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For payroll, the key confirmation is that employer social
First, the minimum contribution threshold to qualify for an old- age pension has been reduced from 3,240 to 1,320 working days, applied retroactively from January 2023. This affects how eligibility is assessed for workers with shorter or fragmented contribution histories. As such, this may require payroll teams to review historical records for affected employees. Second, basic retirement pensions are now fully exempt from income tax from January 2026, which affects net pension calculations for retirees on payroll .
contribution rates have not changed: the CNPS has stated explicitly that these reforms were funded from existing reserves and do not carry additional employer liability. Ghana Ghana’s SSNIT announced a 10% average pension indexation for 2026, with a flat GH¢91.56 addition on top of a 6% universal increase, leading to a higher rise for lower-income pensioners . For payroll, the immediate impact is limited, as contribution rates under the three- tier system remain unchanged.
Namibia Namibia’s formal pension sector is stable and well-regulated, with no significant changes to contribution rates or structures in 2026. The main development to monitor is the ongoing push to establish a National Pension Fund (NPF) for workers outside the formal sector. If implemented, the NPF would extend mandatory contribution obligations to categories of workers not currently covered, which would have direct payroll implications for employers with informal or contract- based workforces in Namibia.
For payroll teams processing public sector payrolls in Uganda, this means a new deduction line, new remittance obligations, and potentially new payslip reporting requirements.
Morocco Morocco has made two changes with direct payroll impact.
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GLOBAL PAYROLL MAGAZINE ISSUE 25
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