Pay and rights at work · 5 min read
How to calculate leave days in Zambia: the formula and your leave pay
You earn at least 2 days of leave a month. Leave pay is full pay x days / 26, so K5,200 and 10 days comes to K2,000.

Zambia's Employment Code gives at least 2 days of paid annual leave for each month you work, which is at least 24 days a year, once you've been with the same employer for 12 months in a row. The Code's formula for leave pay is full pay x accrued leave days / 26. So on K5,200 a month with 10 days owed, your leave pay is K5,200 x 10 / 26 = K2,000. Full pay includes your allowances, but not bonuses. Any leave still owed when your contract ends must be paid out in money.
How many leave days do you have?
Section 36 says an employee who stays with the same employer for 12 months in a row gets annual leave on full pay at a rate of at least 2 days per month, in each 12 months after that. Temporary and casual staff are left out. These days are on top of public holidays and your weekly rest day. Your contract can give more.
To count your days, multiply the months by 2 and take off the days you've taken. If your employer counts from your first day, fifteen months at 2 days is 30 days, and if you've taken 12 you have 18 left. Not every employer starts there, so ask to see how payroll counts it.
The formula for leave pay
The Fifth Schedule to the Code gives the formula as (FP x D) / 26, where FP is full pay and D is the number of accrued leave days. The Code defines full pay as basic pay, allowances and the cash value of any allowances in kind for a period of up to one month. Bonus payments are left out. So use your whole monthly pay with allowances, and not your basic pay alone.
K5,200 full pay, 10 days owed K5,200 x 10 / 26 = K2,000 K4,000 basic + K1,300 allowances, 24 days owed K5,300 x 24 / 26 = K4,892.31 K10,400 full pay, 5 days owed K10,400 x 5 / 26 = K2,000
Leave pay counts as pay for tax, because ZRA lists it among emoluments. Below K5,100 for the month there's no PAYE, but a large payout on top of a normal salary can push more of that month's pay into a higher band.
Getting money instead of days
If your employer doesn't give you all your leave, section 36(4) says it must pay wages for what's still due at the end of the 12 months. Section 36(5) allows pay instead of leave if you agree. And if you still have leave built up when your contract ends or expires, the employer must pay it. Check for this on your final payslip.
Your employer should also draw up an annual leave plan with you at the start of each year, under section 36(3). And it can't give you notice of termination during leave, or run the notice alongside leave, under section 53(3).
Other paid leave in the Code
Annual leave isn't your only leave. These are separate, and the conditions below are from the Code.
- Sick leave, with a medical certificate. On a long-term contract that's 3 months on full pay, then 3 on half pay. On a short-term contract it's 26 working days on full pay, then 26 on half pay.
- Compassionate leave: at least 12 days a year on full pay.
- Family responsibility leave: up to 7 paid days a year after 6 months' work to nurse a sick spouse, child or dependant, plus 3 paid days a year for their care, health or education.
- Maternity leave: 14 weeks with a medical certificate, on full pay if you've had 24 months with the employer.
- Paternity leave: at least 5 working days, after 12 months with the employer, within 7 days of the birth.
- Mother's day: one day off each month for a female employee, with no certificate or reason needed.
A short leave application you can copy
Apply in writing, in the form your employer uses if it has one. Give it early enough to plan around, and keep a copy of the approval.
[Date] The Human Resources Manager [Employer name] [Town] Dear Sir or Madam, Re: Application for annual leave I would like to apply for [number] days of annual leave, from [first day] to [last day], returning to work on [date]. According to my records I have [number] days owed. [Colleague's name] has agreed to cover my urgent work while I am away, and you can reach me on [phone number]. Please let me know if these dates suit the department. Yours faithfully, [Your name] [Job title and employee number]
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Frequently asked questions
Why divide by 26 and not by 30?
Because that's the number in the Fifth Schedule of the Employment Code. It's the Code's formula, so you don't need to adjust it by month.
Do I get leave in my first year?
Section 36 ties the entitlement to 12 consecutive months with the same employer. The Ministry of Labour's 2023 working handbook mentions six months for full-time staff, so the two don't match. We go by the Act. Read your contract, because it may be better, and ask payroll when your count starts.
Can my employer refuse my leave dates?
Section 36(3) has the employer plan leave with you each year, so the dates are usually a matter of agreement. If you're refused and leave is left over at the end of the 12 months, section 36(4) says it must pay you for it.
Do casual workers get leave days?
Not under section 36, which leaves out temporary and casual employees. Check whether your work is truly casual: the Code defines casual work as work that isn't permanent in nature or can be done in under six months.