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Leave Days Value Calculator Employment Code Act 2019

Calculate leave value based on the Zambian Employment Code Act, 2019. Uses the Fifth Schedule formula: Leave Value = (Full Pay × Leave Days) ÷ 26 days.

Leave Calculation Details

Minimum entitlement: 2 days per month (24 days/year)
Your gross monthly basic salary before tax deductions
Gross monthly allowances before tax (housing, transport, etc.)
When checked, calculates PAYE tax, NAPSA (5%), and NHIMA (1%) deductions from leave pay. Leave pay is taxable as regular emoluments.

Leave Value Calculation (Results)

Total Leave Value (Gross)
K 0.00
Payment for accrued leave days (before tax)
Basic Pay K 0.00
Allowances K 0.00
Full Pay (Basic + Allowances) K 0.00
Accrued Leave Days 0
Leave Value ÷ 26 days K 0.00

How to Calculate Leave Value (2025)

  1. Enter your monthly basic pay. This is your base salary before any deductions or additions.
  2. Enter your monthly allowances. This includes all regular allowances (housing, transport, etc.) but excludes bonuses.
  3. Enter the number of accrued leave days. The minimum annual entitlement is 24 days (2 days per month).
  4. The calculator will compute your full pay by adding basic pay and allowances.
  5. Using the Fifth Schedule formula, your leave value is calculated as:
    (Full Pay × Leave Days) ÷ 26
  6. The result shows the total amount payable for your accrued leave days.
Note: This calculation is based on the Employment Code Act No. 3 of 2019 of Zambia. Collective agreements may provide more favorable terms.

Legal Framework & Documentation

Legal Requirements
  • Minimum Entitlement: 2 working days per month (24 days annually)
  • Payment Formula: (Full Pay × Leave Days) ÷ 26
  • Accrual: Leave accrues from the first day of employment
  • Carry Over: Maximum 6 days to following year
  • Payment on Termination: All accrued leave must be paid
Download Official Act

Access the complete Employment Code Act for detailed legal requirements:

Employment Code Act No. 3 of 2019 (PDF)
Official government legislation - 1.2MB PDF

Leave Calculator - Frequently Asked Questions

Under the Employment Code Act, you are entitled to 2 working days of annual leave for every month worked, which equals 24 working days per year. This applies after completing 12 months of continuous service.

Yes, but with limits. You can carry over up to 6 days of unused leave to the following year. Any excess beyond 6 days must either be taken in the current year or paid out by the employer.

Leave pay is calculated as: (Full Monthly Pay × Leave Days) ÷ 26. Full monthly pay includes basic salary plus allowances. The 26 is based on average working days per month (excluding weekends).

Your employer can reschedule your leave for operational reasons but cannot indefinitely deny it. They must provide reasonable alternative dates and ensure you take your full entitlement within the leave year.

When you resign or are terminated, you must be paid for all accrued but unused annual leave. This payment must be made on your last working day and is subject to PAYE tax.

During probation, you accrue leave at the normal rate (2 days per month) but may not be allowed to take it until after probation ends. However, if you leave during probation, you must still be paid for any accrued leave.