DAILY TAX TABLE FOR CASUAL WORKERS

PERSONAL TAX RATES

RATE OF TAX

TAX DUE

CUMULATIVE CHARGEABLE INCOME

Kwacha

First K19,726 @

0%

-

Exceeding K19,726 but not exceeding K40,603

25%

5,219

Exceeding K40603 but not exceeding K131,507

30%

27,271

Balance over K131507  @

35%

IMPORTANT REMINDER

PART TIME EMPLOYEES:

Employers who engage part-time personnel are advised to deduct tax from emolument payable to

part-time employees at 35%

CASUAL EMPLOYEES:

Employers who engage casual workers should use the Daily Tax Table when computing tax

payable.

REMITTANCE OF TAX:

The PAYE tax deducted by an employer, less any refunds, must be remitted to the local Collector

of Taxes within fourteen days of the end of the month. Penalties are chargeable for late remittances.