This lesson is the employment-tax counterpart to the VAT capstone. Where the VAT workflow lesson chained the registered operator's monthly cycle, this lesson chains the employer's monthly cycle: register as an employer → load and maintain employees → deduct PAYE on each payroll → file the Form P2 → pay (in the correct currency) → reconcile at year-end on the ITF 16 → stay cleared. Like VAT, PAYE is not a form but a recurring machine; the failures live in the joints between payroll, the return, and the payment.

The governing law is the Income Tax Act [Chapter 23:06], Thirteenth Schedule ("the PAYE Schedule"), read with the Finance Act [Chapter 23:04] (which fixes the income-tax rates that drive the PAYE tables) and the annual ZIMRA PAYE-table public notices. The employer's core duty is in the PAYE Schedule: paragraph 1 defines "employer" and "employee" and "remuneration"; paragraph 2 imposes the duty to deduct employees' tax; paragraph 3 requires the employer to remit the tax monthly. The Form P2 is the prescribed monthly remittance return — five lines in Part B: total remuneration, number of employees, gross PAYE, AIDS Levy at 3% of the tax, and total tax due.

The deadline is the spine of the cycle: under paragraph 3 of the Thirteenth Schedule the P2 and its payment are due on or before the 10th day of the month following the month of payroll — January payroll is due by 10 February. (Note this is different from VAT'Section 15th — do not conflate the two.) A nil month is still a filing month: an active employer files even when no tax is due.

The arithmetic of each P2: for every employee individually, apply the relevant monthly PAYE table (USD table for USD pay, ZiG table for ZiG pay) to taxable remuneration to get that employee's tax; sum across all employees to get Gross PAYE; add the AIDS Levy at 3% of the tax (not of remuneration — the single most-missed line); the total is remitted. Currency is governed by Section 37AA: an employer paying in foreign currency files a USD P2 using the USD tables; an employer paying in ZiG files a ZiG P2; a mixed-currency employer files two separate P2s and makes two separate payments, never netted across currencies — the same Single-Account currency discipline seen in VAT.

Three things complete the loop. First, personal liability: where the employer fails to deduct PAYE that should have been deducted, the employer is personally liable for it and cannot recover it from the employee where the employer was at fault, plus a penalty of an amount equal to the tax (100%) and interest under Section 71. Second, the year-end ITF 16 reconciliation (the certificate formerly called the P.6): the sum of the twelve monthly P2s must reconcile to the sum of the ITF 16s issued to employees; mismatches are resolved either on the employee's own return (ITF 1 / ITF 12C) or by an additional/amended P2. Third, like every head, defaulted PAYE breaks automatic tax clearance (ITF 263 under ITA Section 80A).

Two honest source-conflict flags run through this lesson. ZIMRA's own P2 guide attributes the PAYE penalty to "paragraph 4" and the benefit valuations to "paragraphs 6–12," and attributes the bonus exemption to Third Schedule paragraph 4(p). The Act's own numbering differs: the penalty machinery sits at paragraph 10 of the Thirteenth Schedule (the "amount equal to" further charge; paragraph 10(4) was repealed by Finance Act 1 of 2018), remission at paragraph 11 (Endeavour Foundation 95-SC-095), and the bonus exemption is Third Schedule paragraph 4(o), US$700 aggregate (Finance Act 2024). Where guide and Act diverge, the Act prevails — and we flag it rather than repeat the guide's numbers.

PAYE — Pay As You Earn — is the mechanism by which employees' income tax is collected at source, by the employer, as remuneration is paid, rather than from the employee in a lump sum after year-end. It is the largest single revenue stream ZIMRA collects, because almost every formal-sector worker is inside it. For the employee it is mostly invisible: tax simply comes off the payslip. For the employer, PAYE is a heavy, recurring legal duty — the employer is conscripted as an unpaid collector and remitter of someone else's tax, and is personally on the hook if the collection goes wrong.

That conscription is the reason this lesson exists as a workflow. A business that has separately learned the Employee Management screens, the PAYE Return in TaRMS (Form P2) form, and the Making a New Payment module can still fail PAYE, because the duty is a chain and the chain has weak joints:

• The employer who pays salaries on time but files the P2 on the 15th (the VAT date) instead of the 10th (the PAYE date) — and is late every month.
• The employer who computes Gross PAYE correctly but forgets the 3% AIDS Levy — under-remitting every month.
• The employer who values cash salary but omits the taxable benefits (company car, housing, school fees) — under-deducting, and personally liable for the shortfall.
• The employer who pays some staff in USD and some in ZiG and tries to file one P2 — breaching the Section 37AA currency rule.
• The employer whose twelve P2s do not reconcile to the ITF 16s at year-end — and who discovers the gap only when ZIMRA does.

PAYE also sits in the same cross-head compliance web as VAT. A defaulted P2 blocks automatic tax clearance (the ITF 263 engine under ITA Section 80A), which can freeze the employer's own ability to be paid without 30% withholding. And PAYE interacts with a neighbouring withholding regime that is not PAYE: payments to independent contractors without a tax-clearance certificate suffer 30% withholding under Section 80, declared on the REV 5, not on the P2 — confusing the two is a classic error this lesson untangles.

The course has already taught the P2 form line-by-line (PAYE Return in TaRMS). Here we step back and run the whole employer cycle, in lived order, screen by screen and paragraph by paragraph.

Every step is commanded by the Thirteenth Schedule to the Income Tax Act [Chapter 23:06], read with the Finance Act. Specifics below are confirmed from the Income Tax Act as at 27 May 2025 (paragraph numbering carried from earlier lessons in this course) and the Comprehensive Guide to Form P2 - ZIMRA External Guide, with source-conflict flags where the guide and the Act diverge.

1. Who is an employer / employee / what is remuneration — paragraph 1. "Employer" includes any person (the State, statutory bodies, parastatals, companies, partnerships, trusts, embassies) who pays remuneration, and any representative employer (an agent of a non-resident employer, a public officer, an executor). "Employee" is a person engaged under a contract of service whose remuneration exceeds the tax-free threshold — for 2025 the annual tax-free amount is ZiG 33,600 / USD 1,200 under Finance Act Section 14(2)(a) (established in PAYE Return in TaRMS). "Remuneration" is wide: salary, wages, leave pay, allowances, fees, commission, bonus, gratuity, lump-sum pension, contractual termination payments, and taxable benefits in cash or in kind (motor vehicle, housing, school fees, low-interest loans).

2. The duty to deduct — paragraph 2. The employer must deduct employees' tax from remuneration as it is paid, by applying the prescribed PAYE table.

3. The duty to remit and the deadline — paragraph 3. The employer must pay the deducted tax to the Commissioner-General on or before the 10th day of the month following the month of payroll. Paragraph 3(1) sets the 10th-day deadline; earlier lessons confirmed it carries a short indulgence (up to 7 days) in practice and a next-day rule on cessation of business.

4. Penalties and personal liability. The PAYE Schedule charges, on failure to deduct or remit, an additional amount equal to the tax (i.e. 100%), and makes the employer personally liable for under-deducted tax (recoverable from the employee only where the employer was not at fault). Source-conflict flag: the P2 guide attributes this to "paragraph 4"; the Act places the penalty machinery at paragraph 10 (the "equal further amount" charge), with paragraph 10(4) repealed by Finance Act 1 of 2018, and remission at paragraph 11. Follow the Act. Interest on unpaid PAYE runs under Section 71. Prosecution for false statements or wilful failure is under Section 81.

5. Valuation of taxable benefits. Benefits are valued under the Thirteenth Schedule (motor vehicle by engine capacity; housing at the higher of cost and open-market rental; school fees; low-interest loans). Source-conflict flag: the guide cites "paragraphs 6–12" for benefit valuation; the Act's paragraph numbering differs — cite the Schedule's benefit-valuation paragraphs and verify the exact numbers against the Act rather than repeating the guide.

6. The bonus exemption. A portion of an annual bonus is exempt. Source-conflict flag: the P2 guide cites Third Schedule paragraph 4(p); the Act's provision is paragraph 4(o), with an aggregate exemption of US$700 (Finance Act 2024). Follow the Act: Third Schedule paragraph 4(o), US$700 aggregate for the relevant year.

7. The AIDS Levy. 3% of the income tax (PAYE), imposed under the National AIDS Council of Zimbabwe Act [Chapter 15:14] read with the Finance Act; confirmed annually on the PAYE tables ("AIDS Levy is 3% of the Individuals' Tax payable").

8. The rates that drive the table. Part II of the Schedule to Chapter I of the Finance Act [Chapter 23:04], as substituted by Finance (No. 2) Act 7 of 2024, fixes the income-tax bands; ZIMRA converts these into the monthly USD and ZiG PAYE tables by public notice.

9. Currency — Section 37AA. Separate currency streams: USD remuneration → USD P2 with USD tables; ZiG remuneration → ZiG P2 with ZiG tables; mixed → two P2s.

10. Year-end reconciliation — the ITF 16. Each employer issues an ITF 16 (formerly Form P.6) to every employee at year-end (and on leaving), and the twelve P2s must reconcile to the ITF 16s.

11. The contractor carve-out — Section 80. Payments to a person without a tax-clearance certificate under a contract (≥ US$1,000/year, per FA 13/2023) suffer 30% withholding under Section 80, declared on the REV 5 — this is not PAYE and not on the P2.

12. The six-year file — Section 37B / record-keeping. Payroll registers, ITF 16s, NP4A directives and payment receipts are kept six years.

We run the cycle a single time, in lived order.

Stage 0 — Be registered as an employer (precondition)

PAYE registration adds the PAYE/Employees' Tax revenue head to the employer's TIN record. Paragraph 2 of the Thirteenth Schedule historically required an employer to register within 14 days of becoming an employer (established in PAYE Return in TaRMS). Once the PAYE head is live, the portal auto-generates a P2 return slot each month — the employer claims pending P2s, it does not create them. As with VAT, the human filing must be shifted into the correct taxpayer and hold the right role (preparer/submitter; a separate payment authoriser).

Stage 1 — Load and maintain the employees (Employee Management module)

PAYE is computed per employee, so the employee register is the foundation. In the TaRMS Employee Management module (one of the sixteen modules mapped in Introduction to TaRMS), the employer captures each employee's identity, engagement date, remuneration and applicable credits (over-55, blind, disability), and records leavers. The accuracy of Stage 4's computation depends entirely on this register being current. The fuller treatment of this module is the subject of the upcoming Managing Employees in TaRMS lesson.

Stage 2 — Run the payroll and deduct PAYE (paragraph 2)

As each payroll is paid, the employer computes, for every employee individually:

1. Gross remuneration = cash pay plus the value of every taxable benefit (paragraph 1; benefits valued under the Schedule). Omitting benefits is the deepest PAYE error because it makes the employer personally liable for the shortfall.
2. Apply the bonus exemption where a bonus is paid (Third Schedule paragraph 4(o), US$700 aggregate — Act numbering).
3. Apply the relevant monthly PAYE table (USD or ZiG) to the taxable remuneration to get that employee's tax, then apply any personal credits.
4. AIDS Levy = 3% of that employee's tax (after credits).

The sum across all employees becomes the P2's Gross PAYE and AIDS Levy. Where the standard table over- or under-deducts for an employee in unusual circumstances, ZIMRA issues a tax-deduction directive (Form NP4A) which the employer must apply.

Stage 3 — Open the return (Tax Return Management → Pending Tax Returns)

On the portal the employer navigates to Tax Return Management → Pending Tax Returns; the P2 for the month is listed. Clicking the document name opens the blank P2 with Part A (employer particulars) pre-populated. The employer verifies Part A — registered legal name (not trade name), TIN, addresses, tax period, the auto-computed due date (the 10th), and contacts. (Procedure confirmed, P2 guide §7.)

Stage 4 — Complete Part B (the five lines)

• Line 1 — Total Remuneration: aggregate gross remuneration across all employees, including benefits, before PAYE.
• Line 2 — Number of Employees (including contract employees on standard PAYE) — but excluding Section 80 independent contractors.
• Line 3 — Gross PAYE: the sum of the per-employee PAYE computed in Stage 2.
• Line 4 — AIDS Levy @ 3%: 3% of Line 3 (or the after-credit equivalent where credits are applied at source).
• Line 5 — Total Tax Due: Line 3 + Line 4 — computed automatically by the SSP.

Stage 5 — Declare, save, submit

The declaration ("the information … is complete and correct") is signed by the public officer, the employer, or an authorised representative. Run the pre-signature checklist: Line 1 reconciles to the payroll register; Line 2 to the headcount; Line 3 to the sum of PAYE per the register; Line 4 = Line 3 × 3%; Line 5 = Line 3 + Line 4; currency stream confirmed; any NP4A directives on file. Save Draft as needed; Submit. As with all returns, the P2 hardens once processed; corrections then run through amendment / Case Management.

Stage 6 — Pay the total, in the correct currency (Payments → New Payment)

The employer moves to Payments → New Payment to settle Line 5. The Single Account segregates USD and ZiG; pay each stream in its own currency. A mixed-currency employer repeats Stages 3–6 for the second stream: two P2s, two payments, never netted (Section 37AA + the Section 38-style currency discipline).

Stage 7 — Stay cleared (cross-head consequence)

A filed-and-paid P2 keeps the employer green on the ITF 263 clearance engine (ITA Section 80A). A defaulted or unpaid PAYE month is among the fastest routes to losing automatic clearance.

Stage 8 — Year-end ITF 16 reconciliation

At year-end the employer issues an ITF 16 to each employee (and to leavers during the year) showing annual remuneration, PAYE and AIDS Levy. The sum of the twelve P2s must reconcile to the sum of the ITF 16s. Where it does not:

• Trace the variance to remuneration (a payroll-register correction) or to PAYE/AIDS Levy (a table-application or credit error).
• An employer over-deduction for the year is settled by the employee on their own return (ITF 1, or ITF 12C if on self-assessment) — the employer cannot reclaim it from ZIMRA on the P2.
• An employer under-payment is cured by an additional P2 (or an amended prior P2 via Case Management) plus interest under Section 71.

Stage 9 — Enforcement backstop

Failure to deduct or remit attracts the 100% "equal amount" charge (Thirteenth Schedule paragraph 10, Act numbering; remission under paragraph 11, Endeavour Foundation), personal liability for under-deducted tax, Section 71 interest, and Section 81 prosecution for wilful default — with the employee's own income-tax assessment unaffected by the employer's collection failure.

Worked example — Acme Cables (Pvt) Ltd, a manufacturing SME (USD payroll)

Acme pays its workforce in USD and files a USD P2 for January 2026. The example below uses confirmed points from the 2025 published USD monthly table (an employee on USD 1,800 pays tax of USD 455; an employee on USD 800 pays tax of USD 165), so every figure reconciles.

Facts (January 2026 payroll): two senior staff at USD 1,800 each; three line staff at USD 800 each.

Part B computation:

Line	Item	Amount (USD)
1	Total remuneration: (2 × 1,800) + (3 × 800) = 3,600 + 2,400	6,000.00
2	Number of employees	5
3	Gross PAYE: (2 × 455) + (3 × 165) = 910 + 495	1,405.00
4	AIDS Levy @ 3% of Line 3: 1,405.00 × 3%	42.15
5	Total Tax Due: 1,405.00 + 42.15	1,447.15

Per-employee table application (confirmed points): USD 1,800 → 1,800 × 30% − 85.00 = 455.00; USD 800 → falls in the 25% bracket → 165.00. Acme remits USD 1,447.15 on or before 10 February 2026.

Worked example — Acme Hardware (Pvt) Ltd, sister company (ZiG payroll)

Acme Hardware pays in ZiG. Using confirmed 2025 ZiG-table points (ZiG 18,000 → tax 3,520; ZiG 5,000 → tax 440):

Facts: two staff at ZiG 18,000; two staff at ZiG 5,000.

Line 1 Total remuneration: (2 × 18,000) + (2 × 5,000) = 36,000 + 10,000 = ZiG 46,000.00
Line 2 Employees = 4
Line 3 Gross PAYE: (2 × 3,520) + (2 × 440) = 7,040 + 880 = ZiG 7,920.00
Line 4 AIDS Levy @ 3% of Line 3: 7,920.00 × 3% = ZiG 237.60
Line 5 Total Tax Due: 7,920.00 + 237.60 = ZiG 8,157.60

ZiG 18,000 → 18,000 × 25% − 980 = 3,520.00; ZiG 5,000 → 20% bracket → 440.00. Acme Hardware remits ZiG 8,157.60 by 10 February 2026 — a separate return and a separate payment from any USD payroll, never netted (Section 37AA).

Mixed-currency employer

If a single employee receives USD 800 + ZiG 5,000 in the month, the employer applies the USD table to the USD 800 (USD 165) and the ZiG table to the ZiG 5,000 (ZiG 440): two streams, two P2s, two payments.

Individuals as employers / large corporates

A domestic employer (e.g. a household employing a full-time worker above the threshold) is an "employer" under paragraph 1 and must run the same cycle — a frequently missed obligation. Large corporates file monthly across both currency streams, may employ hundreds, must value benefits at scale, and carry the heaviest ITF 16 reconciliation burden; for groups, each employing entity files its own P2 — there is no group PAYE return.

PAYE workflow is statute- and table-driven, so on-point case law is thin and concentrates on the penalty/remission machinery rather than on filing mechanics:

• Endeavour Foundation & Anor v COT (95-SC-095, Supreme Court) — the leading authority on remission of the PAYE penalty (the "equal amount" charge under the Thirteenth Schedule, paragraph 11 in the Act's numbering): the Commissioner's power to waive for reasonable cause, and the standard applied. Relevant to Stage 9.

Beyond this, the obligations are governed by the Schedule itself, and this lesson says so rather than inventing authority. The personal-liability principle (employer liable for under-deducted tax) and the AIDS Levy on tax not remuneration rest directly on the statute and the annual tables, not on contested case law.

• Filing/paying on the wrong date. PAYE is due the 10th (Thirteenth Schedule para 3), not VAT'Section 15th. Mixing the two makes the P2 late every month. Correct approach: diarise the 10th for PAYE.
• Forgetting the AIDS Levy, or computing it on remuneration. The Levy is 3% of the tax (Line 3), not of pay — "the most-missed line on the P2." Correct approach: Line 4 = Line 3 × 3%.
• Omitting taxable benefits from remuneration. Company cars, housing, school fees and low-interest loans are remuneration (paragraph 1) and must be valued and added; omitting them makes the employer personally liable for the shortfall. Correct approach: value every benefit under the Schedule before applying the table.
• One P2 for mixed-currency payroll. Section 37AA requires separate USD and ZiG P2s and payments; never netted. Correct approach: split by currency stream.
• Treating independent contractors as employees (or vice versa). Contracts of service → PAYE on the P2; contracts for services without clearance → 30% Section 80 withholding on the REV 5. Correct approach: classify the engagement before choosing the return.
• Skipping the nil P2. An active employer files even in a month with no tax. Correct approach: file the pending P2 with the appropriate figures.
• Repeating the guide's paragraph numbers uncritically. The P2 guide's "para 4" penalty, "paras 6–12" benefits, and "4(p)" bonus exemption diverge from the Act (paras 10/11; benefit-valuation paragraphs differ; bonus exemption 4(o), US$700). Correct approach: follow the Act; flag the divergence.
• Assuming the employer can reclaim an over-deduction from ZIMRA. A year-end over-deduction is settled on the employee's ITF 1 / ITF 12C, not on the employer's P2. Correct approach: reconcile via the ITF 16 and route any over-deduction to the employee's return.
• Ignoring an NP4A directive. Where ZIMRA has issued a tax-deduction directive for an employee, the standard table must be overridden. Correct approach: apply the directive and keep it on file (six years).

Work through the questions one at a time. Choose an answer and it is graded immediately, with an explanation and the provision it comes from. Your progress is saved, so you can stop and resume.

• PAYE is the employer's monthly machine — register → load employees → deduct → file P2 → pay → reconcile (ITF 16) → stay cleared — governed by the Thirteenth Schedule to the Income Tax Act [Chapter 23:06].
• The deadline is the 10th, not VAT'Section 15th (Thirteenth Schedule paragraph 3). Different head, different date.
• Compute per employee, then aggregate: apply the USD or ZiG monthly table to each employee, sum to Gross PAYE, add AIDS Levy = 3% of the tax, remit the total.
• Currency pairing (Section 37AA): USD P2 for USD pay, ZiG P2 for ZiG pay, two P2s for mixed payroll — never netted.
• Benefits are remuneration: value the car, housing, school fees and loans (Thirteenth Schedule benefit-valuation paragraphs) — omitting them creates personal liability.
• Personal liability + 100% charge + Section 71 interest for under-deduction/non-remittance (paragraph 10, Act numbering; remission paragraph 11, Endeavour Foundation 95-SC-095).
• Contractors ≠ employees: no-clearance contractors suffer 30% Section 80 withholding on the REV 5, not PAYE.
• Year-end ITF 16 must reconcile to the twelve P2s; over-deductions are settled on the employee's ITF 1/ITF 12C, not reclaimed on the P2.
• Follow the Act over the guide where they diverge: penalty paras 10/11 (not "4"), bonus exemption 4(o) US$700 (not "4(p)").
• Cross-head: a defaulted P2 breaks automatic tax clearance (ITA Section 80A / ITF 263).

Table 1 — The P2 line-by-line

Part / Line	What it captures	Legal basis
Part A (1–8)	Employer identity, TIN, period, due date (10th), contacts	13th Sched para 1, 3
B1 — Total remuneration	Aggregate gross pay incl. benefits	13th Sched para 1 (+ benefit-valuation paras)
B2 — No. of employees	Headcount on standard PAYE (excl. Section 80 contractors)	13th Sched para 1; Section 80
B3 — Gross PAYE	Sum of per-employee table tax	13th Sched para 2; Finance Act tables
B4 — AIDS Levy @ 3%	3% of Line 3 (the tax)	NAC Act [Ch 15:14] + Finance Act
B5 — Total Tax Due	Line 3 + Line 4	computational

Table 2 — PAYE vs VAT workflow (don't conflate)

Feature	PAYE (P2)	VAT (VAT 7)
Governing law	ITA Thirteenth Schedule	VAT Act [Chapter 23:12]
Deadline	10th of following month	15th of following month
Extra charge on the return	AIDS Levy 3% of tax	none (output − input − withheld)
Currency rule	Section 37AA — separate USD/ZiG P2s	Section 38 — separate USD/ZiG streams
Year-end step	ITF 16 reconciliation	none (period is final)
Wrong-classification trap	contractor vs employee (Section 80/REV 5)	zero-rated vs exempt

Table 3 — Source-conflict flags (guide vs Act)

Item	P2 guide says	Act says (follow this)
PAYE penalty / remission	"paragraph 4"	paragraph 10 (penalty; 10(4) repealed FA 1/2018) + paragraph 11 (remission)
Benefit valuation	"paragraphs 6–12"	benefit-valuation paragraphs differ —
Bonus exemption	Third Sched "para 4(p)"	Third Sched para 4(o), US$700 aggregate (FA 2024)

Diagram — the end-to-end PAYE cycle

flowchart TD
 A[Registered employer: PAYE head live] --> B[Load/maintain employees: Employee Mgmt]
 B --> C[Run payroll: value pay + benefits per employee]
 C --> D[Apply USD or ZiG monthly table -> per-employee tax]
 D --> E[Sum = Gross PAYE; add AIDS Levy 3% of tax]
 E --> F[Open pending P2: Tax Return Mgmt]
 F --> G[Part B lines 1-5; Save/Submit]
 G --> H{Mixed currency?}
 H -->|Yes| I[Second P2 for other stream Section 37AA]
 H -->|No| J[Pay by 10th, correct currency]
 I --> J
 J --> K[Stay cleared: ITF 263 / ITA Section 80A]
 K --> L[Year-end: issue ITF 16; reconcile to 12 P2s]
 L --> M{Reconciles?}
 M -->|Under-paid| N[Additional/amended P2 + Section 71 interest]
 M -->|Over-deducted| O[Settle on employee ITF 1 / ITF 12C]
 M -->|Balances| P[Cycle closed]

Statutes & sections

• Income Tax Act [Chapter 23:06] — Thirteenth Schedule: para 1 (employer/employee/remuneration), para 2 (duty to deduct; 14-day registration), para 3 (monthly remittance; 10th-day deadline), para 10 (penalty — "equal further amount" / 100%; para 10(4) repealed by Finance Act 1 of 2018), para 11 (remission), benefit-valuation paragraphs (motor vehicle, housing, school fees, loans). Third Schedule para 4(o) (bonus exemption, US$700 aggregate). Section 37AA (currency of PAYE; separate USD/ZiG returns). Section 71 (interest on unpaid tax). Section 80 (30% withholding on contracts without tax clearance — REV 5, not PAYE). Section 80A (ITF 263 tax clearance). Section 81 (offences). Section 14(2)(a) of the Finance Act (2025 tax-free threshold ZiG 33,600 / USD 1,200).
• Finance Act [Chapter 23:04] — Part II of the Schedule to Chapter I (income-tax bands driving the PAYE tables), as substituted by Finance (No. 2) Act 7 of 2024; the annual bonus-exemption amount.
• National AIDS Council of Zimbabwe Act [Chapter 15:14] — AIDS Levy (3% of tax), read with the Finance Act.

Case law

• Endeavour Foundation & Anor v COT (95-SC-095, Supreme Court) — remission of the PAYE penalty for reasonable cause.

ZIMRA guidance

• Comprehensive Guide to Form P2 - ZIMRA External Guide — Part A/B completion, the five P2 lines, AIDS Levy at 3% of tax, Section 37AA currency split, ITF 16 year-end reconciliation, SSP filing steps (§7), 2025 USD/ZiG monthly table worked points (USD 1,800 → 455; ZiG 18,000 → 3,520). Note the guide's paragraph-numbering divergences from the Act (penalty "para 4"; benefits "6–12"; bonus "4(p)") — follow the Act.
• Comprehensive Guide to the ZIMRA Self-Service Portal — Tax Return Management, Employee Management and Payments module layout.
• Annual ZIMRA PAYE tables and public notices — monthly USD/ZiG tables; "AIDS Levy is 3% of the Individuals' Tax payable."