Definition of an Employer

An employer in Zimbabwe is anyone who pays or is liable to pay employees remuneration, including salaries, wages, fees, and other forms of compensation. This definition includes;

  • Resident Employers: Individuals or businesses that pay employees within Zimbabwe.
  • Non-Resident Employers: Companies or individuals based outside Zimbabwe who pay employees within the country. Non-resident employers must appoint a resident representative to act on their behalf and notify the Commissioner General of ZIMRA in writing.

An employee is any individual in employment whose remuneration exceeds the legal tax-free threshold. The definition of an employer therefore excludes anyone who fails to meet this requirement.

Registration Requirements

To comply with tax laws, employers must register with the Zimbabwe Revenue Authority (ZIMRA) within 14 days of becoming an employer. Additionally, registered employers must notify ZIMRA within 14 days of;

  • Address Changes: Updating their address or business details.
  • Ceasing Business: Notifying ZIMRA if they stop being an employer.

Tax Withholding and Payment

Employers are required to:

  • Withhold PAYE: Deduct Pay As You Earn tax from employees' salaries and wages.
  • Remit PAYE: Submit withheld taxes to ZIMRA by the 10th day of the following month.

Record Keeping and Returns

Employers must maintain accurate records for each employee, including;

  • Remuneration Paid: Total amounts paid or payable to each employee
  • Allowable deductions: Amounts deducted from each employee’s remuneration
  • PAYE Withheld: Amounts deducted as Pay As You Earn tax.
  • PAYE Returns: Returns detailing employee earnings and tax withheld. These should be submitted to ZIMRA online by the 5th day of the following month.
  • These records must be retained for at least six years.

Important Deadlines

PAYE Payment: 10th day of the following month.

PAYE Returns (P2) : 5th day of the following month

My Taxes, My Duties: Building my Zimbabwe.

 

Employer’s Obligation published on 11/09/2025.

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority

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