Republic of Zambia

Tax reporting and payment deadlines are structured to follow both monthly and annual schedules, depending on the tax type. Employers are required to remit monthly payroll deductions, such as PAYE, NAPSA contributions, the SDL and NHIMA contributions to the ZRA by the 10th of the month following the salary payment. Individuals are required to submit their annual income tax returns and settle any outstanding tax liabilities by 21 June of the following year. For those subject to provisional tax, payments are made in four equal instalments due on 31 March, 30 June, 30 September and 31 December, with each instalment payable by the 10th of the following month. As part of their obligations, employers must request Part 2 of Form ITF/P13 from any new employee (excluding casual workers) who has been employed earlier in the same tax year. This certificate provides details of the employee’s previous earnings and tax paid, enabling the employer to apply the cumulative PAYE method correctly. The employer must complete the form with the employee’s name, address and start date, and submit a copy to the ZRA within seven days of receiving it. Similarly, when an employee leaves, the old employer handles both parts – Part 1 goes to the ZRA and Part 2 goes to the employee. The employee must give Part 2 to their new employer, who uses it to continue tax deductions correctly.