NAPSA PENALTY WAIVER

COMMENCEMENT DATE – 8TH JANUARY 2024
SCOPE OF THE WAIVER
CATEGORY 1 – PENALTIES INCURRED PRIOR TO 6TH DECEMBER 2022
All penalties incurred prior to 6th December 2022 shall have a two-year waiver period which will run from 8th January 2024 to 7th January 2026.
CATEGORY 2 – PENALTIES INCURRED AFTER 6TH DECEMBER 2022
The waiver of penalties incurred after 6th December 2022 shall run until the revocation or amendment of the Penalty Waiver Regulations.
ELIGIBILITY AND HOW TO APPLY
All employers registered with NAPSA will be eligible to apply for penalty waiver subject to conditions prescribed in the Penalty Waiver Regulations.
The waiver shall apply to all penalties incurred prior to and after the enactment of the Penalty Waiver Regulations subject to conditions prescribed therein.
To access the penalty waiver employers must apply online by accessing the NAPSA eServices portal on:
https://eservices-employer.napsa.co.zm and logging in with their eNAPSA credentials.
Employers will be required to:

1. Update KYC details (Company/entity details, address and contact information),
2. Resolve the flagged items on their account (filing unposted returns, remitting outstanding contributions, resolving unbalanced returns),
3. Where there are no flagged issues, proceed to apply.
   HOW WILL THE PENALTY WAIVER WORK?
   A penalty waiver applicant shall be entitled to a waiver upon payment of the principal contributions as follows:
   COVID PANDEMIC PERIOD
4. One hundred percent (100%) waiver where the contributing employer incurred penalties during the Covid Pandemic Period (14th March 2020 to 8th September 2022) and has no outstanding principal contributions or pays the outstanding principal contributions for the application period by 7th January 2025.
5. Seventy-five percent (75%) waiver where the contributing employer pays the outstanding principal contributions for the application period after 7th January 2025 but before 8th January 2026.
   PENALTIES INCURED BEFORE 6TH DECEMBER 2022 BUT OUTSIDE THE COVID PANDEMIC PERIOD
6. Seventy-five percent (75%) waiver where the contributing employer has no outstanding principal contributions or pays the outstanding contributions for the application period by 7th January 2025.
7. Sixty percent (60%) waiver where the contributing employer pays the outstanding principal contributions for the application period after 7th January 2025 but before 8th January 2026.
   For detailed guidelines, and terms & conditions for the penalty waiver, please refer to our website:
   https://www.napsa.co.zm/guides/