Varsity attracts K1m penalties over statutory contributions
CHOMBA MUSIKA
Lusaka
LIVINGSTONE International University of Tourism Excellence and Business Management Limited (LIUTEBM) has been sued over alleged failure to pay statutory contributions, which attracted over K1 million penalties.
The penalties stem from the university’s failure to remit over K700,000 pension contributions for its employees. National Pension Scheme Authority (NAPSA) wants the court to compel the private higher learning institution to pay the cumulative pension contributions and penalties. LIUTEBM, through a representative, is appearing before the Lusaka Magistrates’ Court facing seven counts of failure to pay contributions to NAPSA within a specified period.
Allegations are that between January 11, 2021 and January 10, 2022, the university was a registered employer allocated with account number 1682021. But during this period, LIUTEBM failed to pay K98,406.42 pension contributions and associated cumulative penalties of K678,55.30 as at October 2025. The failure to pay this money is in respect of eligible employees.
It is alleged in count two that between January 11, 2020 and January 10, 2021, the university again failed to pay K161,659 contributions and K1,504,386.10 associated penalties. Allegations in count three are that LIUTEBM also failed to pay K98,406.42 pension contributions and K678,599.30 associated cumulative penalties.
In count four, it is alleged that between January 11, 2022 and January 10, 2023, the school failed to pay K95,924.92 and K437,665.49 associated accumulative penalties. Allegations in count five are that between January 11, 2023 and January 10, 2024, the university failed to pay K271,060 pension contributions and K458,152.10 associated accumulative penalties.
In count six, LIUTEBM allegedly did not pay K231,483.83 pension contributions between January 11, 2024 and January 10, 2025, and accumulated K363,284.20 penalties. Accusations in the last count are that the university never paid K147,426.06 pension contributions between January 11 and September 10, 2025 and accumulated K80,912.52 penalties.
