Staff Reporter
THE Social Security Commission (SSC) will increase the contribution ceiling for its Maternity Leave, Sick Leave and Death Benefit Fund (MSD) from 1 September 2026, raising the maximum monthly employee contribution from N$99 to N$112.50.
The increase, which affects all employers and employees covered by the Social Security Act (Act No. 34 of 1994), was initially scheduled to take effect on 1 March 2026 but was deferred following a delay in publishing the relevant amendments in the Government Gazette.
The SSC said the revised contributions would not be applied retrospectively.
The contribution ceiling will be increased progressively over four consecutive financial years, reaching N$16,000 by 1 March 2029.
For the 2025/26 financial year, the maximum basic salary subject to the contribution will increase to N$12,500 from 1 September 2026. The ceiling will then rise to N$14,000 from 1 March 2027, N$15,000 from 1 March 2028 and N$16,000 from 1 March 2029.
According to Government Gazette No. 8975, employees earning a basic wage of N$500 per month will continue to contribute N$4.50.
Those earning between N$501 and N$12,499 per month will contribute 0.9% of their basic wage.
Employees earning N$12,500 or more per month will contribute the maximum amount of N$112.50, up from the previous maximum contribution of N$99.
The SSC has urged employers to update their records to reflect the revised contribution ceiling.
Employers and employees requiring further information can contact their nearest SSC office.
Picture for illustrative purposes only. Photo: Social Security Commission
