---
name: na-payroll-social
description: "Source-cited draft: payroll & social contributions for Namibia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/na-payroll-social"
  jurisdiction: "NA"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Namibia Payroll & Social Contributions

## Payroll withholding (PAYE) and social security

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.

- **PAYE withholding** — Employers must deduct PAYE on the progressive individual tax scale from employees' remuneration each pay period  _(Income 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 wage percent  _(Social Security Act — https://taxsummaries.pwc.com/republic-of-namibia/individual/other-taxes)_
- **Social Security (SSC) employer contribution rate** — 0.9% of basic wage percent  _(Social 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) percent  _(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) NAD  _(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) NAD  _(Social Security Act — https://thebrief.com.na/2025/01/social-security-revises-maternity-sick-leave-death-benefits-wage-ceilings/)_
- **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)) percent  _(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/)_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `na-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/na-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.