Every employer in Namibia must register with the Social Security Commission (SSC) and contribute to the Maternity leave, Sick leave and Death benefit (MSD) fund for each employee. This guide covers the current contribution rates, the registration process, monthly obligations, and the benefits employees receive in return.
Contribution rates (current)
Employee and employer each contribute 0.9% of the employee's basic monthly salary to the MSD fund — the employer deducts the employee's share from salary and pays both shares to the SSC.
| Parameter | Value |
|---|---|
| Employee contribution | 0.9% of basic monthly salary |
| Employer contribution | 0.9% (matched 1:1) |
| Minimum per side | N$2.70 per month |
| Maximum per side | N$99.00 per month |
| Wage ceiling | N$11,000 per month (effective March 2025) |
- The maximum increased in March 2025 when the wage ceiling rose from N$9,000 to N$11,000 — payroll systems still capping at N$81 are out of date
Registering as an employer
- Register the business with the SSC within a short period of employing your first worker
- Register each employee with the SSC and obtain their social security number
- Keep employee details (salary, identity, start date) current with the Commission
Monthly obligations
- Deduct the employee share (0.9%, clamped to the min/max) from each salary
- Pay both shares to the SSC monthly, with the contribution return (Form 10)
- Keep proof of payment — SSC good standing is commonly required for tenders and government contracts
What employees get: MSD benefits
The SSC also administers the Employees' Compensation Fund for workplace injuries, which is a separate registration and assessment for most employers.
- Maternity benefit: a portion of salary (up to the ceiling) paid during maternity leave
- Sick leave benefit: income support during extended sick leave once employer-paid sick leave is exhausted
- Death benefit: a lump sum to dependants of a deceased member
Frequently asked questions
What is the SSC contribution rate in Namibia?
0.9% of basic monthly salary from the employee, matched by 0.9% from the employer — each clamped between N$2.70 and N$99.00 per month (the N$99 maximum reflects the N$11,000 wage ceiling effective March 2025).
Is SSC registration compulsory?
Yes. All employers must register themselves and their employees with the Social Security Commission and pay contributions monthly.
What is the MSD fund?
The Maternity leave, Sick leave and Death benefit fund — the SSC fund that monthly contributions finance. It pays maternity, extended sick leave and death benefits to members.
What is Form 10?
The monthly SSC contribution return employers submit with payment, listing employees and contributions for the month.
This guide is general information, not tax or legal advice. Rates and rules change — confirm current figures with NamRA, the Social Security Commission or your practitioner before filing.
GamaERP calculates SSC for every employee automatically — correctly clamped to the current floor and ceiling — and generates your returns.
See HR & Payroll