Namibia: Increase in Social Security Contribution Ceiling – 1st September 2026

Namibia has raised the maximum monthly basic wage on which Social Security Commission (SSC) contributions to the Maternity Leave, Sick Leave and Death Benefit Fund are calculated, from NAD 11,000 to NAD 12,500. The change was made by Government Notice No. 236 of 2026 (Government Gazette No. 8975 of 15 July 2026), which amends regulation 1 of the regulations published under Government Notice No. 198 of 1995, under section 47 of the Social Security Act, 1994 (Act No. 34 of 1994). The Gazette states an effective date of 1st March 2026; the SSC has informed employers that, due to the delayed gazetting, the new ceiling applies from 1st September 2026. The same notice also fixes the next ceilings: NAD 14,000 from 1st March 2027, NAD 15,000 from 1st March 2028 and NAD 16,000 from 1st March 2029.

The before and after comparison is set out below:

Payroll impact

Higher SSC employee deductions and employer contributions for every employee earning more than NAD 11,000 a month, from the September 2026 pay run (maximum NAD 112.50 each side). The ceiling rises again to NAD 14,000 from the March 2027 pay run. PAYE is not affected, as SSC contributions are not deductible.

Official sources: Government Gazette No. 8975, Government Notice No. 236 of 2026 (lac.org.na/laws/2026/8975.pdf)

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Namibia - Increase in Social Security Contribution Ceiling

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