In Zimbabwe, we often observe a paradox: organisations invest heavily in modern HR technology, yet employee trust in the performance review system (PRS) remains stubbornly low.

As Zimbabwe strengthens its employment tax and tax administration systems, a critical area requiring clarity is the taxation of termination payments. Whether arising from retirement, resignation, dismissal, or retrenchment, termination payments represent a key aspect of employment taxation.

Value Added Tax (VAT) is one of Zimbabwe’s most reliable and consistent sources of government revenue.