Zambia 1991 Constitution (reviewed 2016)

PART XIV. PENSION BENEFIT

Article 187. Pension benefit

1. An employee, including a public officer and Constitutional office holder, has a right to a pension benefit.
2. A pension benefit shall not be withheld or altered to that employee’s disadvantage.
3. The law to be applied with respect to a pension benefit–
   1. before the commencement of this Constitution, shall be the law that was in force immediately before the date on which the pension benefit was granted or the law in force at a later date that is not less favourable to that employee; and
   2. after the commencement of this Constitution, shall be the law in force on the date on which the pension benefit was granted or the law in force at a later date that is not less favourable to that employee.

Article 188. Review of pension benefit and tax exemption

1. A pension benefit shall be reviewed periodically to take into account actuarial assessments.
2. A pension benefit shall be exempt from tax.

Article 189. Payment of pension benefits

1. Apension benefit shall be paid promptly and regularly.
2. Where a pension benefit is not paid on a person’s last working day, that person shall stop work but the person’s name shall be retained on the payroll, until payment of the pension benefit based on the last salary received by that person while on the payroll.