Source-cited draft: payroll & social contributions for Namibia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
PAYE withholding
Employers must deduct PAYE on the progressive individual tax scale from employees' remuneration each pay periodIncome Tax Act — https://www.namra.org.na/tax-types/page/income-tax/
PAYE remittance deadline
By the 20th day of the month following the month of deduction ((approx — confirm))Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/tax-administration
Social Security (SSC) employee contribution rate
0.9% of basic wageSocial Security Act — https://taxsummaries.pwc.com/republic-of-namibia/individual/other-taxes
Social Security (SSC) employer contribution rate
0.9% of basic wageSocial Security Act — https://taxsummaries.pwc.com/republic-of-namibia/individual/other-taxes
Combined SSC contribution rate
1.8% total (0.9% employer + 0.9% employee)Social Security Act — https://workforceafrica.com/statutory-deductions-in-namibia-employer-guide/
SSC maximum monthly wage ceiling
N$11,000 per month (max contribution N$99 per party)Social Security Act — https://thebrief.com.na/2025/01/social-security-revises-maternity-sick-leave-death-benefits-wage-ceilings/
SSC minimum monthly wage floor
N$500 per month (min contribution N$4.50 per party)
Employers must withhold Pay-As-You-Earn (PAYE) income tax from employees' remuneration and contribute to the Social Security Commission (SSC). SSC contributions are split equally between employer and employee, subject to a monthly wage ceiling.
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Other Namibia computations in the OpenAccountants Tax Library.
SSC contribution remittance deadline
By the 30th day of the month following the contribution month ((approx — confirm))Social Security Act — https://workforceafrica.com/statutory-deductions-in-namibia-employer-guide/
Vocational Education and Training (VET) levy
1% of total annual payroll for employers with annual payroll of N$1,000,000 or more ((approx — confirm))Vocational Education and Training Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes
Employees' Compensation Fund (workmen's compensation)
Employer-only contribution at an industry-risk-based rate on payroll up to the prescribed ceiling ((approx — confirm))Employees' Compensation Act — https://www.crs.co.za/news-flash-25-february-2025-namibia-social-security-and-employees-compensation-fund/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.