Pay and rights at work · 5 min read
NAPSA ceiling 2026: contribution rate, the K1,861.80 limit and how it's calculated
You pay 5% of gross pay and your employer pays 5%, up to K1,861.80 each a month in 2026. That limit is reached at K37,236 gross.
NAPSA's contribution ceiling for 2026 is K3,723.60 a month, which is K1,861.80 from you and K1,861.80 from your employer. The rate is 10% of gross earnings, shared equally. So your 5% keeps rising until your gross pay reaches K37,236, and then it stops. On K8,000 you pay K400. On K15,000 you pay K750. On K50,000 you pay K1,861.80. You may still see older ceilings on official pages, so this guide shows which number is current.
How your NAPSA contribution is calculated
Take your gross earnings for the month and multiply by 5%. That includes allowances, because NAPSA's rate is on gross and not on basic. If the answer is above K1,861.80, you pay K1,861.80. Your employer pays the same again on top, and that part must not come out of your pay.
K2,000 gross: you K100, employer K100, together K200 K8,000 gross: you K400, employer K400, together K800 K15,000 gross: you K750, employer K750, together K1,500 K37,236 gross: you K1,861.80, employer K1,861.80, together K3,723.60 K50,000 gross: you K1,861.80, employer K1,861.80, together K3,723.60
Above K37,236, your payslip's NAPSA line stops growing, so more of each raise reaches you. Between K9,200 and K37,236 you keep 57 ngwee of each extra kwacha after PAYE, NAPSA and NHIMA, if it's all basic pay. Above K37,236 you keep 62 ngwee.
The ceiling rises every year
NAPSA's calculator page lists the ceiling for each year. The total is both shares together. The rest of this table is our own arithmetic from those totals.
2026: K3,723.60 in total, K1,861.80 each side, reached at K37,236 gross 2025: K3,416.40 in total, K1,708.20 each side, reached at K34,164 gross 2024: K2,981.60 in total, K1,490.80 each side, reached at K29,816 gross 2023: K2,881.40 in total, K1,440.70 each side, reached at K28,814 gross
NAPSA's page gave no 2027 figure when we read it on 2 November 2026. If you're paid above the ceiling, check your deduction again in January.
Old numbers you may still see
Two official pages still show older caps, so people get confused. NAPSA's formal sector page says a maximum monthly contribution of K2,892.03 on a ceiling of K28,920.30. ZRA's PAYE calculator page uses K1,342 on K26,840. Neither is the 2026 figure. NAPSA's calculator page has K3,723.60, and we've gone by that as the most specific statement for 2026.
There's another K1,861 that isn't this one at all. NAPSA's new law raises the minimum pension from K1,861 to K2,327 a month in 2026. It's a pension you'd receive, not a contribution you pay, so don't mix it up with K1,861.80.
What your employer must do
An employer must register with NAPSA within one month of hiring its first employee. Contributions are due by the 10th of the following month, and late payment costs the employer a 10% penalty per month.
The National Pension Scheme Act No. 72 of 2026 is clear on two points people often ask about. Section 24(4) says an employer can't take its own share from your earnings, whatever a contract says. Section 24(5) says that if you work for two employers at once, each one pays. NAPSA says the new law is in force through Statutory Instrument 62 of 2026. We haven't read that instrument itself.
Who has to join, and how to check you're being paid in
Anyone aged 16 to below 65 who earns above a minimum set by the Minister must be registered, unless the Act exempts them. Exemptions include people below that minimum, the defence and national security services, and international organisations with diplomatic status. We couldn't confirm the minimum amount on an official page. You can also register before you have a job.
NAPSA's formal sector page tells you to monitor your contributions on iCARE and keep your own records. Compare the amount on your payslip with what iCARE shows. For help, NAPSA's call centre is 677 and its email is [email protected]. If deductions appear on your payslip but not on iCARE, ask payroll first and then NAPSA.
Sources and further reading
Explore this topic
Frequently asked questions
What percentage is NAPSA in Zambia?
10% of gross earnings, shared equally: 5% from you and 5% from your employer, up to the yearly ceiling. NAPSA says the 2026 Act didn't raise the rate.
Does NAPSA come off before PAYE?
No. ZRA says pension contributions haven't been deducted before working out chargeable income since 1 January 2018. PAYE is on your gross pay.
Is NAPSA worked on basic pay or gross pay?
Gross earnings, in NAPSA's words. NHIMA is the one on basic pay.
When can I get my contributions back?
You can claim a one-off 20% before retirement if you've made 60 monthly contributions or you're 45 or over. A pension needs at least 180 months of contributions, from age 55, 60 or 65. NAPSA says members who joined before 14 August 2015 keep the earlier ages of 50 and 55. Our partial withdrawal guide has the steps.