As of 1 January 2021, the new NAPSA earnings ceiling is K24 436 per month.

The maximum an employee or employer will contribute per month at 5% is K1 221.80. The total maximum contribution by both the employee and employer for 2021 is K2 443.60.

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 2022 notice.

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