NamRA progressive tax (0%–37%), SSC flat N$81/month (employee + employer). Annual computation per NamRA bands.
SSC: N$81/month flat contribution is deductible from taxable income. Both employee and employer pay N$81/month.
Seven annual bands from 0% on first N$100,000 up to 37% above N$1,500,000. Rates increase progressively with income. SSC contribution (N$972/year) is deductible from taxable income.
Social Security Commission contribution: N$81/month flat (N$972/year) for both employee and employer. Employee contribution is deductible from taxable income for PAYE purposes.
Yes, the employee SSC contribution (N$81/month) is deductible from gross pay before calculating PAYE. This reduces your taxable income and PAYE liability.
PAYE must be filed and paid by the 20th of the month following payroll. SSC contributions are due by the same date. Late payments attract penalties and interest.
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