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Payroll & statutory registrations

Payroll in Zimbabwe, explained simply.

What payroll is, what every employer must deduct and pay each month, and how RegisterBusinessOnline runs payroll and keeps you registered with NSSA, NEC, ZIMDEF and SDF.

Monthly payroll Payslips PAYE NSSA NEC ZIMDEF & SDF
Three Black businesswomen in a meeting with laptops

What is payroll?

Payroll is the process of paying your employees correctly and on time. Each pay period you work out every employee's gross pay (salary, overtime, allowances and benefits), subtract the statutory and agreed deductions, pay the net salary and send the deductions to the right authorities.

A good payroll also produces a payslip for every employee and keeps records that prove the business has met its obligations to ZIMRA, NSSA and its National Employment Council.

Gross payBasic salary plus overtime, allowances, bonuses and taxable benefits.
DeductionsPAYE and AIDS levy, NSSA, NEC dues, pension, medical aid and loans.
Net payWhat the employee actually receives in their bank or mobile wallet.

What every employer must do

Employment in Zimbabwe is governed by the Labour Act [Chapter 28:01] and the collective bargaining agreement of your industry's National Employment Council. As an employer you must:

  • Give each employee a written contract and keep employment records.
  • Pay at least the minimum wage set for your industry and grade.
  • Deduct PAYE and pay it to ZIMRA every month.
  • Register with NSSA and pay pension and accident (workers' compensation) contributions.
  • Register with the NEC for your sector and pay the NEC levies.
  • Pay the ZIMDEF training levy and, where applicable, the Standards Development Fund (SDF) levy.
  • Issue payslips and provide annual tax certificates (P6) to employees.

Statutory deductions and levies

ItemPaid toWho paysIn short
PAYE + AIDS levyZIMRAEmployee (deducted by employer)Income tax on salaries using the ZIMRA tax tables, plus a 3% AIDS levy on the tax.
NSSA pension (POBS)NSSAEmployee and employerA percentage of insurable earnings from each side, up to a ceiling set by NSSA.
NSSA accident (APWCS)NSSAEmployerWorkers' compensation insurance, rate based on your industry.
NEC levies & duesYour sector NECEmployer and employeeSet by the collective bargaining agreement for your industry.
ZIMDEFZimbabwe Manpower Development FundEmployerA training levy calculated on the gross wage bill.
SDFStandards Development FundEmployerA levy on the wage bill for applicable businesses.
Rates, ceilings and tax tables are revised regularly and may differ for USD and ZWG salaries. We always apply the current figures when we process your payroll.

The monthly payroll cycle

Collect

Hours, overtime, leave, new starters, leavers and changes.

Calculate

Gross pay, PAYE, NSSA, NEC and other deductions.

Pay & issue

Net salaries paid and payslips sent to every employee.

Submit

PAYE to ZIMRA, NSSA, NEC and levy returns filed and paid.

Statutory registrations & compliance

Before your first payroll the business must be registered with the statutory bodies below. We handle the registrations and the ongoing compliance:

NSSA registration & complianceEmployer registration, employee registration and monthly returns.
NEC registration & complianceRegistration with your industry council and levy submissions.
ZIMDEF registration & complianceTraining levy registration and payments.
SDF registration & complianceStandards Development Fund registration and levies.

The cost of getting it wrong

  • Penalties and interest on late PAYE, NSSA and levy payments.
  • Directors can be held personally liable for PAYE that was deducted but not paid.
  • Outstanding PAYE or NSSA blocks your tax clearance (ITF263) and compliance certificates.
  • Labour disputes and back-pay claims when NEC minimum wages are not applied.

How RegisterBusinessOnline helps

Payroll servicesMonthly payroll processing, payslips, PAYE, NSSA and NEC calculations.
RegistrationsNSSA, NEC, ZIMDEF and SDF registration.
CompliancePayroll-related statutory submissions and routine compliance assistance.

Hand your payroll to RegisterBusinessOnline

From one employee to a full team: accurate payslips, correct deductions and on-time submissions every month.

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