Updating the Zambia National Pension Scheme Authority (NAPSA) ceiling value for 2026

How to change the ceiling value for the Zambian National Pension Scheme Authority (NAPSA) deduction on Sage Payroll Professional. You'll need to update your NAPSA Method of Calculation.

Effective 1 January 2026, the new NAPSA earnings ceiling is K37 236 per month.

At the statutory contribution rate of 10%, shared equally between employee and employer:

• Employee contribution (5%): K1 861.80 per month

• Employer contribution (5%): K1 861.80 per month

• Total maximum monthly contribution: K3 723.60

The contribution rate remains unchanged at 10% of the employee’s monthly gross earnings, subject to the statutory earnings ceiling above.

Before you make changes

1. Create a backup before applying the changes.
2. Start your new pay period for January 2026 in your Zambia company.

Apply the changes

1. From the Company Listing screen, access your Zambia company.
2. On the Main Menu of your company, go to Payroll, then select Definitions.
3. Choose Methods of Calculation.
4. Select Edit.
5. Click the NAPSA deduction line.
6. Select the last method number on file for the NAPSA deduction.
7. Increase the value next to 'If Calc Amnt is Greater than Max of' to 1861.80.
8. Increase the value next to 'Then Deduction must be' to 1861.80.
9. Do this for both deduction and company contribution columns.

10. Click Continue to close the calculation.
11. Click Cancel, and then Cancel again.
12. Select Yes to recalculate all values.
13. Review the NAPSA amounts on the payslip for each employee.

 NOTE: For any assistance with the changes to the NAPSA limit, contact your accredited Sage Business Partner.