There are social security taxes paid to the Commissioner of Social Security. The contribution rate for social security is 0.9% by the employer and 0.9% by the employee up to a maximum of NAD81 per month per employee.
|No of rooms*||1||2||3||4||5||6||7||8||8+|
|Location||Monthly taxable benefit (NAD)|
|Other municipal areas**||250||375||500||700||900||1100||1400||1700||2000|
* By room is meant living rooms, such as bedroom, lounge, dining-room, study, etc. and does not include kitchen, scullery, pantry, bathroom, toilet, corridor, lobby, laundry, shower cubicle or bar. Any outbuilding which includes a flat must be divided into rooms.
** Other municipal areas include: Gobabis, Grootfontein, Keetmanshoop, Luderitz, Mariental, Okahandja, Ondangwa, Oshakati, Otjiwarongo, Rehoboth and Tsumeb.
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