Global EOR Services in Namibia

Employment Laws and Policies in Namibia

Employment Contracts in Namibia

Employment law in Namibia is governed by Labour Act (Act No. 11 of 2007) as amended, and implementing regulations.

Contract Requirements

Employment contracts must be in written form (Labour Act Section 8 – mandatory for all employment relationships).

Written contracts must include:

• Full names, addresses, identity documents of employer and employee
• Place of work (specific location, address)
• Job title, job description, occupational category
• Type of contract (permanent, fixed-term, part-time, casual)
• Start date (and end date if fixed-term)
• Working hours, work schedule
• Remuneration (salary amount in NAD, components – basic salary, allowances, payment frequency)
• Leave entitlements (annual leave, sick leave)
• Notice periods for termination
• Disciplinary procedures
• Other conditions agreed by parties

Language:

• Contracts typically in English (official language since 1990)
• Afrikaans still common in some sectors (legacy of South African administration, business lingua franca)
• Bilingual contracts (English-Afrikaans) common for clarity
• English version legally binding if dispute (official language)

Registration:

• Contracts do not require registration with Ministry of Labour (though employer must register employees with Social Security Commission before start)
• Employer keeps contracts on file (Labour Inspectors can request during inspections)

Copies:

• Two copies: employer and employee

Types of Contracts

1. Permanent/Indefinite Contract

• Open-ended employment relationship
• No predetermined end date
• Presumption of permanence: Labour Act presumes employment is permanent unless explicitly fixed-term with valid justification
• Standard for most employees
• Full protections and benefits

2. Fixed-Term Contract

• Defined end date or completion of specific work/project
• Can ONLY be used for (Labour Act Section 9):
  • Replacing temporarily absent employee (maternity, sick leave, unpaid leave)
  • Seasonal work (agriculture harvests, tourism high seasons)
  • Specific project with defined completion (mining project, construction)
  • Temporary increase in workload (campaigns, events)
  • Other exceptional temporary circumstances
• Maximum duration: 2 years (though can be renewed once for additional 2 years, total max 4 years – after which deemed permanent if renewed again)
• At expiry: Employment ends automatically (unless renewed), employer should provide written notice of non-renewal at least 4 weeks before expiry
• If used improperly: Contract may be deemed permanent (courts scrutinize justification)

3. Part-Time Contract

• Less than standard full-time hours (typically <45 hours/week)
• Pro-rata entitlements
• Cannot be treated less favorably than comparable full-time employees

4. Casual Work

• Day-to-day employment (no ongoing obligation to provide/accept work)
• Often agriculture, construction, short-term tasks
• Limited protections (though Labour Act extends some rights – minimum wage, safety)

Probation Period (Trial Period)

• Maximum duration (Labour Act Section 10):
  • General rule: 6 months maximum probation (can be shorter by agreement, e.g., 1-3 months)
  • Extension: Can be extended to 12 months by written agreement if justified (highly skilled/managerial positions requiring longer assessment)
• Must be clearly stated in written employment contract
• During probation:
  • Full salary applies
  • Notice period: 1 week for either party (shorter than confirmed employees)
  • Employer can terminate if employee unsuitable (no severance, but must give 1 week notice or pay in lieu, must be fair – cannot discriminate)
  • Employee can resign easily (1 week notice)
• After probation:
  • Automatic transition to confirmed permanent employment
  • Standard notice periods and protections apply

An EOR ensures employment contracts comply with Namibian Labour Act, are in English (or bilingual English-Afrikaans), clearly specify contract type with valid justification for any fixed-term, include all mandatory elements, specify probation appropriately (max 6 months, or 12 months if agreed for specialized positions), and are drafted to avoid unfair labor practice claims.

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Working Hours in Namibia

Working time in Namibia is regulated by Labour Act.

Standard Working Hours

Statutory maximum (Labour Act Section 14):

• 45 hours per week (standard for most sectors)
• 9 hours per day (for 5-day work week Monday-Friday)

Common practice:

• 5-day work week dominant (Monday-Friday, offices, mining, tourism, services)
• Typical office hours: 8:00 AM – 5:00 PM (with 1-hour lunch break, often unpaid) or 7:30 AM – 4:30 PM

Sector variations:

• Mining: Shift work common (24/7 operations – diamond offshore vessels, uranium mines, 12-hour shifts rotations)
• Tourism/hospitality: Variable hours, weekend work common (lodges, hotels, restaurants)
• Retail: Saturday hours (half-day or full), some Sunday trading

Rest Periods and Breaks

Daily rest:

• Minimum 12 consecutive hours rest between end of work and start of next working day (Labour Act Section 15)

Weekly rest:

• Minimum 36 consecutive hours per week (Labour Act Section 16)
• Typically Saturday afternoon + Sunday (or full weekend if 5-day week)

Meal/rest breaks:

• Minimum 1 hour break if working more than 5 hours continuously (Labour Act Section 17)
• Typically 1 hour lunch break (12:00-1:00 PM or 1:00-2:00 PM, unpaid)

Overtime (Overtime Work)

Overtime = hours beyond 45 hours/week or 9 hours/day.

Labour Act provisions (Section 18-19):

Overtime rates:

• First 10 hours/week overtime: Time and a half (1.5×) regular hourly rate
• Beyond 10 hours/week overtime: Double time (2×) regular hourly rate
• Sundays and public holidays: Double time (2×) regardless of weekly hours worked

Calculation:

• Hourly rate = Monthly salary ÷ average monthly working hours (~195 hours for 45-hour week)

Employee consent:

• Overtime generally requires employee consent (Labour Act Section 18 – employer cannot compel except emergencies/force majeure)

Limits:

• Maximum 10 hours overtime per week (though can exceed in exceptional circumstances with employee consent and Labour Commissioner approval)

Prohibition:

• Overtime prohibited for pregnant women (without written consent), children/minors (under 18)

Compensatory time off:

• Alternative to overtime pay: Employer and employee can agree to time off in lieu (at same rate – 1.5× or 2× time off) instead of cash payment

Public Holiday Work

If employee required to work on official public holiday:

• Double time (2×) or
• Regular pay + compensatory day off

Flexible Work Arrangements

Namibia increasingly adopts flexible work (mainly Windhoek corporate/professional sectors):

• Remote work: Not explicitly regulated in Labour Act, implemented via company policies/employment contracts
  • Growing post-COVID in Windhoek offices (IT, finance, professional services)
  • Challenges: Reliable internet/electricity essential (Windhoek infrastructure good, elsewhere variable)
• Compressed weeks: Some companies (4-day weeks, 9-day fortnights)
• Shift work: Common in mining (12-hour shifts, rotation schedules), tourism (seasonal patterns)

Note: Namibia’s infrastructure (Windhoek/Walvis Bay/Swakopmund good electricity/internet, rural areas less reliable) supports remote work in urban centers.

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Employee Leave in Namibia

Namibian Labour Act provides statutory leave entitlements.

Annual Leave (Paid Annual Vacation)

Statutory minimum (Labour Act Section 22):

Basic entitlement:

• 24 consecutive days per year (for employees working 5-day week or more)
• 30 consecutive days per year (for employees working 6-day week)

Accrual:

• Accrues at 2 days per month worked (for 5-day week) or 2.5 days per month (for 6-day week)
• After completing 1 month employment (immediate accrual, proportional)

“Consecutive days” interpretation:

• 24/30 consecutive days includes weekends (if employee normally works Monday-Friday 5-day week, 24 consecutive days = ~18 working days + 6 weekend days)
• Effectively ~18 working days annual leave for 5-day week employees

Scheduling:

• Employer determines timing (annual leave schedule, considering employee preferences and operational needs)
• At least 14 consecutive days must be granted as uninterrupted period annually (cannot split all into short periods)

Carry-over:

• Can carry over unused leave to next year (by agreement)
• Should be taken within 6 months of next leave cycle (Labour Act Section 22(5) – cannot defer indefinitely)

Cash payment:

• Cannot be paid in lieu during employment (must take leave – Labour Act Section 23 prohibits compensation instead of vacation except upon termination)
• Exception: Upon termination, accrued unused leave paid out at normal daily wage rate

Payment:

• Paid at normal daily wage rate (including allowances regularly paid)
• Must be paid before leave commences (Labour Act Section 23)

Leave loading/bonus:

• Not statutory (unlike South Africa’s leave pay loading), though some employers provide leave bonuses (discretionary)

Note: Namibia’s 24 consecutive days (including weekends = ~18 working days for 5-day week) relatively standard by international norms, though phrasing as “consecutive days including weekends” creates lower effective working days vs. countries specifying “working days” directly.

Public Holidays (Public Holidays)

Namibia observes 13 official public holidays:

Fixed holidays:

• New Year’s Day (1 January)
• Independence Day (21 March – independence from South Africa 1990)
• Good Friday (variable – Friday before Easter Sunday)
• Easter Monday (variable – Monday after Easter Sunday)
• Workers’ Day / International Labour Day (1 May)
• Cassinga Day (4 May – SWAPO refugee camp bombing 1978 by South Africa)
• Africa Day (25 May)
• Ascension Day (variable – 40 days after Easter)
• Heroes’ Day (26 August – start of armed struggle 1966)
• Human Rights Day / Day of the Namibian Women and International Human Rights Day (10 December)
• Christmas Day (25 December)
• Family Day (26 December – day after Christmas)

Flexible holidays:

• President’s discretion to declare additional (e.g., special commemorations)

Total: 13 official public holidays – relatively generous by African standards

Note: Namibia’s public holidays emphasize liberation struggle (Cassinga Day, Heroes’ Day reflecting SWAPO/independence history) and Christian heritage (5 Christian holidays – Good Friday, Easter Monday, Ascension, Christmas, Family Day reflecting missionary legacy), plus secular Workers’ Day, Africa Day, Human Rights Day.

Entitlements:

• Official public holidays are paid days off (in addition to annual leave)
• If public holiday falls on Sunday, following Monday is holiday (compensatory rest)
• If required to work: Double time (2×) or regular pay + compensatory day off

Sick Leave (Medical Leave / Sickness Benefit)

Statutory sick leave (Labour Act Section 27-28):

Entitlement:

• 36 working days sick leave per 36-month cycle (3 years)
  • Effectively 12 days per year on average (though can use all 36 in first year if genuinely sick, then none for next 2 years)
  • Or, employer can grant pro-rata 1 day sick leave per month worked (12 days annually)

Payment:

• Employer pays 100% of normal wage for sick leave days (Labour Act Section 27 – no waiting period, no percentage reduction, full pay from day 1)

Medical certificates:

• Required if absence >2 consecutive days (Labour Act Section 28)
• Must be from registered medical practitioner (doctor, dentist, registered nurse if doctor unavailable)
• Submitted to employer

Employer obligations:

• Pay sick leave at full wage (100%)
• Cannot dismiss employee during sick leave (within reasonable limits – if prolonged incapacity >36 days in 3 years + medical certification of unfitness, employer may follow incapacity procedures)

Abuse prevention:

• Employer can require medical examination by own doctor (at employer’s expense) if suspects abuse

Note: Namibia’s sick leave 36 days per 3-year cycle, paid 100% by employer from day 1 – relatively generous, creates moderate employer cost risk (especially small businesses), but incentivizes healthy workforce.

Maternity Leave (Maternity Leave)

Statutory maternity leave (Labour Act Section 26, Social Security Act):

Duration:

• 12 weeks (84 days) maternity leave
  • At least 4 weeks must be taken after birth (postnatal – mandatory)
  • Remainder can be divided prenatal/postnatal at employee’s choice (e.g., 4 weeks before + 8 weeks after, or 2 weeks before + 10 weeks after, etc.)

Eligibility:

• Female employees entitled after 6 months continuous service (or 12 months non-continuous service in preceding 24 months)

Maternity benefit:

• Paid by Social Security Commission (SSC) if employee registered and contributions current
• 80% of insured earnings (average salary last 6 months, subject to ceiling – currently ~NAD 30,000-40,000/month ceiling, verify current)
• If not eligible for SSC benefit (e.g., less than 6 months service): Employer not obligated to pay (though some do voluntarily), or employee takes unpaid leave

Job protection:

• Employer cannot dismiss pregnant employee or mother on maternity leave (Labour Act Section 30 – except serious misconduct proven, liquidation)
• Position must be held open
• Right to return to same job

Additional protections (Labour Act Section 29-32):

• Pregnant women and nursing mothers:
  • Cannot work night shifts (without written consent)
  • Cannot work overtime or hazardous work
  • Entitled to time off for prenatal medical exams (paid)
  • Cannot lift heavy weights (>12 kg), stand continuously >4 hours
• After maternity leave: Mothers entitled to breastfeeding breaks (two 30-minute breaks per day until child is 9 months old – paid as working time – Labour Act Section 31)

Note: Namibia’s maternity leave 12 weeks (84 days), paid 80% by SSC if eligible – employer not obligated to pay (though may top up to 100% as benefit), relatively standard duration (ILO Convention 183 recommends 14 weeks minimum), but SSC payment reduces employer burden.

Paternity Leave

Statutory paternity leave (Labour Act Section 26A – added 2020 amendment):

• 3 working days paid paternity leave (father entitled)
• Must be taken within 30 days of child’s birth
• Paid by employer at 100% of normal wage

Note: Paternity leave relatively recent addition (2020), modest 3 days.

Other Leave

Compassionate Leave:

• Labour Act does not mandate specific compassionate/bereavement leave days
• Common practice: Employers grant 3-5 days paid leave for death of immediate family (spouse, child, parent, sibling)

Study Leave:

• Not statutory (though some collective agreements provide)

Unpaid Leave:

• By mutual agreement for personal reasons

Family Responsibility Leave:

• Not explicitly statutory (though Labour Act Section 33 prohibits dismissal for “family responsibilities” – interpreted as protecting employees needing occasional time off for childcare/eldercare emergencies, practices vary)

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Employee Benefits in Namibia

Mandatory Statutory Benefits

1. Social Security Commission (SSC) Contributions

Social Security Act (Act No. 34 of 1994) as amended established contributory system.

SSC Contribution Rates:

For employees:

• Employer contribution: 0.9% of gross monthly earnings
• Employee contribution: 0.9% of gross monthly earnings
• Total: 1.8% of gross earnings

Calculation:

• Based on gross monthly earnings
• Ceiling: Contributions capped at earnings ceiling (currently NAD 81,600/year or NAD 6,800/month – adjusted periodically, verify current)

Example (Monthly gross salary NAD 15,000, ceiling NAD 6,800):

• Employer SSC: NAD 6,800 × 0.9% = NAD 61.20
• Employee SSC: NAD 6,800 × 0.9% = NAD 61.20
• Total monthly SSC: NAD 122.40 (0.9% due to ceiling)

What SSC covers:

• Maternity benefit: 80% of insured earnings for 12 weeks (if 6 months service)
• Sick leave benefit: 80% of insured earnings for certain illnesses (supplementary to employer-paid sick leave, complex provisions)
• Death benefit: Lump sum to survivors
• Disability grant: For permanently disabled (unable to work)
• Emergency fund: Disaster relief, hardship grants

Note: SSC does NOT cover old-age pension (Namibia does not have contributory state pension like South Africa – only means-tested social grants for elderly poor), so employees must rely on private pension funds (see below).

Who contributes:

• All employees earning above threshold (currently ~NAD 200/month minimum)

2. Pension Funds (Occupational Retirement Funds)

Pension Funds Act (Act No. 24 of 1956) as amended regulates occupational pensions.

Pension Fund Contributions:

Status:

• Not universally mandatory (no statutory requirement for all employers to provide pension), but strongly encouraged and extremely common especially formal sector (mining, government, parastatals, banks, corporates)
• Collective agreements often mandate pension participation (e.g., mining industry agreements require pension)
• De facto mandatory for attracting talent (competitive employers provide pension, absence major disadvantage)

Typical contribution rates (variable by fund/agreement, examples):

• Employer contribution: 10-15% of pensionable salary
• Employee contribution: 5-10% of pensionable salary
• Total: 15-25% of pensionable salary typically

Common structures:

• GIPF (Government Institutions Pension Fund): Government employees, parastatals (~200,000 members – Namibia’s largest pension fund)
  • Employer: ~15-18%, Employee: ~7-9%
• Private sector funds: Variable
  • Mining: Often 10% employer + 5% employee = 15% total
  • Banks/finance: Often 12-15% employer + 6-8% employee
• Umbrella funds: Smaller employers join industry/umbrella funds (Momentum, Old Mutual, Sanlam, Allan Gray providing umbrella structures)

Pensionable salary:

• Often basic salary (excluding allowances), or total cost to company (including allowances) – defined in fund rules

Example (Monthly basic salary NAD 15,000, employer 12% + employee 7%):

• Employer pension: NAD 15,000 × 12% = NAD 1,800
• Employee pension: NAD 15,000 × 7% = NAD 1,050
• Total monthly pension: NAD 2,850 (19%)

Regulation:

• Pension funds regulated by Namibia Financial Institutions Supervisory Authority (NAMFISA)
• Funds must be registered, audited, rules approved
• Employee rights protected (vesting, preservation on resignation, portability)

Note: While not universally statutory, pension fund participation is de facto mandatory for formal sector competitive employment – employers not providing pension struggle to attract talent (given lack of state pension, private retirement savings essential).

3. Medical Aid (Private Health Insurance)

Medical Aid Funds Act regulates medical schemes.

Medical Aid Contributions:

Status:

• Not statutory (employer not legally required to provide medical aid)
• However, extremely common especially formal sector (mining, government, corporates, banks) – competitive benefit essential for attracting talent

Typical contribution structures (variable by scheme/agreement):

• Employer subsidy: 50-100% of employee-only premium, or 50-80% of family premium (depends on employer generosity, collective agreements)
• Employee contribution: Remainder (0-50% employee-only, 20-50% family)

Major medical aid schemes:

• PSEMAS (Public Service Employees Medical Aid Scheme): Government employees, parastatals (~95,000 principal members + dependents)
• Bankmed: Banking sector (Standard Bank, FNB, Bank Windhoek employees)
• Namibia Medical Fund (NMF): Open scheme, ~20,000 members
• LA Health: Open scheme, ~35,000 members
• Momentum Health (Ingwe Health Plan): Open scheme, ~30,000 members
• Bon-Sante: Mining sector (De Beers/Namdeb employees)

Premium costs (examples, verify current):

• Employee-only: NAD 2,000-4,000/month (depending on scheme, benefit options)
• Family: NAD 4,000-8,000/month

Example (Employee-only premium NAD 3,000/month, employer pays 100%):

• Employer medical aid: NAD 3,000
• Employee medical aid: NAD 0 (employer-paid)

Coverage:

• Private hospitals (Mediclinic Windhoek, Roman Catholic Hospital, Lady Pohamba Private Hospital – Windhoek has good private healthcare)
• General practitioners, specialists, dentists, optical
• Chronic medication, emergency, hospitalization

Public healthcare alternative:

• Namibia has public healthcare (free/subsidized for citizens), but quality variable (understaffed, long waits, limited specialist services outside Windhoek – good for primary care, limited for complex cases)
• Hence, formal sector employees typically have medical aid for private healthcare access

Note: Medical aid not statutory but extremely common – employers not providing medical aid disadvantaged in recruiting (especially skilled professionals expecting private healthcare access).

4. Personal Income Tax (PAYE – Pay-As-You-Earn / Income Tax)

Namibia uses progressive income tax system.

Personal Income Tax Rates (2024/2025 tax year – verify current):

Progressive brackets (annual income in NAD):

• Up to NAD 50,000: 0% (tax-free threshold)
• NAD 50,001-100,000: 18%
• NAD 100,001-300,000: 25%
• NAD 300,001-500,000: 28%
• NAD 500,001-800,000: 30%
• NAD 800,001-1,500,000: 32%
• Above NAD 1,500,000: 37%

Deductions:

• No standard personal allowance beyond tax-free threshold
• Pension fund contributions deductible (up to limits – typically NAD 40,000/year or percentage of income)
• Medical aid contributions deductible (partially)
• Donations, retirement annuity contributions (up to limits)

Employer responsibilities:

• Calculate and withhold income tax monthly (PAYE)
• Remit to Inland Revenue (Ministry of Finance, Receiver of Revenue) by 20th of following month
• File monthly PAYE returns (EMP201)
• Annual reconciliation (IRP5/IT3a certificates to employees by 28 February, annual employer return)

Example (Monthly gross salary NAD 15,000 = NAD 180,000/year):

• Annual calculation:
  • NAD 0-50,000: NAD 0 (0%)
  • NAD 50,001-100,000: NAD 50,000 × 18% = NAD 9,000
  • NAD 100,001-180,000: NAD 80,000 × 25% = NAD 20,000
  • Total annual tax: NAD 29,000
  • Monthly: ~NAD 2,417 (~16.1% effective rate)
• Less deductions (if pension NAD 1,050/month × 12 = NAD 12,600 deductible, medical aid partially):
  • Taxable income reduced to ~NAD 167,400
  • Revised tax ~NAD 26,350/year or ~NAD 2,196/month (~14.6% effective)

Note: Namibia’s income tax progressive 0-37% (NAD 50,000/year ~NAD 4,167/month tax-free threshold relatively generous for lower earners), aligned with regional norms.

Employer Costs Summary

Total employer statutory/typical costs on top of gross salary:

• Employer SSC: 0.9% (capped at ceiling)
• Employer pension: 10-15% (typical, though not universal statutory – de facto mandatory competitive employers)
• Employer medical aid: Variable (50-100% of premium – if provided, typical NAD 2,000-4,000/month for employee-only, ~13-20% of mid-level salaries)
• Total employer typical cost: ~25-35% (SSC 0.9%, pension 10-15%, medical aid 13-20% if provided)

Example (Monthly gross salary NAD 15,000, employer pays 12% pension + 100% medical aid NAD 3,000):

• Employer SSC: NAD 61 (~0.4% due to ceiling)
• Employer pension: NAD 1,800 (12%)
• Employer medical aid: NAD 3,000 (20%)
• Total: NAD 4,861 (~32%)
• Total employer cost: ~NAD 19,861

Employee deductions from gross:

• Employee SSC: 0.9% (capped)
• Employee pension: 5-10% (typical)
• Employee medical aid: 0-50% (if employer subsidizes)
• Income Tax (PAYE): 0-37% progressive (~10-20% effective for mid-level salaries after deductions)
• Total employee deductions: ~15-35% of gross

Net salary: ~65-85% of gross (depending on income level, pension/medical aid participation)

Example (Monthly gross salary NAD 15,000, employee 7% pension, employer-paid medical aid, PAYE ~NAD 2,196):

• SSC: NAD 61 (0.4%)
• Pension: NAD 1,050 (7%)
• Medical aid: NAD 0 (employer-paid)
• PAYE: NAD 2,196 (~14.6%)
• Total deductions: NAD 3,307 (~22%)
• Net salary: ~NAD 11,693 (~78%)

Note: Namibia’s employer costs ~25-35% relatively moderate (SSC minimal 0.9%, pension/medical aid major components but align with South African norms), employee net take-home ~65-85% competitive regionally.

Common Additional Benefits Provided by Employers

To attract and retain talent (especially mining, tourism, professional services competing for limited skilled workforce in 2.5 million population), Namibian employers often offer:

Financial:

• 13th cheque / annual bonus: Very common (equivalent to 1 month salary, paid December – customary, often in employment contracts)
• Performance bonuses: Quarterly/annual (mining production bonuses, sales commissions)
• Housing allowance (housing subsidy): Common especially mining (remote sites), tourism (lodge accommodation), or cash allowance NAD 2,000-5,000/month
• Car allowance (vehicle benefit): Managers, sales, field roles (NAD 3,000-8,000/month allowance, or company vehicle)
• Transport allowance: NAD 500-1,500/month (if no company transport/vehicle)

Leave:

• Additional annual leave: Beyond 24 consecutive days statutory (some employers grant 25-30 days)

Expatriate Benefits (common in mining, specialized roles given skills shortages):

• Relocation packages: International/regional moves (from South Africa, Australia, UK common for mining engineers)
• Housing provision: Furnished housing/compound (mining sites, remote locations)
• Flights home: Annual R&R flights (for expatriates on fixed-term contracts)
• Education allowances: Children’s international school fees (Windhoek has international schools – ~NAD 80,000-150,000/year)
• Hardship allowances: For difficult locations (northern Namibia remoteness, Namib Desert isolation)

Other:

• Mobile phone or phone allowance
• Meal allowances / lunch subsidies: NAD 20-50/day or subsidized canteen (mining/manufacturing)
• Wellness programs: Gym memberships, health screenings (especially mining – occupational health critical)

An EOR ensures all mandatory statutory contributions (SSC 1.8%: 0.9% employer + 0.9% employee capped at ceiling, PAYE 0-37% progressive with NAD 50,000 tax-free threshold), typical pension fund participation (10-15% employer + 5-10% employee – de facto mandatory for competitive employment), medical aid provision (employer subsidy 50-100% of premium essential benefit), and market-standard benefits (13th cheque, housing/car allowances if appropriate, expatriate packages if applicable) can be included.