insurance |
| 0.5% | Standard Development Fund (applied on the quarterly gross wage) |
| 8% | Total Employment Cost |
| Employee Payroll Contributions | |
| 4.5% | Social security (NSSS) |
| 3% | AIDS Levy |
| 7.5% | Total Employee Cost |
| Employee Income Tax | Annual |
| 0% | 0 – 33,600 ZWL |
| 20% | 33,601 – 100,800 ZWL |
| 25% | 100,801 – 336,000 ZWL |
| 30% | 336,001 – 672,000 ZWL |
| 35% | 672,001 – 1,008,000 ZWL |
| 40% | Above 1,008,000 ZWL |
An AIDS levy of 3% is applied on the tax liability, increasing effective rates slightly.
Employer taxes
Employee taxes
Payroll
Payroll Frequency
The payroll frequency can be monthly, bi-weekly or weekly.
Working Hours
General
The standard workweek in Zimbabwe is 8 hours per day, 40 hours per week. Employees are entitled to 24 consecutive hours of rest per week. For non-shift employees, the 24-hour rest period is taken at the weekend (Saturday and Sunday).
Overtime
All hours above the standard workweek are paid at overtime rate. Once overtime hours begin, the minimum overtime rate is 150% salary. When an employee works on a public holiday a premium of 200% of the normal salary is normally paid. Up to a maximum working time of 10 hours per day can be agreed.
Leave
Annual Leave (vacation)
The worker is entitled to 30 calendar days (22 working days) leave after a continuous employment period of 1 year.
Public Holidays
Public holidays falling on weekends are moved to the next working day in lieu.
| Date | Day | Holiday | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| February 21, 2026 | Saturday | Robert Gabriel Mugabe National Youth Day | |
| April 3, 2026 | Friday | Good Friday | |
| April 4, 2026 | Saturday | Easter Saturday | |
| April 5, 2026 | Sunday | Easter Sunday | |
| April 6, 2026 | Monday | Easter Monday | |
| April 18, 2026 | Saturday | Independence Day | |
| May 1, 2026 | Friday | Workers’ Day | |
| May 25, 2026 | Monday | Africa Day | |
| August 10, 2026 | Monday | Heroes’ Day | |
| August 11, 2026 | Tuesday | Defence Forces Day | |
| December 22, 2026 | Tuesday | National Unity Day | |
| December 25, 2026 | Friday | Christmas Day | |
| December 26, 2026 | Saturday | Boxing Day |
Sick Leave
During any 1 year period of service, an employee, upon request and supported by a certificate signed by a registered medical practitioner, shall be granted up to 90 days sick leave on full pay. Extended medical leave can be requested under certain conditions.
Maternity Leave
In Zimbabwe, a female employee who has served for at least one year is granted maternity leave for a period of ninety-eight days on full pay. This paid maternity leave can be availed a maximum of three times with respect to her total service to any one employer and only once during any period of twenty-four months calculated from the day any previous maternity leave was granted. The employer covers the financing of these benefits. During maternity leave, the employee’s normal benefits and entitlements, including rights to seniority or advancement and the accumulation of pension rights, continue uninterrupted. A nursing mother is also granted time during working hours for the purpose of nursing her child.
Termination
Notice Period
Notice of termination of contract of employment to be given by either party shall be:
- 3 months notice in the case of contract without limit of time/a contract of two years or more
- 2 months in the case of a contact of 1 year/more but less than 2 years
- 1 month in the case of contract of 6 months/more but less than a year
- 2 weeks in the case of a contract less than 3 months/more but less than 6 months
- 1 day in the case of a contract of less than 3 months/ in the case of casual/seasonal
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages must be paid at regular intervals and “on working days at or near the workplace directly to the employee”. The wage-period must be specified; payment by vouchers/promissory notes is prohibited. | On termination the employer must pay all outstanding wages and benefits. According to commentary: wages become due “at the next regular designated pay period” after termination. | Wages must be paid in legal tender (money) in Zimbabwe; payment via bank account is common in practice. |
Severance
Severance is required only for collective dismissals due to economic reasons. Unless better terms are agreed between the employer and the employee, a minimum retrenchment package of not less than one month’s salary or wages for every two years of service as an employee (or the equivalent lesser proportion of one month’s salary or wages for a lesser period of service) shall be paid by the employer as compensation for loss of employment, on a date not later than the date when the notice of termination of employment effect.
Probation
The probation period is usually 3 months. Casual or seasonal workers only need to be given 1 day as probation.
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Public Holidays Calendar
| Date | Day | Holiday | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| February 21, 2026 | Saturday | Robert Gabriel Mugabe National Youth Day | |
| April 3, 2026 | Friday | Good Friday | |
| April 4, 2026 | Saturday | Easter Saturday | |
| April 5, 2026 | Sunday | Easter Sunday | |
| April 6, 2026 | Monday | Easter Monday | |
| April 18, 2026 | Saturday | Independence Day | |
| May 1, 2026 | Friday | Workers’ Day | |
| May 25, 2026 | Monday | Africa Day | |
| August 10, 2026 | Monday | Heroes’ Day | |
| August 11, 2026 | Tuesday | Defence Forces Day | |
| December 22, 2026 | Tuesday | National Unity Day | |
| December 25, 2026 | Friday | Christmas Day | |
| December 26, 2026 | Saturday | Boxing Day |
Questions & Answers