Zambia | NAPSA Contribution Ceiling Increase Effective January 2026
The National Pension Scheme Authority has announced the
annual adjustment to the NAPSA contribution ceiling in line with changes in
National Average Earnings, as required under section 35 of the National Pension
Scheme Act No. 40 of 1996.
For the 2026 year, the maximum monthly deductible employee contribution
increases to ZMW 1,861.80, with a corresponding maximum combined
employer and employee contribution of ZMW 3,723.60. This follows an
increase in the National Average Earnings figure to ZMW 9,309.00 (up
from ZMW 8,541.00 in 2025).
The NAPSA ceiling rises from ZMW 34,164.00 to ZMW
37,236.00, effective 1 January 2026. The contribution rate remains
unchanged at 10 per cent of monthly gross earnings.
Maximum statutory contributions for 2026:
• Employee: ZMW 1,861.80
• Employer: ZMW 1,861.80
• Total: ZMW 3,723.60