What NAPSA is
The National Pension Scheme Authority administers Zambia's mandatory social security scheme. Almost every employed person in the country contributes, and those contributions fund a retirement pension, along with invalidity and survivors' benefits.
Unlike PAYE, NAPSA is not a tax. It is a contribution to a scheme you eventually draw from. It is still compulsory, and it comes off your payslip whether or not you are close to retirement.
The rate: 5% from you, 5% from your employer
The total contribution is 10% of gross earnings, split evenly. You pay 5%, deducted at source. Your employer pays the other 5% as a cost on top of your salary. It is not taken from your pay, and it does not appear as a deduction on your payslip.
The salary calculator shows the employee half, because that is the figure that changes what lands in your account.
Why high earners all pay the same
NAPSA contributions are capped. For 2026 the maximum employee contribution is K 1,861.80 per month, which is 5% of an insurable earnings ceiling of K 37,236.00. Earnings above the ceiling are simply not insurable, so no further contribution is taken on them.
In practice this means the 5% only bites up to a gross salary of about K 37,236.00 a month. Above that, the contribution stops growing:
| Gross monthly pay | 5% of gross | NAPSA actually deducted |
|---|---|---|
| K8,000 | K400.00 | K400.00 |
| K20,000 | K1,000.00 | K1,000.00 |
| K 37,236.00 | K 1,861.80 | K 1,861.80 (at the cap) |
| K60,000 | K3,000.00 | K 1,861.80 (capped) |
The ceiling is revised annually in line with National Average Earnings, so it rises most Januaries. The rates page always carries the current figure.
What counts as earnings
NAPSA is charged on gross earnings, meaning basic salary plus cash allowances. If you receive a housing or transport allowance, it increases the base your 5% is calculated on.
This is a real difference from NHIMA, which uses basic salary only. Two employees on an identical total package can therefore have identical NAPSA deductions but different NHIMA deductions, depending on how the package is split between basic pay and allowances.
What employers must do
- Register the business and each employee with NAPSA.
- Deduct the employee's 5% and add the employer's matching 5%.
- Remit the combined 10% and file the monthly contribution schedule by the statutory deadline.
- Keep records reconciling contributions to each employee.
Late remittance attracts penalties. Employers who would rather not manage this in-house can use our compliance agent service.
Frequently asked questions
Is NAPSA deducted before PAYE is calculated?
No. Employee NAPSA contributions are not deductible against taxable emoluments, so PAYE is charged on your full gross pay. The two deductions are worked out independently.
Do I still contribute if I am on a short contract?
Yes. NAPSA applies to employees generally, including those on fixed-term and short contracts. Contributions follow the employment, not its length.
What happens to my contributions if I change employer?
Your NAPSA membership number stays with you. Contributions from every employer accumulate against the same record, so changing jobs does not reset anything. Give your new employer your existing membership number rather than registering afresh.
When can I claim a NAPSA benefit?
A retirement pension becomes payable at retirement age once you have made the required minimum number of monthly contributions. Members who fall short of that threshold receive a lump-sum retirement grant instead. Invalidity and survivors' benefits are available separately. NAPSA can confirm your own position from your contribution record.
Figures reflect the NAPSA rate and ceiling held in this site's rate configuration and used by the calculator. This is general information, not financial advice. Confirm your entitlement with NAPSA directly.