LegislationComplianceNamibia
Namibia Social Security Contribution Ceiling Increase: Maximum Basic Salary N$12,500 Effective 1 September 2026
Deel Local PayrollΒ·Β·1 min read
Government Notice No. 236 of 2026, published in Government Gazette No. 8975 on 15 July 2026, amends the Regulations under the Social Security Act, 1994 by revising the maximum basic salary ceiling for contributions to the Maternity Leave, Sick Leave and Death Benefit Fund (MSD). The revised ceiling takes effect from 1 September 2026.
Legislative Summary of Changes
Maximum Basic Salary Ceiling Increase
- The maximum monthly basic salary for Social Security contributions increases from N$11,000.00 to N$12,500.00 from 1 September 2026.
- The minimum monthly basic wage remains N$500.00.
Contribution Rates & Maximum Contributions
- The contribution rate remains at 0.9% for both employee and employer contributions.
- Maximum contributions increase from N$99.00 to N$112.50 per month for each (employee and employer) from 1 September 2026.
- Minimum contributions remain N$4.50 per month for each.
Scheduled Ceiling Increases Through 2029
The Government Notice establishes scheduled increases to the maximum basic salary ceiling on the following dates:
- 1 September 2026: maximum basic salary N$12,500.00 (maximum contribution N$112.50)
- 1 March 2027: maximum basic salary N$14,000.00 (maximum contribution N$126.00)
- 1 March 2028: maximum basic salary N$15,000.00 (maximum contribution N$135.00)
- 1 March 2029: maximum basic salary N$16,000.00 (maximum contribution N$144.00)
The contribution rate remains 0.9% throughout; the minimum basic wage remains N$500.00.
Important: Forward Planning for Ceiling Increases
Employers should note the scheduled ceiling increases through March 2029. These annual increases will affect the maximum monthly social security contributions required. Planning ahead will help ensure payroll systems are updated and contribution calculations remain compliant.
Official Resources & Release Notes
- Access Government Notice No. 236 of 2026 in Government Gazette No. 8975 here
- Access the Social Security Commission (SSC) circular confirming the 1 September 2026 effective date here
- Refer to release note CM-14492, titled Annual amendments / Social security contribution ceiling increase for more information
