How much am I required to contribute?

Pension & Other Benefits

Currently, the employer and employee contribute an equal amount of 4.5% each of an insurable earnings ceiling of USD$ 700.00 (i.e., the contributions should not exceed the prevailing ceiling). The ceiling is currently gazetted quarterly.

 The employer deducts the contribution due from each employee’s salary and also contributes an equal amount for each employee per month.

NB: Insurable earnings ceiling is subject to change in line with amendments to the relevant legislation. PLEASE NOTE deductions are made for all employees below the age of 65.

Example

Employee earning USD$ 900.00
EMPLOYEE CONTRIBUTION(4.5%) = 0.045X $ 700.00 =  $ 31.50
EMPLOYER CONTRIBUTION(4.5%) = 0.045 X $700.00 = $ 31.50
TOTAL DUE (9%) =USD$ 63.00

Accident Prevention & Workers Compensation Scheme

Businesses are classified according to industries and each industry is allocated an industrial code (IC), please refer to Appendix 1B, which is the Sixth Schedule to Statutory Instrument 68 of 1990, e.g. Farming is classified under Code 0110.

Each Industrial classification is allocated an insurance rate based on risk analysis. The rates are regularly reviewed and gazetted into law each year, see Appendix 1A for rates applicable in 2009 gazetted under Statutory Instrument 161 of 2007. Employers are encouraged to check with NSSA or Government Printers (Printflow) for new rates at the end of each year.

N.B. Premiums are paid for all employees regardless of age.

Example

The monthly premium for an employer in the farming industry with a total wage bill of USD$5,000.00 will be as follows:

Total Insurable APWCS Wage Bill for the month  USD$5,000.00
IC Code 0110
Rate 1.38%
Monthly premiums 0.0138 x $5,000 = USD$69.00

Are there any forms that I am expected to complete?

Yes, after calculating the amount payable to NSSA in a given month, you proceed to complete the following forms to accompany payment:

1. P4A – REMITTANCE ADVICE (PDF 128.2 KB)
2. P4 – MONTHLY RETURNS FORM: which each employer accesses from their self-service portal account. 

Forms to be completed

P4A Form

The purpose of completing this form is to ensure that the money you are paying is credited to the correct account, period of payment and that the apportionment of funds between the two schemes is done as per your declaration.

Download: P4A – REMITTANCE ADVICE (PDF 128.2 KB)

P4 Form

The purpose of completing this form is to provide a breakdown of employees contribution (made up of employer and employee’s contribution). This is important because it facilitates the crediting of individual employees’ accounts and provides the base of calculating benefits for members.

Log into your self-service portal account to download the P4 form. The form is to be e-filed on the self-service portal on a monthly basis.

New employees registration

As soon as a person is paid a salary/wage, social security contributions are due that month. Employers are to manage new employment registrations on the self-service portal. 

P4C form: Ceased employees

Contributions in respect of employees ceasing employment are payable in the normal way up to the date of cessation.  Complete the form P4C for employees who would have left your employment in a given month to update your records.

Download: P4C – EMPLOYEE MODIFICATIONS (PDF 333.4 KB)

WC 50: Wage Declaration Form

This form is for Accident Prevention and Worker’s Compensation Scheme (APWC) deductions. Its purpose is for assessing the employer’s risk and coming up with the rate (%) the employer will use to pay premiums the following year. NSSA will prepare an end of year summary for each employer. The employer will be expected to insert the appropriate data in the blank columns provided.

Download: WC50 – WAGES DECLARATION FORM (PDF 167.6 KB)

Employment by two or more Employers

If an employee is engaged in two or more insurable employments concurrently, each employer is liable to collect and pay contributions on the salary/wages paid by him.

The benefit of the worker will be based on the combined contributions made from the various employers.

How do I pay the contributions /premiums

• Payment is either cash, electronic transfer RTGS, mobile money or other RBZ authorized medium.
• If you pay by electronic transfer you should send a copy of the RTGS,P4 and P4A forms to a NSSA office near you.

Official receipts

• Receipts are issued over the counter in respect of all payments made at NSSA offices.
• Receipts are also issued in respect of all remittances made through RTGS system.

Erroneous Contributions

Contributions paid in the erroneous belief that the contributions were payable shall be refunded by NSSA on receipt of an application for a refund made within twelve months from the end of the year in which the contribution was paid. For example  POBS contributions made in respect of an employee who is over the age of sixty-five(65) are considered erroneous.

Overpayments

If an employer discovers an overpayment that he has made, he should advise NSSA in writing. NSSA will then check whether the employer or employee has debts due to NSSA. Such debts can include the following

1. Surcharges due to the Fund
2. Contribution underpaid
3. Benefits overpaid and
4. Benefits mistakenly paid.

If there are any such debts due, the overpayments may be used to offset the debts. Else NSSA will then authorize the employer to deduct any net amount overpaid to NSSA from a subsequent month’s contribution.

Recovery of Arrear Contributions/Premiums in cases of Negligence or Fraud

If an employer, through negligence or fraud fails to register, or to pay contributions at the right time stipulated in the act or to pay correct contributions and is subsequently required to pay arrears of contributions which include surcharges, penalties or interest she/he is not entitled to recover any part of surcharges, penalties or interest charges from the employees.