Zimbabwe ZIMDEF Statutory Levy Calculator

ZIMDEF Training Levy Assessment System

Manpower Planning and Development Act [Chapter 28:02] • Corporate Portal

1.0% Levy Active

Aggregate Gross Wage Bill Entry

Provide your total compiled gross remuneration to instantly determine the 1% ZIMDEF levy.

Wage Bill Currency

Reporting Month

Total Gross Remuneration

Apply Late Payment Surcharges & Interest

By law, payments made past the 15th of the succeeding month trigger a compulsory **10% surcharge** plus penalty interest.

Custom Payroll Element Breakdown

Assemble your business's total taxable remuneration item-by-item to isolate ZIMDEF liable pools.

Reporting Currency

Month/Year Period

Included Remuneration Categories

Basic Salaries & Wages

Cash Allowances (Housing/Transport)

Value of Non-Cash Benefits (Car/Housing)

Bonuses, Commissions & Gratuities

Exempted Deductions (Reference Only)

These are statutory employer pension/medical contributions and do not count toward ZIMDEF's wage bill.

Employer Medical Aid Scheme Cost

Employer Pension / NSSA Contribution

Apply Late Payment Surcharges & Interest

ZIMDEF Statutory Legal Reference

Answers to frequent compliance audits under the Zimbabwean Training Levy framework.

What is the ZIMDEF Training Levy?

The **Zimbabwe Manpower Development Fund (ZIMDEF)** Training Levy was established under Section 23 of the **Manpower Planning and Development Act [Chapter 28:02]**. Every employer in Zimbabwe (except exempted categories like charities or foreign diplomatic missions) is legally bound to pay a monthly levy equivalent to **1%** of their total gross wage bill (remuneration).

What elements must be included in the Wage Bill?

ZIMDEF audits are strict. The "Gross Wage Bill" covers far more than basic salary. It includes:

Basic pay, wages, overtime payments, and leave pay.
Directors' fees (for executive directors with service contracts).
All cash allowances: housing, transport, representation, mobile phone, utility, etc.
Value of non-cash perks (e.g., private use of company vehicles, school fees benefits, food subsidies).
Year-end bonuses, performance commissions, and standard gratuities.

What are the official due dates?

Employers are required to calculate and pay their ZIMDEF levy on a **monthly basis**. The submission deadline is the **15th day** of the following month. For example, the January wage bill levy must be settled and filed on or before February 15th.

What happens if payment is late?

Under Section 24 of the Act, outstanding levy sums trigger an automatic penalty surcharge of **10%** of the overdue levy value. Additionally, ZIMDEF levies statutory interest per annum calculated daily on both the unpaid levy and the surcharge until cleared.

Payment & Banking Remittance Info

Remittances must be split into respective bank account channels. Ensure you transfer USD levies to the **ZIMDEF FCA Nostro Account** and ZiG levies to the **ZIMDEF RTGS Account**.

BP Number Reference Mandatory Form ZDLF 1 Required

ZIMDEF Return Form (MOCK)

Assessments & Surcharges

Audit Certified

Total Training Levy Payable

$0.00

USD Ongoing

Statutory Variables

Total Assessable Wage Bill: $0.00

Core ZIMDEF Training Levy 1.0% $0.00

Late Filing Surcharge (10%): $0.00

Overdue Interest 10% per annum $0.00

Consolidated Remittance Owed: $0.00

Filing Guide:

Form ZDLF 1 statements must be submitted alongside your payment confirmation transfer copy. Retain these receipts to avoid hold-ups in your next annual training levy compliance clearance audit.

ZIMDEF Training Levy Assessment System

Aggregate Gross Wage Bill Entry

Custom Payroll Element Breakdown

Included Remuneration Categories

Exempted Deductions (Reference Only)

ZIMDEF Statutory Legal Reference

Payment & Banking Remittance Info

ZIMBABWE MANPOWER DEVELOPMENT FUND

FORM ZDLF 1: MONTHLY LEVY RETURN STATEMENT

ZIMDEF Return Form (MOCK)

$0.00

Statutory Variables

Includes (Subject to Levy):

Excludes (Free from Levy):

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