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$)	Tax Rate
0 - 100,000	0%
100,001 - 150,000	18%
150,001 - 350,000	9,000 + 25% for each N$ above 150,000
Above 1,550,001	429,000 + 37% for each N$ above 1,550,000

Employee Contributions

Deduction Type	Rate	Cap
Social Security	0.9% of earnings	N$81.00 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.