Country Payroll Guide Namibia

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Key Facts

Capital
Windhoek
Date format
dd/mm/yyyy
Currency
Namibian dollar (NAD)
VAT
the standard rate is 15%

Contributions

Employers

Social Security
Social Security - 0.9%
Injury / Disability / Death Fund
Injury / Disability / Death Fund - 1% to 8% (depending on the risk of each industry).
Total Employment Cost
Total Employment Cost - 8.9%

Employees

Social Security
Social Security - 0.9%
Total Employee Cost
Total Employee Cost - 0.9%

Minimum Wage

Minimum Wagę

The minimum wage in Namibia is 9.03 NAD per hour, 72.25 NAD per day, and 1,564.39 NAD per month.

Payroll

Payroll Cycle
Monthly, Bi-Monthly
13th Salary

There are no provisions in the law regarding 13th salaries.

Income Tax

Employee Income Tax (1)
Up to 50,000 NAD - 0%
Employee Income Tax (2)
50,000 - 100,000 NAD - 18%
Employee Income Tax (3)
100,000 - 300,000 NAD - 25%
Employee Income Tax (4)
300000 - 500000 NAD - 28%
Employee Income Tax (5)
500,000 - 800,000 NAD - 30%
Employee Income Tax (6)
800,000 - 1,500,000 NAD - 32%
Employee Income Tax (7)
Over 1,500,000 NAD - 37%

Working Hours

General Working Hours

45 hours per week.

Overtime

Overtime cannot exceed three hours a day and 10 hours a week. This should be paid at least 150% of the employee’s regular salary and 200% on Sundays and public holidays.

Leave

Paid Time Off

Employees receive up to 24 days of annual leave, depending on their length of service.

Public Holidays

13 days.

Sick Days

Once an employee has worked 36 months, they are entitled to at least 30 sick days a year.

Maternity Leave

12 weeks of fully paid maternity leave, with four weeks being taken prior to the due date.

Paternity Leave

There are no statutory laws for paternity leave.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

Compassionate Leave: An employee is entitled to five days in the event of a death or serious illness of an immediate family member.

Termination

Termination Process

For an employer to dismiss an employee, a fair reason must be given. The amount of notice required is dependent on the length of service. Payment in lieu is also an option, this should equal the amount of pay the employee would have received during the notice period.

Notice Period

Dependent on the length of service.

Severance Pay

Severance pay is equal to at least one week’s remuneration for each year of continuous service with the employer, once the employee has been employed with the same employer for at least 12 months.

Probation Period

Three months.

Visa

Employment Visa

There are two options available for non-residents who wish to work in Namibia:

  1. A work visa, allowing the holder to stay in Namibia for short-term work for a maximum of three months.
  2. A work permit, which allows the employee to stay and work in the country for up to three years.