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New employers are required to register with the Board within fourteen days of
commencement of business
Documents required for registration purposes include;
PACRA Certificate
ZRA Tax Payer Identification Number (TPIN) or Tax Clearance Certificate

form 1-1

Documents to be completed by the employer together with the documents mentioned above include;

  1. Registration Forms (Form 15)
  2. Statement of Earnings /Annual Return (Form 14)
  3. Employer Enrollment form
  4. Registration forms can be obtained from the 21 branches spread across the country or under the Downloads page on the website.



Employer Assessment

  1. All existing employers are required to submit the annual returns not later than the 15th of April every year.
  2. Assessments are payable 30 days from the date of assessment

NB: The financial year has now changed to December 31st , therefore this may change to
15th January of every year starting in 2021
Assessments rates per business class, per employee, per month, per year, is shown in the
table below.
Please note that assessment is done annually
Registration can be done at any time of the year but within the fourteen days of
commencement of business

Annotation 2020-05-18 151658
Annotation 2020-05-18 151651