Namibia flag Popay Payroll · Namibia

PopayPayroll

Payroll in Namibia, built for NamRA & SSC compliance.

PAYE to NamRA, Social Security (SSC) contributions, the VET Levy, the Employees' Compensation Fund and annual PAYE5 certificates — configured to Namibian law, not bolted on.

One platform, always current. Every statutory deduction, salary calculation and regulatory update is automated and kept current — across Namibia and 40+ African countries, on one accountable system.

Talk to our African payroll team No commitment — a working conversation about your team in Namibia.
NA Namibia flag

NA Windhoek · Southern Africa (Common Monetary Area) — payroll live in Namibia today

Calculate your Namibia payroll

See real Namibia net pay in seconds — PAYE, SSC and statutory deductions computed with the same engine that runs payroll across Africa.

Our legislation team is updating the figures — the live simulator for this country will publish soon.

Understand HR in Namibia

Everything Namibia payroll asks of an employer — in one place.

The full local picture for Namibia: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.

01 · At a glance

Namibia payroll, by the numbers

The fixed parameters every Namibia payroll run starts from.

Tax Authority
NamRA (Namibia Revenue Agency) & SSC (Social Security Commission)
Income Tax Year
1 March → end of February
Monthly Statutory Deadline
PAYE & SSC by the 20th of the following month
Minimum Wage Baseline
National minimum wage of N$18/hour. Phased rates apply to: Domestic Workers (N$12/hr), Agricultural Workers (N$10/hr), and Security Sector Workers (N$13.50/hr), all scaling up to N$18/hr by 2027.
Standard Working Week
45 hours/week — 9 hours/day (5-day week) or 8 hours/day (6-day week).
Overtime / Holidays
1.5× the normal hourly rate for overtime · 2× on Sundays and public holidays.
Minimum / Retirement Age
14 years minimum working age / 60 years retirement age.

02 · Taxation, social contributions & retirement

Statutory contributions in Namibia

The employer calculates, withholds where applicable and remits SSC contributions, the VET Levy and Employees' Compensation Fund contributions — each with its own rate, base and ceiling.

Namibia — Taxation, social contributions & retirement
SchemeEmployerEmployeeBasis & notes
SSC — Social Security Commission0.9%0.9%Basic salary capped at N$ 13.000 / mo

03 · Income tax brackets (PAYE)

Income tax (PAYE) withheld for NamRA

Namibia taxes employment income on a progressive scale, withheld each month and paid to NamRA by the 20th of the following month.

Annual PAYE scale (NAD)

0 – 100,000
0% (tax-free)
100,001 – 150,000
18% on the amount over 100,000
150,001 – 350,000
N$9,000 + 25% on the amount over 150,000
350,001 – 550,000
N$59,000 + 28% on the amount over 350,000
550,001 – 850,000
N$115,000 + 30% on the amount over 550,000
850,001 – 1,550,000
N$205,000 + 32% on the amount over 850,000
Above 1,550,000
N$429,000 + 37% on the amount over 1,550,000
NamRA

How PAYE is applied

Scope
The same scale applies to residents and non-residents on employment income.
Tax-free threshold
N$100,000 per year, introduced with the 1 March 2024 reform.
Remittance
Withheld monthly and remitted to NamRA by the 20th of the following month.
Year-end
Employers issue annual PAYE5 tax certificates plus a payroll reconciliation to NamRA.
Withholding

04 · Employment contracts

Contracts under the Labour Act, 2007

How hiring works locally — contract types, notice periods by length of service and severance pay that your payroll must apply.

Employment contract rules

05 · Leave & employee rights

Leave entitlements set by the Labour Act

The statutory minimums your accruals have to track; contracts and collective agreements can add to them.

Annual Leave

Sick Leave

Maternity Leave

Compassionate Leave

Paternity Leave

06 · Unions & collective agreements

The federations and agreements that shape your payroll

Negotiated wage scales and union-dues deduction orders that you must calculate, withhold and remit — with two dominant national federations.

NUNW — National Union of Namibian Workers

The largest federation (~60,000–70,000 members), affiliated to SWAPO. It holds the bulk of national membership and its affiliates negotiate the majority of sector wage scales and union-dues stop orders — the figures your payroll must calculate and remit.

TUCNA — Trade Union Congress of Namibia

The second federation (~40,000–50,000 members), politically independent (formed 2002). It brings additional sector affiliates, relevant where your sector union is TUCNA-aligned.

NANLO — Namibia National Labour Organisation

A smaller third federation with a handful of sector affiliates. Unionisation overall is strongest in the public sector, mining, fishing and retail.

Framework & disputes

Governed by the Labour Act, 2007. Collective agreements set wages, allowances and dues for their sectors. Disputes go first to the Labour Commissioner for conciliation and arbitration, then to the Labour Court.

Native Namibia payroll — and one accountable partner.

Automated statutory compliance

PAYE, SSC, the VET Levy, Employees' Compensation Fund contributions and PAYE5 certificates — every calculation and deduction handled automatically. No spreadsheets, no missed deadlines.

We own the gross-to-net engine

Namibian rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.

Always current across Africa

Regulatory changes are monitored and your configuration updated — across Namibia and 40+ African countries, so every payslip stays compliant.

Take 30 minutes with our Namibia HR specialist.

Tell us about your team in Namibia and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.

Popay helped us simplify managing our workforce in Namibia — payroll, contracts and compliance in one place. Reliable, efficient, and always current with the Labour Act and NamRA rules.

HR Manager Namibia

Namibia payroll, answered

Does Popay handle PAYE and SSC declarations in Namibia?

Yes. We withhold PAYE on the progressive NamRA scale and remit it, alongside Social Security (SSC) contributions of 0.9% from each side (on earnings between N$500 and N$11,000), to NamRA and the SSC by the 20th of the following month — and we issue the annual PAYE5 tax certificates and payroll reconciliation.

Is your Namibian payroll native, or run through a third party?

Native. Popay owns the gross-to-net engine, and Namibian legislation — the PAYE bands, SSC ceilings, the VET Levy and Labour Act payslip requirements — is configured inside it. There's one accountable system and one contract, not a stack of third-party aggregators.

Do you handle the VET Levy and the Employees' Compensation Fund?

Yes. The 1% VET Levy is filed monthly with the Namibia Training Authority (NTA) for employers with an annual payroll of N$1 million or more, and risk-based Employees' Compensation Fund contributions are calculated by industry — both handled automatically.

Can Popay produce a compliant Namibian payslip?

Yes. Payslips carry every mandatory item required by the Labour Act, 2007 — position, salary, overtime, statutory deductions, allowances and net pay — and employment records are kept available for inspection through digital archiving.

How do you keep up with changes like the new minimum wage?

Namibia's framework keeps moving — a national minimum wage of N$18/hour took effect in January 2025 and the SSC earnings ceiling was raised to N$11,000 in March 2025. Popay applies these automatically, with sector Wage Orders and collective agreements tracked so every payslip stays compliant.

Review your HR needs in Namibia — in 30 minutes.

Questions about payroll, local compliance or digitising your processes? Take a no-commitment slot with our Namibia HR specialist. Plain, specific, useful.

Popay payroll across Africa

Explore payroll & HR in nearby markets — or see every country we cover.

Last reviewed · by Popay Pan-African Legislation Team