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.
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
NA Windhoek · Southern Africa (Common Monetary Area) — payroll live in Namibia today
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.
Capital
Windhoek
Currency
Namibian Dollar (NAD, N$) — pegged 1:1 to the South African Rand (ZAR), which is also legal tender (Common Monetary Area)
Official language
English
Statutory Authorities
NamRA — Namibia Revenue Agency · Social security: SSC — Social Security Commission
Income tax year
1 March – end of February
Payroll cycle
Monthly
MONTHLY STATUTORY DEADLINE
PAYE & SSC by the 20th of the following month · VET Levy monthly to the NTA · annual PAYE5 certificates + payroll reconciliation to NamRA
Minimum wage
N$18/hour general; N$15 domestic; N$14 agricultural; N$16 security. Effective 1 January 2026; all sectors to reach N$18/hour from 1 January 2027.
Ordinary working week
45 hours/week — 9 hours/day on a five-day week, 8 hours/day on a six-day week
Overtime / Sundays & public holidays
1.5× the normal rate · 2× on Sundays and public holidays
Notice period
1 day (first 4 weeks) · 1 week (under 1 year) · 1 month (1 year+)
Minimum working age / retirement age
14 years minimum working age/ SSC old-age pension accessible from age 60, Retirement age for severance purposes: 65 years.
Main labour law
Labour Act, 2007 (Act 11 of 2007)
02 · Statutory obligations & contributions
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.
| Scheme | Employer | Employee | Basis & notes |
|---|---|---|---|
| Social Security Commission (SSC) | 0.9% | 0.9% | 1.8% total, of basic salary on monthly earnings between N$500 and N$12,500 (max ≈ N$112.50 each side) |
| VET Levy | 1% | 0% | Of total annual payroll. Payable by employers with an annual payroll of N$1 million or more, to the Namibia Training Authority (NTA) |
| Employees' Compensation Fund (ECF) | Risk-based rate, by industry | 0% |
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
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.
04 · Employment contracts & other terms
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.
Contract types
Permanent · Fixed-term · Verbal or written (written particulars strongly advised)
Notice — first 4 weeks
1 day
Notice — over 4 weeks to under 1 year
1 week
Notice — 1 year or more
1 month (contracts may agree longer)
Severance pay
1 week’s remuneration per completed year of service for operational dismissals (retrenchment), excluding misconduct or resignation. Also payable on resignation at age 65, with at least 12 months’ continuous service.
End of Year Bonus
Not mandatory; customary (≈ 1 month's salary, paid in December) where provided by contract or collective agreement
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
20 working days per year (five-day week). Accrues with time worked.
Sick Leave
30 working days over a 36-month cycle (five-day week).
Maternity Leave
12 weeks (4 weeks before and 8 weeks after confinement), paid at 100% of basic wage through the SSC. Requires at least 6 months of SSC contributions. Extension available for certified medical complications.
Paternity leave
No statutory entitlement. Employers may grant it at their discretion or through a collective agreement.
Compassionate leave
5 working days per year. Available after 12 months of continuous employment.
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.
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.
Namibia payroll, answered
Does Popay handle PAYE and SSC declarations in Namibia?
Yes. Popay calculates PAYE in accordance with the applicable progressive NamRA tax scale and calculates Social Security (SSC) contributions at 0.9% for the employee and 0.9% for the employer, subject to the applicable maximum basic salary, currently N$12,500. The system also supports the generation of PAYE5 tax certificates and payroll reconciliation reports.
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. Our payroll system automatically calculates the 1% VET Levy for employers with an annual payroll of N$1 million or more, as well as risk-based Employees' Compensation Fund contributions based on the applicable industry classification, supporting accurate payroll compliance.
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.
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$12,500 in September 2026. 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.
