Payroll Administration in Zambia
A practical course in Zambian payroll: PAYE under the ZRA bands, allowances and benefits, Employment Code pay and leave rules, NAPSA, NHIMA, the skills levy, returns, severance and year-end, with worked examples.
Enrol in this Course
- 📦 5 modules
- 📹 20 lessons
- 📝 5 quizzes
- 🎓 Certificate on completion
- ♾ Learn at your own pace, online
Payroll in Zambia brings together several authorities every month: PAYE and the Skills Development Levy to ZRA, pension contributions to NAPSA, health insurance to NHIMA and an annual assessment to the Workers’ Compensation Fund Control Board, all under the pay, leave and severance rules of the Employment Code Act. Small errors repeat every month and can become large liabilities.
This course gives working professionals a practical, step-by-step command of Zambian payroll, from the payroll cycle and employee data through gross pay, benefits, PAYE, NAPSA and NHIMA to returns, severance, final pay and year-end. It is written for payroll officers, HR and finance staff, accountants and business owners who run or review a payroll.
Tax bands, contribution rates, ceilings, entitlements and deadlines in the course are shown as examples of the law as at 2026. They are expected to change, so the course teaches the principles behind them and directs you to ZRA, NAPSA, NHIMA, the Ministry of Labour and Social Security and the Government Gazette for the current position.
What you will learn
- How the payroll cycle works and which Acts and authorities govern it in Zambia
- How to control employee master data, payslips, minimum wages and lawful deductions
- How to build gross pay, treat allowances and benefits, and calculate overtime, leave pay, bonuses and gratuity
- How to calculate PAYE by hand from the ZRA bands, using the cumulative and non-cumulative methods
- How NAPSA, NHIMA, the Skills Development Levy and workers’ compensation work, and how to file and pay on time
- How to reconcile payroll, prevent fraud, calculate notice and severance, and close the year
How the course works
There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.
Course Curriculum
5 modules · 20 lessons · 5 quizzes · 1 free preview
Module 1: Payroll Foundations
- 1.1 How Payroll Works in Zambia (Start Here) Free preview
- 1.2 The Legal Framework and Who Regulates What
- 1.3 Employee Master Data, Contracts and Payslips
- 1.4 Minimum Wages and Lawful Deductions
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Module 1 Quiz Enrol to take
Module 2: Gross Pay
- 2.1 Building Gross Pay (Start Here)
- 2.2 Taxable Income, Allowances and Benefits in Kind
- 2.3 Overtime, Leave Pay and Pro-Rata Pay
- 2.4 Bonuses, Gratuity and Other Irregular Pay
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Module 2 Quiz Enrol to take
Module 3: PAYE
- 3.1 How PAYE Works (Start Here)
- 3.2 Deductions, Credits and Reliefs
- 3.3 Worked Payslips from Gross to Net
- 3.4 Special Cases: Two Employers, Directors and Non-Residents
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Module 3 Quiz Enrol to take
Module 4: Statutory Contributions and Returns
- 4.1 Social Security Contributions: NAPSA, NHIMA and Workers' Compensation (Start Here)
- 4.2 Other Levies and Third-Party Deductions
- 4.3 Returns, Portals, Deadlines and Year-End Certificates
- 4.4 Penalties, Interest and How to Avoid Them
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Module 4 Quiz Enrol to take
Module 5: Controls, Final Pay and Year-End
- 5.1 Payroll Reconciliation and Review (Start Here)
- 5.2 Payroll Fraud: Red Flags and Prevention
- 5.3 Terminations and Final Pay
- 5.4 Year-End, Records and the Payroll Calendar
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Module 5 Quiz Enrol to take