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Payroll taxes: Zimbabwe operates a pay-as-you-earn (PAYE) system called the ‘Final Deduction System’ (FDS). Employers are responsible for calculating, collecting, and paying the correct amount of PAYE to ZIMRA every month. Tax audits are conducted periodically to test payroll systems.
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Social security contributions: The National Social Security Scheme (NSSS) contributions are payable at a rate of 4.5% of the basic salary by both the employer and employee, with a salary cap set at ZWL 5,000 per month. Recent changes have revised the maximum amount of monthly insurable earnings to 75% of the previous month’s Total Consumption Poverty Line (TCPL) for an average of five persons per household.
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Manpower training levy: Employers are required to pay a 1% monthly training levy on the gross wage bill to the Zimbabwe Manpower Development Authority, with some exceptions.
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Workmen's compensation: Employers must contribute to a fund that provides cash benefits for industrial injury, disability, and death. Contribution rates vary according to occupational risk, ranging from less than 2% for low-risk occupations to 11% for high-risk sectors.
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Standards Development Fund: Employers are required to pay 0.5% of their quarterly gross wage bill to the Standards Development Fund, covering all payments made by the employer on behalf of the employee, including medical aid and pension contributions.