If your business has fallen behind on monthly P4 returns, this is the news you’ve been waiting for. The National Social Security Authority (NSSA) has announced a waiver of late P4 submission penalties to encourage voluntary compliance and give businesses room to recover and stay sustainable.
The waiver comes with clear conditions and a firm deadline. About ten weeks remain, so here is what the notice says and how to act on it.
What the waiver covers
The waiver applies to registered employers with outstanding late-submission penalties levied between 1 January 2024 and 30 September 2026. Penalties outside that window aren’t covered, so check the dates on your NSSA statements first.
The conditions you must meet
The waiver isn’t automatic. According to the public notice, you must:
- Apply formally. Submit a written waiver application, from the employer or an authorised representative, to the Regional Manager or the National Compliance Manager.
- Submit all outstanding P4 returns. Every missing return must be filed, not just the recent ones.
- Update your employee records. The employees you’ve declared must match your employee listing.
- Allow an account inspection. NSSA will inspect your account up to the current period.
- Settle the principal debt in full. The notice specifies that this includes penalties and surcharges for late payments, so confirm with NSSA exactly what your final settlement figure covers.
- Finish by 31 December 2026. All requirements must be met on or before this date.
What if you’ve already paid?
The notice addresses two situations:
- Employers who paid their late-submission penalties in full are not entitled to a refund or credit for those payments.
- Employers who made partial payments towards penalties will receive relief on the outstanding balance.
If you’ve paid something already, your records matter. Gather your payment confirmations before you apply.
Why waiting is risky
Ten weeks sounds comfortable until you list the work. Outstanding returns may need reconstructing from payroll records. Employee listings often need reconciling, especially where staff have left or joined mid-year. The account inspection and the debt settlement also take time.
Employers who start in December risk running out of time and losing the benefit of the waiver. Starting now, with the paperwork in order, is the safer path.
Where Mukanya Financial Services comes in
Many business owners know they’re behind but don’t know where to start. Others have the will but not the time, because payroll, clients and daily operations already fill the week.
Mukanya Financial Services supports employers through this process, from preparing the waiver application and compiling outstanding P4 returns to reconciling employee records and getting settlement ready. The aim is a clear, organised path to compliance, so you aren’t piecing it together alone.
A good first step is a short conversation to establish:
- Which months have outstanding P4 returns
- Whether your employee records match your declared staff
- Whether you’ve made any partial payments
- What documents you’ll need before approaching NSSA
Your next steps this week
- Pull your NSSA statements and identify penalties dated 1 January 2024 to 30 September 2026.
- List every month with a missing P4 return.
- Compare your payroll register against your NSSA employee listing.
- Gather proof of any penalty payments already made.
- Get professional support early so the application is ready well before the deadline.
NSSA has also published regional email contacts for waiver enquiries. The Harare office, for example, is hrep4penaltywaiver@nssa.org.zw, and the full list is on the public notice.
Get started with Mukanya Financial Services
📞 Call: +263 77 563 9133
📧 Email: info@mukanyafinancialservices.co.zw
🌐 Website: mukanyafinancialservices.co.zw
📍 Visit: 8484 Chinotimba T/Ship, Victoria Falls
📍 Visit: 5th Floor Zimdef Building, Fort St, Bulawayo.
📍 Visit: 1706 Don Bosco, Hwange
Mukanya Financial Services is an independent service provider and is not affiliated with NSSA. Waiver approval and terms are determined solely by NSSA. Refer to the official NSSA public notice or your nearest NSSA office for authoritative information.
