Zambia Revenue Authority (ZRA)
Form ITF/P14 — Monthly PAYE Return
Report and remit monthly PAYE deductions from employee salaries to ZRA
- Form ID
- ITF/P14
- Who must file
- All employers registered with ZRA who deduct PAYE from employees
- Filing frequency
- Monthly
- Filing deadline
- 10th of the month following the month of deduction
- Regulator
- Zambia Revenue Authority (ZRA)
The Monthly PAYE Return is filed by all employers in Zambia to report and remit income tax withheld from employee salaries each month to the Zambia Revenue Authority. A nil return must still be submitted if no deductions were made.
The return and full payment must reach ZRA by the 10th of the following month. Late submission attracts a penalty of 250 penalty units per month, while late payment triggers a 5% surcharge plus interest at the Bank of Zambia discount rate plus 2%. Filing is done via the ZRA TaxOnline portal.
Learn more about how HeadOffice can help you manage payroll for your Zambian business and stay compliant with your tax obligations.