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NAPSA & NHIMA Calculator
NAPSA & NHIMA Calculator Zambia (2026)
Calculate employee and employer NAPSA and NHIMA contributions instantly. Use bulk mode to calculate your total monthly statutory liability across all employees.
NAPSA & NHIMA Calculator
Calculate statutory contributions for 2026
Contribution Breakdown
Employee Deductions
Employer Contributions
Filing Deadlines
Total Monthly Liability
| Employee | Gross | EE NAPSA | ER NAPSA | EE NHIMA | ER NHIMA |
|---|
Statutory Contributions
NAPSA & NHIMA Explained
NAPSA — National Pension
5% employee + 5% employer, each capped at K1,861.80/month (insurable earnings ceiling K37,236/month). Provides retirement, invalidity, and survivors' benefits. All formal sector employees must be registered.
NHIMA — National Health Insurance
1% employee + 1% employer with no contribution cap. Provides access to healthcare services at accredited facilities. Contributions are mandatory for all formal sector workers.
Struggling to keep up with NAPSA and NHIMA deadlines? M&J manages your statutory compliance — ask us how.
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Frequently Asked Questions
What are the 2026 NAPSA contribution rates?
Both the employee and employer each contribute 5% of the employee's gross salary. Contributions are capped at K1,861.80 per month for each party, based on the insurable earnings ceiling of K37,236/month.
Is there a cap on NHIMA contributions?
No. Unlike NAPSA, NHIMA contributions of 1% (employee) and 1% (employer) are calculated on the full gross salary with no upper cap.
When are NAPSA and NHIMA remittances due?
Both NAPSA and NHIMA contributions must be remitted by the 10th of the month following the payroll period. Late remittance attracts penalties and interest.
Are NAPSA contributions tax-deductible?
Employer NAPSA contributions are a deductible business expense. Employee NAPSA contributions are deducted from gross salary but do not reduce taxable income for PAYE purposes.
What happens if I don't register for NAPSA?
All employers in Zambia are legally required to register with NAPSA within 30 days of engaging their first employee. Non-compliance attracts penalties including fines and potential prosecution.
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