Namibia has gazetted the Amendment of Regulations under the Social Security Act, 1994, which increases the Maternity, Sickness and Death (MSD) contribution ceiling. The amendment raises the maximum MSD basic wage ceiling to N$12 500.00, effective 1 September 2026.
What is changing
- The maximum wage ceiling increases from N$ 11 000.00 to N$ 12 500.00 per month.
- The minimum wage ceiling remains unchanged at N$ 500.00 per month.
- The contribution rate remains unchanged at 0.9% of the employee's basic wage for both the employee and employer.
As a result, the maximum monthly contribution for both the Employee and Employer increases from N$ 99.00 to N$ 112.50. The minimum contribution remains N$ 4.50.
Effective date: 1 September 2026
The gazette further provides for the following future increases to the contribution ceiling:
|
Effective Period |
Minimum Basic Wage |
Maximum Basic Wage |
|---|---|---|
|
1 March 2027 to 29 February 2028 |
N$500 |
N$14 000 |
|
1 March 2028 to 28 February 2029 |
N$500 |
N$15 000 |
|
From 1 March 2029 |
N$500 |
N$16 000 |
Next Steps
You'll need to update the ceiling value in each Namibia company when you start you September 2026 payroll.
Follow these steps to update your limit:
We'll update the default limit value in our next Release 6.7a mid-September 2026.