Zambia
3.3 Zambia Manual Labour
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The following regulations apply to labour in Zambia:

  • Employment Act, 1965
  • Minimum Wages and Conditions of Employment Act, 1982
  • Minimum Wages and Conditions of Employment (General) Order, 2011 (amended in 2012)
  • Minimum Wages and Conditions of Employment (Shop Workers) Order, 2011 (amended in 2012)
  • Minimum Wages and Conditions of Employment (Domestic Workers) Order, 2011 (amended in 2012)

According to the Zambia Revenue Authority (ZRA) Pay-as-you-earn (PAYE) tax computation of 2021, PAYE will be deductible according to the below tax bands.

PAYE TAX COMPUTATION BANDS 2021

Tax Bands

Chargeable Income

Tax Rate

Tax Due

First K4,000.00 @

0

0%

0

Next K4,000.01 but not exceeding K4,800.00

0

25%

0

Next K4,800.01 but not exceeding K6,900.00

0

30%

0

K6,900.00 and Above

0

37.50%

0

The Zambian casual labor market is highly fragmented with limited or no labour service brokers. Casuals are normally hired on individual basis often without representation from labour unions. Wages for casuals are paid on ‘’piece work’’ basis e.g. rate per day or rate per unit worked.

 






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