Foreign nationals can apply for a short-term work visa (up to 3 months) or long-term work permits.

• General Work Permit: Valid for up to 2 years and renewable.
• Special Skills Work Permit: Valid for up to 5 years, for highly skilled professionals.
  Work permits require employer sponsorship and justification that a local candidate is not available.

Payroll includes wages, bonuses, taxable benefits, and allowances. Benefits-in-kind such as housing or transportation are also considered taxable.

• Social Security: Employers and employees each contribute 0.9% of salary, capped at N$ 81 per month.
• Payroll Frequency: Weekly, fortnightly, and monthly are all permitted.
• Tax System: Source-based, with PAYE rates starting at 18% and rising to 37%.

• Probation: No statutory limits set.
• Notice Periods:
  
  • 1 day (employed < 4 weeks)
  • 1 week (4 weeks–1 year)
  • 1 month (over 1 year)
• Minimum Wage: N$ 72.25/day or N$ 18/hour.Overtime:
  • 150% for standard overtime
  • 200% on Sundays or public holidays
  • Night shifts (8 PM – 7 AM) pay an additional 6%
• Severance: After 12 months, employees are entitled to 1 week's pay per year of service.

• Social Security: Covers maternity, sick leave, and death benefits.
• Workers’ Compensation: Rates vary by industry risk, up to 8%.
• Private Benefits: Employers may offer private health, retirement, and life insurance plans.
• Exemptions: Employees earning over N$ 81,300 annually may be excluded from some statutory cover.

• Tax Year: March 1 – February 28/29
• Residency Test: 183+ days/year, or 91 days/year average over 5 years
• Scope: Only income from Namibian sources is taxed
• Taxable Income includes salary, bonuses, allowances, and trust distributions.