28/11/2025
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 em-ployees 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 Employ-ment (ITF1)) after the end of the year.
My Taxes, My Duties: Building my Zimbabwe
Non-FDS Calculation Method published on 25/112025.
