As from 1 January 2021, the new NAPSA earnings ceiling is K23 188 per month.

The maximum an employee or employer will contribute per month at 5% is K1 159.40. The total maximum contribution by both the employee and employer for 2021 is K2 318.80.

The contribution rate remains unchanged at 10% of the employee’s monthly gross earnings subject to the statutory contribution ceiling above.

Click here to view the Zambia NAPSA Revision 2021 notice.

To make the necessary adjustments to the method of calculation on your system, please Click here for a step by step guide