Skills Development Levy calculator
The Skills Development Levy is a charge on the employer's payroll. It is not deducted from employees' pay.
Enter the month's total payroll and the gratuities and redundancy packages inside it.
How it's calculated
- Take the gross emoluments for the month and subtract gratuities and redundancy packages.
- Multiply what is left by 0.5%.
An example
ZRA's example: payments of K1,010,000 include K100,000 gratuity and K300,000 redundancy packages. The levy is 0.5% of K610,000, which is K3,050.
Frequently asked questions
When is the levy due?
By the 10th day of the month after the month the emoluments were paid or became payable. It goes on the same return as PAYE.
Who is exempt?
Employers in the public service or a local authority (state-owned enterprises still pay), businesses with annual turnover below K800,000, approved public benefit organisations, organisations exempt from income tax, and approved donors and diplomats.
Can the employer recover the levy from staff?
No. The levy is borne by the employer and not by the employee.
Key terms
- Gross emoluments
- All pay due to employees for the month, before deductions.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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