Renthia Kaimbi
The Social Security Commission (SSC) has announced a deferment of the planned increase to the Maternity Leave, Sick Leave and Death Benefit Fund contribution ceiling, shifting the effective date from 1 March 2026 to 1 September 2026.
The adjustment, which was initially scheduled to take effect earlier this year, was delayed due to a holdup in the publication of the requisite amendments in the Government Gazette.
In a statement issued on Friday, the SSC clarified that the revised contributions will not be applied retrospectively, meaning employees and employers will only see changes from the new start date onward.
The increase will be phased in gradually over four consecutive financial years, running through to 2029, with the maximum basic salary subject to contributions rising progressively to N$16,000 by the 2028/2029 financial year.
Under the new structure, an employee earning a basic wage of N$500 will continue to contribute N$4.50, while those with salaries between N$501 and N$12 499 will pay 0.9% of their basic wage.
Employees earning N$12 500 and more will contribute N$112.50 per month, increasing from the previous cap of N$99.
The commission has urged all stakeholders, including employers and employees, to update their records accordingly and has directed those seeking further information to contact their nearest Social Security Commission office.
