Home Employer of record Employer of record in Namibia
Employer of record in Namibia
To employ people in Namibia without your own company, we engage a vetted local partner as the locally registered legal employer in Namibia, with SLONEC Advisory Group as your single contracting party in the UK. We cover contracts under the Labour Act 2007, PAYE to NamRA, Social Security Commission contributions, the VET levy and work visas and employment permits.
Services we coordinate in Namibia
Employer of record for mining, green hydrogen, oil and gas exploration and logistics projects in Windhoek, Walvis Bay and the south; payroll and compliance; market entry support.
Payroll in Namibia
- PAYE: withheld monthly and paid to the Namibia Revenue Agency (NamRA) by the 20th of the following month.
- Social Security Commission: 0.9% employer and 0.9% employee of basic wage. From 1 September 2026 the ceiling is N$12,500 a month, so the maximum is N$112.50 each.
- VET levy: 1% of payroll for employers with an annual payroll of N$1 million or more.
- Employment terms follow the Labour Act 2007, and larger employers report under the employment equity rules.
Foreign staff
Short-term work visas cover work of up to six months; longer employment needs an employment permit from the Ministry of Home Affairs, Immigration, Safety and Security (MHAISS). Employers are usually asked for evidence of a labour-market test and compliance with local registrations.
Who hires in Namibia
Namibia received about US$2.1 billion of foreign direct investment in 2024 (UNCTAD), much of it in offshore oil exploration, uranium and green hydrogen.
UK tax angle (general information, not advice)
The UK’s treaty with Namibia is the 1962 convention with South Africa as it applies to Namibia, amended in 1967 and in force from 27 September 1962. It is an old instrument, so the details need checking for each case. Tax treaties do not cover National Insurance, and the UK has no social security agreement with Namibia. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and Social Security Commission contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.
Pricing. Our employer of record service in Namibia is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.
Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.
Frequently asked questions
Can I hire in Namibia without a local company?
Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.
What are Social Security Commission contributions?
0.9% each from employer and employee, up to a ceiling of N$12,500 a month from 1 September 2026.
Who pays the VET levy?
Employers with an annual payroll of N$1 million or more, at 1%.
Can a foreign worker start on a short visa?
Short-term work visas cover up to six months; longer work needs an employment permit.
Is there a UK tax treaty with Namibia?
An old 1962 convention applies; ask us how it affects your case.
Do you also cover South Africa?
We publish guidance on South Africa but don’t offer employer of record there at present.
How much does it cost?
Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.