numIf you employ anyone in Namibia, you pay Social Security every month. The rule is short: 0.9% from the employee, 0.9% from you, on a capped wage. The cap and the minimum changed on 1 March 2025, and payslips still get it wrong.
The rates at a glance
Contributions go to the Social Security Commission (SSC) under the Social Security Act 34 of 1994. The current limits come from Government Notice 8461 of 1 October 2024, effective 1 March 2025.
- Rate: 0.9% employee + 0.9% employer (1.8% in total) of the monthly basic wage.
- Maximum wage counted: N$11,000 a month (was N$9,000). Maximum contribution: N$99 each, N$198 together (was N$81 each).
- Minimum wage counted: N$500 a month (was N$300). Minimum contribution: N$4.50 each for any month with earnings (was N$2.70).
Pay periods that ended on or before 28 February 2025 still use the old N$9,000 / N$300 limits. That matters if you are correcting older payslips.
Worked examples
1. Basic wage N$6,000
0.9% × N$6,000 = N$54.00 from the employee and N$54.00 from you. You pay N$108.00 to the SSC.
2. Basic wage N$25,000
The wage counted stops at N$11,000. 0.9% × N$11,000 = N$99.00 each, N$198.00 in total. Earning more does not increase the contribution.
3. Basic wage N$400 (part-time)
0.9% × N$400 = N$3.60, which is below the minimum. Each side pays the minimum of N$4.50, N$9.00 in total.
4. No earnings this month
If an employee earned nothing in the month, there is no contribution. The minimum only applies to a month with earnings.
Mistakes we see most often
- Still using N$81 as the maximum. Payroll set up before March 2025 often still caps at N$9,000. Since 1 March 2025 the cap is N$99 per side.
- Applying the new cap to old months. When you rerun or correct a payslip from before March 2025, the old N$9,000 limit applies to that period.
- Taking both shares from the employee. The employer's 0.9% is a cost to the business. It is not deducted from pay.
- Forgetting the minimum for casual and part-time staff on small wages.
What Social Security pays for
Contributions fund the SSC's Maternity Leave, Sick Leave and Death Benefit fund, which pays benefits to registered employees who qualify. Registering staff and contributing every month protects their access to these benefits.
Let your payroll do the arithmetic
num3ri's payroll applies the right SSC limits for each pay period automatically, including the March 2025 change and the minimum. It works out PAYE on the same run and posts everything to your books. You can start free and run your first payroll in a few minutes.
Frequently asked questions
How much is Social Security in Namibia in 2026?
Employee and employer each contribute 0.9% of the employee's monthly basic wage. Since 1 March 2025 the wage used is capped at N$11,000, so the most each side pays is N$99 a month (N$198 together). The minimum is N$4.50 each for a month with earnings.
What changed on 1 March 2025?
Government Notice 8461 of 1 October 2024 raised the maximum monthly basic wage for contributions from N$9,000 to N$11,000 and the minimum from N$300 to N$500, effective 1 March 2025. The maximum contribution per side went from N$81 to N$99, and the minimum from N$2.70 to N$4.50.
Does the employer pay the employee's share?
No. The employer deducts the employee's 0.9% from their pay and adds its own matching 0.9%, then pays both over to the Social Security Commission.
Is Social Security calculated on the full salary?
It is calculated on the basic wage, up to the N$11,000 monthly ceiling. Someone earning N$25,000 a month contributes the same N$99 as someone earning N$11,000.