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Last updated: August 9, 2026
Employment Cost Calculator for Namibia
Calculate your complete hiring costs for Namibia employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
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Employment Cost Breakdown
Select a country and enter a salary to see the employment cost breakdown
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| PAYE (Pay As You Earn) | Progressive rates (18% - 37%) | Employee's taxable income |
| Social Security | 0.9% (employer) | Employee's basic monthly salary (up to N$11,000) |
| VET Levy (Vocational Education and Training Levy) | 1% | Annual payroll (for employers with annual payroll N$1,000,000 or more) |
| Employees' Compensation Fund (ECF) | Varies by occupational risk | Employee's annual remuneration (up to N$81,300, increased from March) |
Filing & Compliance
- PAYE: Monthly returns and payments due within 20 days after month-end. Annual reconciliation due within 30 days from the tax year end (February 28/29).
- Social Security: Monthly contributions due within 30 days after the end of the month.
- VET Levy: Monthly returns and payments due on or before the 20th day of each month following the month remuneration is paid.
Income Tax Brackets
| Income Range (N$) | Tax Rate |
|---|---|
| 0 - 100,000 | 0% |
| 100,001 - 150,000 | 18% for each N$ above 100,000 |
| 150,001 - 350,000 | 9,000 + 25% for each N$ above 150,000 |
| 350,001 - 550,000 | 59,000 + 28% for each N$ above 350,000 |
| 550,001 - 850,000 | 115,000 + 30% for each N$ above 550,000 |
| 850,001 - 1,550,000 | 205,000 + 32% for each N$ above 850,000 |
| Above 1,550,000 | 429,000 + 37% for each N$ above 1,550,000 |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security | 0.9% of earnings | N$99.00 per month |
| Pension/Provident/Retirement Annuity/Educational Policy | Up to 100% of contribution | N$150,000 per annum (combined) |
Personal Allowances
- Contributions to approved pension, provident, retirement annuity, and educational policies are deductible up to N$150,000 per annum.
- Medical aid contributions and actual medical costs are generally not deductible by employees.
- Housing benefits under approved employer schemes may have a one-third exemption, subject to an annual cap of N$400,000.
Written by
Lucas Botzen
Lucas Botzen is the Founder of Rivermate, a global employment platform that helps companies hire, employ, and manage talent internationally. Since founding Rivermate in December 2020, he has focused on building practical solutions that simplify international payroll, benefits, taxes, contracts, and employment compliance for remote teams. Before Rivermate, Lucas co-founded and co-directed Boloo, an e-learning and software company that helped entrepreneurs start and grow e-commerce businesses. He scaled Boloo to more than €2 million in annual revenue before successfully exiting the business in 2020. Lucas holds a Bachelor’s degree in Business Innovation from Avans University of Applied Sciences. His background in entrepreneurship, technology, automation, and remote work continues to shape his approach to making global employment simpler and more human.
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