Provide Your Salary Details Below

E.g Commissions, Bonuses, Overtime and Other Emoluments
E.g Payday Loan, Credit, etc

Summary (Deductions & Earnings)

Your Net Pay
K0
Total Detections
K0
Gross Earnings
K0

Details (Deductions & Earnings)

Total Earnings (Basic + Allowances) K 0.00
PAYEE (ZRA Pay As You Earn) K 0.00
NAPSA (5% employee share) K 0.00
NHIMA (1% employee share) K 0.00
Total Non-Statutory Deductions K 0.00
Total Statutory Deductions K 0.00
Total Deductions K 0.00
Net Pay (Take Home) K 0.00

How to Calculate PAYEE In Zambia (2024)

  1. Calculate your gross income. This is the sum of your basic salary and any allowances you receive. Allowances can include commissions, bonuses, overtime, and other emoluments.
  2. Calculate your allowances. This includes any additional income you receive on top of your basic salary, such as commissions, bonuses, overtime, and other emoluments.
  3. Add any employer deductions. These could be deductions for a payday loan or credit, if any. These are subtracted from your gross income.
  4. Calculate NAPSA. This is a mandatory contribution to the National Pension Scheme Authority and is calculated as 5% of your gross earnings.
  5. Calculate NHIMA. This is a mandatory health insurance contribution and is calculated as 1% of your basic salary.
  6. Calculate your taxable income. This is your gross income minus any non-statutory and statutory deductions. Non-statutory deductions can include personal contributions to pension schemes, while statutory deductions include NAPSA, NHIMA and PAYE.
  7. Take note of your taxable income balance after deductions. This is the amount of income that is subject to tax.
  8. Calculate PAYE. This is your taxable income multiplied by the tax bands rate for the year 2024. The tax bands rate varies depending on your income level, with higher incomes being taxed at a higher rate.

ZRA Tax Bands (2024)

Amount Rate Taxable
K1 to K5,100.00 0% 0
K5,100.01 to K7,100.00 20% K200
K7,100.01 to K9,200.00 30% K630
K9,200.01 and Above 37.5% -