Levy Registration
With the exception of exempted organisations all employers operating within the borders of Namibia with estimated annual payroll of N$1,000,000 or above for each Financial Year from 1st April 2014 are required to register with the Namibian Training Authority and pay the levy.
The Government Notice-Vocational Educational and Training Act, 2008 (Act No1 of 2008): Imposition of a vocational education and training levy on employers and its associated regulations-requires all employers stated in (1) above to register with the NTA and submit the following information:-
(a) The name of the business of the employer,
(b) The type of entity (sole proprietor, private employer, public employer, subsidiary or holding employer, close cooperation or other entity of the business,
(c) The number of branches or subsidiaries of the employer,
(d) The business sector, subsector or nature of the business of the employer,
(e) (i) the registration number, if any, of the business and
(ii)the income tax number of the business and
(iii)the Social Security Number of the employer
(f) The name of the contact person at the business and the contact particulars of the contact person
(g) The physical and postal address of the business
(h) The contact particulars of the business, such as telephone, fax, e-mail, cell numbers
(i) The number of employees,
(j) The gender of the employees
(k) The full banking details of the business
(l) Estimated annual payroll amount for the current financial year
(m) A completed levy payment registration form which is available at the NTA
A separate completed levy registration form must be furnished in respect of each subsidiary of the employer.
Employers with a projected annual payroll of less than N$1 Million do not need to register as a levy paying employer.
Employers with a projected payroll of N$1,000,000 or more should register within the first month of business and pay the levy accordingly. Employers who fail to register on time may face interest and penalties that will be backdated to their commencement date.
The NTF will estimate an employer’s payroll and related levy at 1% of annual payroll in cases where the employer has failed to register. Penalties and interest may also be applied.
Employers have a responsibility to register on time and submit the correct information as required. Persistent non-compliance with the registration process may result in the imposition of interest and penalties on projected levy amounts.
Requests for changes must be made to the National Training Fund Department who will make the necessary changes e.g. amendments/additions/omissions etc. The Manager National Training Fund – Levy Collection will approve all amendments.
Employers in the five listed groupings are automatically exempt but may be required in some cases to submit evidence to the NTA.
No, only employers with an estimated annual payroll of N$1,000,000-00, or above, for each financial year, are required to register with the Namibia Training Authority.
Yes, employers are encouraged to register and pay. Reconciliation will be done at the end of the year and if it transpires that the payroll is still below the threshold, a refund will be made
If the employer does not register and it transpires that the payroll is in excess of N$ 1 million, then penalties and interest on outstanding amounts can be charged
Employers are required to register with the NTA by completing the registration form via the NTA Website at www.nta.com.na
Registration
Under the final framework, with the exception of exempt organizations, all employers with an estimated annual payroll of N$1,000,000-00, or above, for each financial year, are required to register with the Namibia Training Authority
Who are the exempt organisations?
Under the proposed framework, the following employers are exempt from payment of the levy, namely –
o The State;
o Regional Councils as defined in Sect. 1 of the Regional Councils Act of 1992;
o Charitable organisations;
o Public and not-for-gain educational institutions; and
o Faith-based organisations; whether or not supported wholly or partly by grants from government.
Following the announcement by the Minister of Education of the final levy framework in the Government Gazette on the 27th of January 2014, it is required that eligible employers register with the Namibia Training Authority within 30 days.
The commencement date for the imposition of the levy is the 1st of April 2014.
The NTA encourages employers to register online.
Click on the link below to access the registration portal on the VET Levy Collection, Disbursement and Reporting system.
http://lcdrs.nta.com.na/content/home.cshtml
Where online registration is not possible, download the Employer Levy Registration Form and send the completed form to levy@nta.com.na
Forms can also be collected and submitted at the NTA Head Office in Rand Street, Khomasdal, Windhoek.
The framework requires all employers eligible for payment of the VET Levy, (i.e. not exempt as seen under exemptions), operating within the borders of Namibia and with a payroll in excess of N$1 million to legally register with the Namibia Training Authority.
Employers should register within the first month of business and pay the levy accordingly. Employers who fail to register on time may face interest and penalties that will be backdated to their commencement date.
Employers have a responsibility to register on time and submit the correct information as required. Persistent non-compliance with the registration process may result in the imposition of interest and penalties.
The National Training Fund Department will process change requests e.g. amendments/additions/omissions etc.
The Manager National Training Fund – Levy Collection will approve all amendments.