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Namibia – Employer of Record

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Country Introduction – Namibia

Capital – Windhoek
Currency – Namibian dollar (NAD)
GDP – 12.91 billion USD (2022)
People/Nationality – Namibian
Language – English
Major Religion – Christianity
Population – 2,646,042 as of (July 5, 2024)

Introduction to Namibia:

Namibia has a mixed economy with a combination of private sector and state-owned enterprises. The country is rich in natural resources, which form the backbone of its economy.

It is one of the world’s largest producers of uranium and also has significant diamond, gold, silver, and base metal resources. Mining is a critical part of the economy, contributing significantly to GDP and export earnings. The country has a productive fishing industry, benefiting from its rich marine resources. The fisheries sector is an important source of revenue and employment.

Namibia’s unique landscapes, wildlife, and cultural heritage attract tourists from around the world. Key attractions include Etosha National Park, the Namib Desert, and the Skeleton Coast. While smaller compared to the primary sectors, manufacturing and services are growing. The services sector, including banking, finance, and retail, is becoming increasingly important.

Job opportunities are concentrated in sectors like mining, agriculture, tourism, and services. However, the job market can be competitive, and unemployment rates are relatively high. Namibia’s government encourages foreign investment and offers various incentives, particularly in key sectors like renewable energy, mining, and infrastructure development.

Overall, living in Namibia provides a blend of modern amenities and a close connection to nature and cultural heritage, making it an attractive destination for those seeking a unique lifestyle experience.

Contract of Employment

A contract of employment in Namibia is a vital document that outlines the rights and obligations of both the employer and the employee. It should be comprehensive, clear, and in compliance with the Labor Act. Employers are encouraged to seek legal advice to ensure that their contracts meet all legal requirements and protect the interests of both parties.

– It is advisable, though not mandatory, to have a written contract. However, having a written contract helps avoid disputes and provides clear terms for both parties.

–  The contract must comply with the provisions of the Labor Act, ensuring fair treatment, non-discrimination, and adherence to minimum employment standards.

– Any changes to the contract must be agreed upon by both parties and documented in writing.

Probation Period

1 day if an employee has been employed for 4 weeks or less.

1 week if the employee has been hired for more than 4 weeks but not more than 1 year.

1 month if the employee has been employed for more than 1 year.

Termination

In Namibia, both employers and workers have the right to cancel an employment contract.

Regardless of whether notice is given, an employer is banned from dismissing an employee.

without a good and reasonable cause throughout the termination process and must follow a fair method established by law. Whether the employee or the employer terminates, the notice period varies according to the length of time worked.

Working Hours

When workers work five or fewer days per week, the regular work period is 45 hours per week.

Overtime

Overtime is limited to three hours per day or ten hours per week and is paid at least one and a half times (150%) of the employee’s hourly salary or twice (200%) on Sunday or a public

holiday. For labor completed between 8 p.m. and 7 a.m., an extra 6% is added to the employee’s hourly wage, excluding overtime.

13th Month Pay

There is no statutory law for 13th-month pay in Namibia.

Annual Leave

A full-time employee’s yearly paid leave entitlement is up to 24 consecutive days.

Sick leave

Employees are entitled to at least 30 days of sick leave every 36 months (sick leave cycle) if they work five days a week, or 36 days if they work six days a week. Employees earn one day of sick leave for every 26 days worked during their first year of employment.

Maternity and Paternity Leave

After six months of work, female employees are entitled to 12 weeks of maternity leave. In general, four weeks of leave are taken before the due date and eight weeks after the birth. If there is a sickness or pregnancy problem, maternity leave might be extended by one month.

The employee must submit the company with a medical certificate stating the projected date of confinement prior to the leave, as well as the actual date of return. Except for the basic salary, which is provided by social security, the employer is obligated to pay the employees’ payment.

There are no legal requirements for paternity leave.

VAT / GST

The standard VAT rate is 15% and applies to all supplies of goods and services not qualifying for the zero rate or an exemption.

Income Tax

Contribution rates vary according to intrinsic occupational risk, ranging from less than 1% in most low-risk commercial/administrative positions to 8% in high-risk industries. Employees earning more than NAD 81,300 per year are often excluded from coverage.

Employer / Employee Contributions

Social Security Contributions: Shared between employer and employee;

It is supported by employer and employee payments of 0.9 percent of the base income, with a monthly maximum contribution of NAD 81.

Employee Compensation Fund: Employer-funded based on industry risk.

Contribution rates vary according to intrinsic occupational risk, ranging from less than 1% in most low-risk commercial/administrative positions to 8% in high-risk industries. Employees earning more than NAD 81,300 per year are often excluded from coverage.

Private Schemes: Optional contributions to pensions and medical aid

Public Holidays

Here is a list of the main public holidays observed in Namibia:

January 1 – New Year’s Day
March 21 – Independence Day
Good Friday – Date varies (Friday before Easter Sunday)
Easter Monday – Date varies (Monday following Easter Sunday)
May 1- Workers’ Day
May 4 – Cassinga Day
Ascension Day – Date varies (40 days after Easter Sunday)
May 25 – Africa Day
August 26 – Heroes’ Day
December 10 – Human Rights Day
December 25 – Christmas Day
December 26 – Family Day

Severance Pay

An employer is liable for paying any work completed prior to the termination notice, annual leave entitlements, paid time off for Sunday work or public holidays (if applicable), severance pay (if applicable), and transportation allowance upon termination (if applicable).

After 12 months of unbroken service, severance compensation is equal to at least one week’s wages for each year of continuous service with the company.

Work and Residence Permits (Expatriates)

A work visa that permits the bearer to stay in Namibia for up to three months for relatively short-term engagements. A work permit that permits the employee to stay and work in the nation for a period of one to three years. Changes in labour and immigration law may occur in response to government regulations.

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