The Non-FDS Calculation Method was deployed in TaRMS on the 1st of November 2025. The Non-FDS Calculation Method also known as the P.A.Y.E system is a non-cumulative method of computation of tax on employment income.

The Non-FDS Calculation Method is applied on the following employees:

Employees who:

  • Terminate employment during the year of assessment.
  • Change employment during the year of assessment
  • Work part time at the same time being fully employed by another employer.
  • Start employment during the course of the year.
  • Receive pensions.
  • Work for more than one employer in one year of assessment.

Calculation of PAYE for Non-FDS employees

  • The FDS guide provides that under the Non-FDS system, the employer is required only to deduct P.A.Y.E according to the P.A.Y.E Tables.
  • The employer is not authorized to take into account credits in calculating P.A.Y.E for Non-FDS

employees.

Return Submission

  • The employer should upload two separate templates, one for FDS and the other for Non FDS employees under the Employee Management Module. Though there are separate templates for FDS and Non-FDS employees, the Taxpayers will only submit one P.A.Y.E return per tax period with a consolidated position for both calculation methods.
  • Taxpayers with employees that fall under this calculation method should amend the already submitted returns and separate FDS and Non-FDS employees.
  • The employees under Non-FDS are obliged by law to submit tax returns (Individual in Employment (ITF1)) after the end of the year.

 

My Taxes, My Duties: Building my Zimbabwe

Non-FDS Calculation Method  published on 25/112025.

 

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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