Employment contracts in Zambia must be in writing if the contract term is for six months or more. A written contract should include:

• name and official address of the employer,

• name of the company,

• nature of the employer’s business,

• employee’s name, age, sex, permanent address, nationality, identity and social security number, workplace and any other identifying details,

• contract commencement date and duration,

• date the employee began service, which may include employment with a previous employer,

• workplace,

• normal working hours and working days,

• wages, rate of pay, calculation method and payment interval,

• details of any other payments or benefits,

• any food or cash equivalent of food to be provided, if applicable,

• any deductions to be made from the employee’s wages,

• employee’s job description, and

• any other significant details.

Employers do not have to pay bonuses in Zambia but may choose to do so. Some employers pay a 13th-month salary in December.

8 hours per day, up to 48 hours per week

Overtime

Additional working hours are paid at a rate of 150% salary.

Sick leave is paid by the employer. The first 3 months of absence are paid in full, followed by 3 months of half pay.

A medical certificate must be provided from the second day onwards.

Maternity Leave

Mothers are entitled to 14 weeks of maternity leave. An additional 4 weeks is given in the event of multiple births. Women who have been employed with the same employer for 24 months are entitled to full pay from the Employer during this period. Following the maternity leave, the worker has the right to return to her prior job position or to a reasonably suitable alternative job role as long as the conditions are no less favorable. After returning to work, the worker is entitled to 2 nursing breaks per day of 30 minutes each, or one break for 60 mins included within the regular daily working hours.

Paternity Leave

Fathers are entitled to 5 continuous working days, paid at full salary by the employer. Eligibility is for those employed with the same employer for at least 12 months before birth. The leave should be used within seven days of the birth.

Parental Leave

Family Responsibility Leave can be used by workers with at least six months of service, allowing up to 7 days with pay to be taken off each calendar year to care for a sick spouse, child, or dependent.

In Zambia, annual leave is 24 working days. Two days per month are accrued.

Compassionate Leave- 12 days, fully paid by the Employer for bereavement. Could be required in other situations as well.

Public holidays which fall on a Sunday are moved the next Monday.

Date Day Holiday Notes

1 Jan 2024 - Monday - New Year’s Day

8 Mar 2024 - Friday - International Women’s Day

12 Mar 2024 - Tuesday - Youth Day

29 Mar 2024 - Friday - Good Friday

30 Mar 2024 - Saturday - Holy Saturday

1 Apr 2024 - Monday - Easter Monday

28 Apr 2024 - Sunday - Kenneth Kaunda Day - Day Off in Lieu

29 Apr 2024 - Monday - Kenneth Kaunda Day Holiday

1 May 2024 - Wednesday - Labour Day

25 May 2024 - Saturday - Africa Freedom Day

1 Jul 2024 - Monday - Heroes’ Day

2 Jul 2024 - Tuesday - Unity Day

5 Aug 2024 - Monday - Farmers’ Day

18 Oct 2024 - Friday - Prayer Day

24 Oct 2024 - Thursday - Independence Day

25 Dec 2024 - Wednesday - Christmas Day

Zambia has universal healthcare. Private healthcare facilities are available in urban areas. Private health insurance is available.

A worker’s contract may not be terminated due to poor performance or conduct without first giving the employee an opportunity to be heard.

Probation

The Probation period is 3 months, following this, the probation can be extended by a further 3 months.

Notice Period

30 days’ notice must be given in writing or payment in lieu of notice can be used.

Severance

In cases of termination of employment of a worker with a contract of a fixed duration, 25% of the employee’s basic pay earned during the contract period must be paid.

In cases of termination of employment due to redundancy = 2 months’ basic pay for each completed year of service must be paid.

Employer Payroll Contributions

5.00% - National Pension Scheme Authority (NAPSA) capped at 1342 ZMW per month

1.00% - National Health Insurance

0.5% - Skills Development Levy

6.50% - Total Employment Cost

Employee Payroll Contributions

5.00% - National Pension Scheme Authority (NAPSA) capped at 1342 ZMW per month

1.00% - National Health Insurance

6.00% - Total Employee Cost

Employee Income Tax

0% - Up to 4,000 ZMW

25% - 4,001 ZMW – 4,800 ZMW

30% - 4,801 ZMW – 6,900 ZMW

37.5% - 6,901 ZMW and above

Payroll Frequency

Monthly

An Employment Permit is issued to a foreigner who enters the country to take up employment for a period exceeding six (06) months. It can be extended for periods up to a maximum of 10 years. It is issued to a foreigner who is:

1) Employed by the Government of Zambia or a statutory body;
2) Employed by the private sector, Non-Governmental Organisations (including a person employed as a volunteer) or a religious organization; and

3) The spouse and children, over twenty one years, of a foreigner may be issued with Employment Permits if they are to be employed in the family business.

Note: All applicants should remain outside Zambia until the permit has been approved. Further, only an Employer, a Practising Lawyer and an Immigration Consult can apply for Employment Permits on behalf of a prospective expatriate. The individual expatriate cannot do this on their own.

The permit authorises the holder to enter and re-enter into and to remain within Zambia until the permit expires. However, if it is a first time application and the successful applicant requires a visa to enter Zambia, such a person is still required to apply for a visa to enter the country to collect the permit.

Requirements for a new application

• Covering letter from employer addressed to the Director General of Immigration;

• Employment contract or Letter of offer;

• Police clearance from country of residence;

• Curriculum Vitae;

• Registration certificate from the relevant professional body in Zambia (where required);

• Certified copy of qualifications (academic, professional);

• Copy of marriage and birth certificates (where available);

• Certified copy of valid passport (bio data & last endorsement stamp for Zambia);

• Certified Certificate of Share Capital and List of Directors;

• Copy of succession plan which shall include an understudy training program to be conducted by the foreign national to transfer knowledge and/or skills to the Zambian worker;

• A copy of the Certificate of Incorporation;

• In the case of Construction, Mining Sector, ICT, Engineering and other project based engagements, a covering letter specifying the project on which the expatriate would be employed, copy of letter of award specifying completion date and value of project must be submitted;

• Original Press advertisements which have appeared in two leading newspapers in A5 size. Name of Newspaper and date of advert should be clearly visible on the press advert and outcome of selection exercise must also be submitted;

• One recent passport size photographs; and

• Prescribed fee.

Requirements for renewal /extension

• Covering letter to the Director General of Immigration from concerned employer;

• Extended contract;

• Certified copy of valid passport (bio data & last endorsement stamp for Zambia); and

• Prescribed fee.

Requirements for variation by Addition of Children and/or Spouse

• Covering letter to the Director General of Immigration from the applicant;

• Certified copies of marriage/birth certificate/s (as appropriate);

• Certified copy of valid passport (bio data & last endorsement stamp for Zambia); and

• Prescribed fee.

• Requirements for variation by Change of Occupation

• Covering letter to the Director General of Immigration from the employer or concerned employer;

• Letter of appointment for new occupation;

• Certified copies of professional certificates; and

• Prescribed fee.

• Requirements for variation by Change of Employer

• Covering letter to the Director General of Immigration from concerned employer;

• Letter of appointment /offer/contract;

• Letter of release from previous employer; and

• Prescribed fee.

Obligations of Holder

1. The holder of a an Employment Permit shall comply with the conditions specified in the permit and shall not engage, for gain, in any activity, business, trade, employment, profession, study or any other thing not specified in the permit

2. The holder must observe conditions such as the area within which the holder may engage in employment and the nature of the employment in which the holder may engage.

3. A holder of an Employment Permit cannot buy land. 4. A holder of an Employment Permit cannot engage in studies at any institution of learning in Zambia.

Obligations of Employer

1. An employer shall make effort in good faith to ascertain that no illegal immigrant is employed or to ascertain the status or citizenship of those employed by the employer.

2. An employer shall, on the termination of an employment contract of, or the resignation or dismissal of, a foreign employee who is the holder of an employment permit, surrender the employment permit to the Director General of Immigration within one month of the termination of the employment contract, resignation or dismissal of the foreign employee.

3. An employer shall, on termination of an employment contract of, or the resignation or dismissal of, a foreign employee who is the holder of an employment permit, be fully responsible for the repatriation of the former foreign employee and other costs associated with the removal or deportation of that former foreign employee if that former foreign employee fails to leave Zambia when no longer in employment.

4. An employer who fails to surrender the employment permit or take responsibility for the repatriation of the former foreign employee and other costs associated with their removal or deportation, commits an offence and is liable, upon conviction, to a fine not exceeding two hundred thousand penalty units.

5. An employer employing a foreigner shall for two years after the termination of such foreigner’s employment, keep the prescribed records relating to the foreigner’s employment.

6. An employer employing a foreigner shall for two years after the termination of such foreigner’s employment report to the Department the termination of such foreigner’s employment; and any breach on the part of the foreigner, of the foreigner’s status.

7. If an illegal immigrant is found on any premises where a business is conducted, it shall be presumed that such illegal immigrant is or was employed by the person who has control over the premises, unless prima facie evidence to the contrary is adduced.

8. If an foreign employee is moving to operate at different location, the employer must in writing, notify the Director General of such change of address.

The standards VAT rate in Zambia is 16%.