Free Payslip Generator (Namibia)

Section 11 of the Labour Act 11 of 2007 requires every payment of wages to be supported by a written statement of particulars in the prescribed form. For cash or cheque payment the statement must accompany the payment. For payment by direct deposit it must be given to the employee in a sealed envelope.

Pay is due no later than one hour after the end of ordinary hours on the normal pay day, which may be daily, weekly, fortnightly or monthly. An employee whose contract ends before pay day must be paid on the day it ends.

Deductions are limited. Apart from those required by a court order or law, deductions agreed in writing may be made only for listed items such as accommodation rent, goods sold by the employer or a loan, and together may not exceed one third of the remuneration (section 12). The employer must also keep a record of remuneration payable and paid to each employee for five years (section 130).

Under section 21 of the Social Security Act 34 of 1994, every registered employee is a member of the Maternity Leave, Sick Leave and Death Benefit Fund. They also belong to the National Medical Benefit Fund and the National Pension Fund unless they are in another approved medical or pension scheme.

The Act leaves the rates to regulations and allows different contributions for different categories of employers or employees. The employer deducts the employee's share from pay and pays it over with the employer's own share to the Social Security Commission within the prescribed period. A self-employed person who registers pays both shares.

Employees' tax is separate: it is paid to NamRA within 20 days (Income Tax Act, Schedule 2, paragraph 2(1)), and unpaid amounts carry interest of 20% a year under section 80(2) unless the Minister directs otherwise.