Payroll & Statutory 4 min read July 2026

NAPSA Pension & NHIMA Health Insurance: Complete Employer Checklist

Calculating statutory employee and employer contributions, filing schedules, and avoiding penalties.

Kasanga SichoneChartered Accountant & Founder • CIMA | ZICA

NAPSA Pension & NHIMA Health Insurance: Complete Employer Checklist

Key Executive Takeaways

NAPSA 5% + 5%: 5% employee deduction matched by 5% employer contribution up to the statutory earnings ceiling.
NHIMA 1% + 1%: 1% employee basic salary deduction matched by 1% employer contribution.
PAYE Withholding: Progressive tax bands applied accurately to gross taxable remuneration.
Strict Deadlines: Monthly submissions must be completed before the 10th (NAPSA/NHIMA) and 14th (PAYE) to avoid severe cumulative interest.

1. Employer Statutory Obligations in Zambia

Every registered employer in Zambia is legally mandated to register all employees with the National Pension Scheme Authority (NAPSA), National Health Insurance Management Authority (NHIMA), and Zambia Revenue Authority (ZRA) for Pay As You Earn (PAYE).

Managing these multi-agency statutory schedules manually often leads to calculation errors, missing employee numbers, and costly penalty surcharges.

2. Ensuring 100% On-Time Compliance

Outsourcing your payroll to Resolved Books guarantees that monthly electronic payslips are issued confidentially, accurate deductions are computed, and electronic return schedules are prepared and submitted ahead of statutory deadlines every month.

PRACTICAL ADVISORY ASSISTANCE

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