Contributions

According to the NPS Act, an employer should register with NAPSA within one month of commencing business or employing an eligible employee.

Member Who is a Member of NAPSA??

A member of NAPSA is one who has duly registered with NAPSA, has been issued with a Social Security number (and card) and contributes to the scheme in accordance with the National Pension Scheme Act. No. 40 of 1996 of the laws of Zambia.

This person is eligible upon retirement or invalidity to receive a benefit payment from NAPSA.

Eligiblity

EMPLOYER ELIGIBILITY FOR NAPSA REGISTRATION

The following types of employers are eligible to register with NAPSA:

• The Government of the Republic of Zambia, Local Authorities or Parastatals or Statutory Bodies.
• Individuals and households employing domestic servants or casual workers.
• Non-Governmental Organizations, Foreign Missions and International Organizations employing Zambian citizens.
• Other employers include SMEs, Projects, Multinational Organizations, and;
• Any other person, association, institution or firm with a contract of service with an eligible employee and is responsible for paying the employee’s wages.

EMPLOYEES ELIGIBLE FOR NAPSA REGISTRATION

Membership to the National Pension Scheme is compulsory and the following employees among many others are covered:

• Employees engaged on part-time.
• Employees on probation or casual basis.
• Employees engaged on permanent basis.
• Employees on contract.
• Domestic workers
• Non-Zambians engaged by local institutions.
• Public Service workers who joined the civil service after 1st February 2000

Conversely, there are some classes of employees who are exempted from NAPSA. For more information click on Exemptions tab.

Exemptions

EMPLOYER EXEMPTIONS

• An International Organisation granted “ International Status” under the Diplomatic Immunities & Privileges Act, CAP 20.

EMPLOYEE EXEMPTIONS

There are some classes of employees who are exempted from NAPSA membership which include:

• Non-Zambians employed by International Organizations or those that enjoy diplomatic status.
• Workers earning below K15.00 are also exempted from NAPSA. In a bid to try and cover every worker, Pay As You Earn tax exemptions do not affect NAPSA deductions in any way. This therefore implies that wage levels that are exempted from PAYE, are not exempted from NAPSA for as long as they are above K15.00
• Members of the armed forces are equally exempted, but it should be noted that civilians engaged in the Zambia Air Force, Zambia Army, the Police Service and other related wings of Armed Forces; are eligible members of NAPSA.

Non-Zambian

GUIDELINES FOR NON-ZAMBIAN EMPLOYERS

• Non Zambian Employers operating in Zambia with employees must register within one month of employing
• They must pay contributions for their Zambian and Non-Zambian staff at the rate of 5% for the employee and 5% for the employer
• Payments and returns must be made in the prescribed manner before the due date
• They must maintain records relating to pensions contributions in perpetuity
• They must file monthly returns

REGISTRATION OF NON-ZAMBIANS EMPLOYEES

It is important for all to note that any Non-Zambian employed in Zambia is also expected to submit correct information to the Authority. The following is therefore the position of the Authority regarding their registration:

• All Non-Zambians are obliged under the National Registration Act to obtain NRCs within two weeks of entry into the country if their stay exceeds three months.
• Hence, any filled in member registration forms without NRC numbers will be regarded as invalid.

Changes

NOTIFICATION OF CHANGES FOR EMPLOYERS

• Changes in their employment status (Suspension or Closure of Business)
• Location Address and Contact details [email, phones, postal add. etc.]
• Changes in the number of employees
• Any other changes that impact on payments of contributions or are material to the payment of contributions

NOTIFICATION OF CHANGES FOR EMPLOYEES

Employees should make sure they visit the nearest NAPSA Office and fill out the appropriate form whenever any of the following happens:

• At employment or change of employer
• Change of marital status
• Birth of a child

Post-registration

WHAT EMPLOYERS SHOULD EXPECT AFTER REGISTRATION?

The Act imposes the following obligations on employers:

1. 1. Register Workers
   2. File Monthly Returns
   3. Pay Contributions
   4. Retain Records
   5. Notify the Scheme of Changes

   WHAT MEMBERS SHOULD EXPECT AFTER REGISTRATION?

   After a successful completion of the registration process, members should expect to be issued with the Membership Card referred to as the Social Security Card. These cards are obtainable from any NAPSA office and can be issued instantly without charge. With this card they can walk into any NAPSA office to obtain their Member Statements. Members are however encouraged to track their Membership Statements using electronic platforms such as eNAPSA, NAPSA Mobile and USSD. Click here to read more about our ePlatforms

   It is an appeal that all eligible members of the scheme dedicate some time to find out further on what NAPSA is all about and any other pertinent concerns they feel should be attended to. Above all, where matters of social security are concerned, information is very key. To find out more about who we are click here.