Related documents
- Is amended by Abolition of Payment by Cheque Act, 2022
- Is amended by Labour Act, 2007
- Is amended by Public Enterprises Governance Act, 2006
- Is commenced by Commencement of the Social Security Act, 1994

Social Security Act, 1994
Act 34 of 1994
- Published in Government Gazette 992 on 6 December 1994
- Assented to on 30 November 1994
- Commenced on 15 January 1995 by Commencement of the Social Security Act, 1994
- [This is the version of this document from 15 March 2023 and includes any amendments published up to 17 January 2025.]
- [Amended by Public Enterprises Governance Act, 2006 (Act 2 of 2006) on 1 November 2006]
- [Amended by Labour Act, 2007 (Act 11 of 2007) on 1 November 2008]
- [Amended by Abolition of Payment by Cheque Act, 2022 (Act 16 of 2022) on 15 March 2023]
Part I – Introductory provisions
1. Definitions
In this Act, unless the context otherwise indicates -“actuary” means any Fellow of an institute, faculty or society of actuaries approved by the Minister;“authorized person” means any person authorized under section 38 to exercise or perform the powers, duties and functions contemplated in that section;“benefit” means any benefit, grant, aid or advantage of any kind derived from any fund in terms of the provisions of this Act;“Commission” means the Social Security Commission established by section 3;“committee” means any committee of the Commission established under section 11(1);“contribution” means an amount paid or payable by an employer or employee to any fund concerned in terms of this Act;“death benefits” means death benefits payable in terms of section 31;“dependant”, in relation to a member of any fund, means -(a)a person in respect of whom the member is legally liable for maintenance, including the spouse, natural children or adopted children of the member;(b)a person in respect of whom the member is not legally liable for maintenance, if such person was, in the opinion of the Commission, upon the death of the member in fact dependent on the member for maintenance; or(c)a person in respect of whom the member would have become legally liable for maintenance, had the member not died;“Development Fund” means the Development Fund established by section 37;“employee” means any person younger than 65 years, other than an independent contractor, who -(a)is employed by or working for any employer and who is receiving or entiled to receive any remuneration in respect thereof; or[The word “entitled” is misspelt in the Government Gazette, as reproduced above.](b)in any manner assists in the carrying on or the conducting of the business of an employer,and includes, in the case of an employer who carries on or conducts business mainly within Namibia, any such natural person so employed by, or working for, such employer outside Namibia or assisting such employer in the carrying on or conducting of such business outside Namibia, if such person is a Namibian citizen or lawfully admitted to Namibia for permanent residence therein, and “employed” and “employment” shall have corresponding meanings;[definition of “employee” amended by Act 11 of 2007]“Employees’ Compensation Act” means the Employees’ Compensation Act, 1941 (Act 30 of 1941);“employer” means any person, including the State -(a)who employs, or provides work for, any person and who remunerates or expressly or tacitly undertakes to remunerate that person;(b)who permits any person to assist him or her in any manner in the carrying on, or conducting of, his or her business,and “employ” and “employment” shall have corresponding meanings;“employers’ organization” means an employers’ organization registered under section 54 of the Labour Act;“executive officer” means the executive officer of the Commission appointed under section 12, or any other employee of the Commission designated to act as executive officer under that section;“financial institution” means -(a)any banking institution registered under section 4 of the Banks Act, 1965 (Act 23 of 1965);[The Banks Act 23 of 1965 has been replaced by the Banking Institutions Act 2 of 1998.](b)any building society registered under section 4 of the Building Societies Act, 1986 (Act 2 of 1986);(c)any insurer registered under section 4 of the Insurance Act, 1943 (Act 27 of 1943);[The Insurance Act 27 of 1943 has been replaced by the Short-term Insurance Act 4 of 1998 and the Long-term Insurance Act 5 of 1998.]“fund” means the Development Fund, Maternity Leave, Sick Leave and Death Benefit Fund, National Medical Benefit Fund or National Pension Fund, as the case may be;“Labour Act” means the Labour Act, 1992 (Act 6 of 1992);[The Labour Act 6 of 1992 has been replaced by the Labour Act 11 of 2007. Section 16 of Act 11 of 2007 provides that “any reference to a provision of the previous Act must be read as if it were a reference to the corresponding provision of this Act, in so far as possible”.]“maternity leave benefits” means maternity leave benefits payable in terms of section 29;“Maternity Leave, Sick Leave and Death Benefit Fund” means the Maternity Leave, Sick Leave and Death Benefit Fund established by section 28;“member” in relation to any fund concerned, means an employee who is a member of such fund by virtue of section 21(1);“Minister” means the Minister of Labour and Human Resources Development;“National Medical Benefit Fund” means the National Medical Benefit Fund established by section 32;“National Pension Fund” means the National Pension Fund established by section 34;“Permanent Secretary” means the Permanent Secretary: Labour and Human Resources Development;“prescribe” or “prescribed” means prescribe or prescribed by regulation;“regulation” means any regulation made under this Act;“retirement age” means the age prescribed as such;“sick leave benefits” means sick leave benefits payable in terms of section 30;“State” includes -(a)any body established by or under any law and -(i)controlling or being entitled to control by virtue of any such law funds accruing or being entitled to accrue to it as a whole or in part from moneys -(aa)appropriated for the purposes of those funds or of a loan to the credit of those funds or, in the case of a body with a share capital in which the State or Government of Namibia may, under the law in question take up shares, the taking up of such shares;(bb)loaned by virtue of a guarantee or approval granted in terms of any law by the President or any Minister;(ii)which may levy fees for services rendered at a rate, tariff or scale approved or determined in terms of any law by the President or any Minister;(b)any regional council established under section 2 of the Regional Councils Act, 1992 (Act 22 of 1992);(c)the council of any area declared or deemed to be declared to be a municipality, town or village under section 3 of the Local Authorities Act, 1992 (Act 23 of 1992);“this Act” includes the regulations;“trade union” means a trade union registered under section 54 of the Labour Act.2. Application of Act
This Act shall apply in relation to every employer, including the State, and every employee.Part II – Social Security Commission
3. Establishment of Social Security Commission
4. Constitution of Commission
5. Terms of office and conditions of service of members of Commission
6. Vacation of office by members of Commission
7. Filling of vacancies
Any casual vacancy on the Commission caused by the vacation of office by or death of any member of the Commission shall, with due regard to the provisions of section 4, be filled for the unexpired portion of the period of office of such former member.8. Meetings and decisions of Commission
9. Powers, duties and functions of Commission
10. Agreements
11. Committees of Commission
12. Executive officer and other employees
13. Duty of member to disclose interest
14. Limitation of liability
Neither the Commission, nor any person engaged in carrying out any provision of this Act, shall be liable in respect of anything done or omitted in good faith and not attributable to intent or negligence in the exercise of a power or the performance of a duty or function under or by virtue of this Act or in respect of anything that may result therefrom.15. Preservation of secrecy
Part III – Administration of funds
16. Administration of funds
17. Valuation of funds
The assets of every fund shall be valued and its liabilities be determined -18. Accounting responsibility
19. Auditing, furnishing of information and reports
Part IV – Registration and membership of funds
20. Registration
21. Membership of funds and payment of contributions
22. Keeping of records and furnishing of returns by employer
23. Offences relating to contributions, records and returns
24. Interest levied on late payment of contributions
If an employer fails to pay the contributions referred to in, and within the period prescribed under, section 21, interest shall be payable on such arrear contributions at such rate, calculated from such date and at such intervals as may be prescribed.25. Failure to pay, and recovery of, contributions
26. Discharge from liability
27. Principals and contractors
Part V – Maternity Leave, Sick Leave and Death Benefit Fund
28. Establishment of Maternity Leave, Sick Leave and Death Benefit Fund
29. Conditions relating to maternity leave benefits
30. Conditions relating to sick leave benefits
31. Conditions relating to death benefits
Part VI – National Medical Benefit Fund
32. Establishment of National Medical Benefit Fund
33. Medical benefits payable
The medical benefits payable in respect of medical expenses incurred by any member, shall be as prescribed.Part VII – National Pension Fund
34. Establishment of National Pension Fund
35. Pension benefits payable
The pension benefits payable in respect of the retirement, permanent disability or death of members, shall be as prescribed.36. Transfer of membership and contributions
Part VIII – Development Fund
37. Establishment of Development Fund
Part IX – General and supplementary provisions
38. Authorized persons and investigations
39. Inquiries by Commission
40. Restrictions in respect of benefits payable in terms of Act
41. Certain documents exempt from stamp duty
No stamp duty shall be payable in respect of any prescribed document or any power of attorney furnished by any person applying for or receiving a benefit in terms of this Act.42. Exemption from income tax
No tax on income shall be payable by the Commission or in respect of any fund established by this Act or scheme referred to in section 37(4).43. Review of benefits by Commission
44. Representation
45. Appeals against decisions of Commission
46. Notices
For the purposes of the giving or receiving of returns, notices or other documents under this Act, the word “employer” shall include the manager, secretary, accountant, treasurer or duly authorised agent of the employer concerned or any other responsible person designated by him or her.47. Regulations
48. Delegation
49. Penalties
Any person found guilty of an offence under this Act shall, unless otherwise provided, on conviction be liable to a fine not exceeding N$4 000 or to imprisonment for a period not exceeding 12 months, or to both such fine and such imprisonment.50. Short title and commencement
History of this document
15 March 2023 this version
Amended by
Abolition of Payment by Cheque Act, 2022
01 November 2008
Amended by
Labour Act, 2007
Read this version
01 November 2006
15 January 1995
Commenced by
Commencement of the Social Security Act, 1994
06 December 1994
30 November 1994
Assented to
Cited documents 14
Act 14
1. | Criminal Procedure Act, 1977 | 1953 citations |
2. | Local Authorities Act, 1992 | 1345 citations |
3. | Magistrates' Courts Act, 1944 | 989 citations |
4. | Insolvency Act, 1936 | 733 citations |
5. | Regional Councils Act, 1992 | 398 citations |
6. | Income Tax Act, 1981 | 245 citations |
7. | Building Societies Act, 1986 | 104 citations |
8. | Employees’ Compensation Act, 1941 | 101 citations |
9. | Pension Funds Act, 1956 | 81 citations |
10. | Posts and Telecommunications Companies Establishment Act, 1992 | 64 citations |
Documents citing this one 88
Gazette 64
Judgment 9
Government Notice 5
Act 4
1. | Labour Act, 2007 | 627 citations |
2. | Public Enterprises Governance Act, 2006 | 93 citations |
3. | Lotteries Act, 2017 | 6 citations |
4. | Abolition of Payment by Cheque Act, 2022 | 2 citations |
Proclamation 4
Law Reform Report 2
1. | Discussion Paper on Issues relating to the Insolvency Act, 1936 | |
2. | Report on Marital Property |
Subsidiary legislation
Title
|
Date
|
|
---|---|---|
General Regulations, 1995: Amendment | Government Notice 285 of 2024 | 1 October 2024 |
Social Security Development Fund Regulations, 2010 | Government Notice 215 of 2010 | 15 November 2017 |
General Regulations, 1995 | Government Notice 198 of 1995 | 15 November 2017 |