Good to know
Local currency: Cedi (GHS)
Minimum Salary: GHS 13.53 per day.
The minimum daily wage was increased on January 1, 2022 from GHS 12.53 to GHS 13.53.
Salary calculation: gross to net
Legal working hours: 40 hours/week
The work week can go up to 48 hours in certain sectors.
Paid Leave: After one year of employment for a full-time employee, the right to paid annual leave is 15 working days.
Public holidays: There are 13 public holidays in Ghana.
About Ghana
Ghana is located on the Gulf of Guinea. The country shares borders with the Ivory Coast to the west, with Togo to the east and with Burkina Faso to the north. The capital Accra charms by its dynamism, its modernity and its contrasts. Ghana is a culturally rich and festive country.
The national economy is growing very fast. It is a country full of raw materials. Its economy is mainly based on agriculture, industry and services. The service sector has been growing strongly since the beginning of the 2010s.
Fun Fact: Ghana has the largest open-air market in West Africa. The Kejetia Market, located in Kumasi, has tens of thousands of stores and is very frequented throughout the year.
Are you planning to settle in Ghana? Do you need help with payroll or human resources management? Our Ghanaian payroll and HR experts will ensure that you get a fast and accurate service in full compliance with Ghanaian laws.
Ready to benefit from Ghanaian HR & Payroll Experts?
The Social Security System in Ghana
The NHIA/NHIS
The National Health Insurance Authority is responsible for ensuring the implementation of a national health insurance policy that ensures access to basic healthcare services to all residents.
Source: NHIA/NHIS
The SSNIT
The Social Security and National Insurance Trust (SSNIT) is a statutory public institution in charge of the administration of Ghana’s Basic National Security Scheme. Its mandate is to cater for the first tier of the three-tier pension scheme.
The Trust was established in 1972 to administer the national social security scheme.
The Trust’s main responsibility is to replace part of lost income of workers in Ghana due to old age, invalidity or death of a member where dependents receive lump sum payment. It is also responsible for paying the emigration benefit to a non-Ghanaian member who is leaving Ghana permanently.
The pension scheme administered by SSNIT has over 1.6 million active members as of January 2021 and over 226,000 retirees who regularly receive their monthly SSNIT pension.
SSNIT’s primary functions are:
- Registration of employers and workers
- Collection of contributions
- Managing member records
- Investment of plan funds
Processing and paying benefits to eligible members and designated dependents.
Source : SSNIT
The NPRA
The National Pensions Regulatory Authority is responsible for regulating and monitoring the operation of the three-tier pension system and ensuring the efficient administration of pensions in the country.
Source : NPRA
Social contributions in Ghana
Contributions in Ghana |
||||
| Worker | Employer | Total | ||
| 5.5% of worker’s basic salary | 13% of worker’s basic salary | 18,5% of worker’s basic salary | ||
Of the 18.5%, the employer pays 13.5% to SSNIT within 14 days following the end of the month to the mandatory first tier basic social security scheme.
Of the 13.5% paid to SSNIT, 2.5% is sent to the NHIA for the member’s health insurance.
The remaining 5% is sent to the mandatory second-tier occupational scheme, which will be managed privately by administrators approved and licensed by the Board of NPRA.
Source : SSNIT
Personal Income Tax
Ghana has a Pay As You Earn system regulated by the Ghana Revenue Authority (GRA).
Pay As You Earn is a tax levied on an employee’s income and paid by the employer on behalf of the employee. The tax is levied on all income of an employed individual, whether received in cash or in kind. Monthly PAYE returns must be filed by the employer on behalf of the employee by the fifteenth day of the month following the month in which the deduction was made.
The monthly personal income tax (PAYE) amount is deducted at source by the employer using the monthly graduated individual tax rates.
Monthly Income Tax Bands and Rates
Monthly Income Tax Bands & Rates |
|||||
| Year 2022 | Chargeable Income GHc | Rate % | Tax Payable GHc | Cumulative Income GHc | Cumulative Tax GHc |
| First | 365 | 0 | 0 | 365 | 0 |
| Next | 110 | 5 | 5.5 | 475 | 5.5 |
| Next | 130 | 10 | 13.00 | 605 | 18.5 |
| Next | 3,000.00 | 17.5 | 525 | 3,605.00 | 543.5 |
| Next | 16,395.00 | 25 | 4,098.75 | 20,000.00 | 4,642.25 |
| Exceeding | 20,000.00 | 30 | 6,000 | ||
Annual Income Tax Bands and Rates
Annual Income Tax Bands & Rates |
|||||
| Year 2022 | Chargeable Income GHc | Rate % | Tax Payable GHc | Cumulative Income GHc | Cumulative Tax GHc |
| First | 4,380 | 0 | 0 | 4380 | 0 |
| Next | 1,320 | 5 | 66 | 5,700 | 66 |
| Next | 1,560 | 10 | 156 | 7,260 | 222 |
| Next | 36,000 | 17.5 | 6,300 | 43,260 | 6,522 |
| Next | 196,740 | 25 | 49,185 | 240,000 | 55,707 |
| Exceeding | 240,000 | 30 | 72,000 | ||
Source : GRA
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ghana.
Our Payroll and HR services in Ghana
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
HR & Payroll in Ghana
HR & Payroll in Ghana
Good to know
Local currency: Cedi (GHS)
Minimum Salary: GHS 13.53 per day.
The minimum daily wage was increased on January 1, 2022 from GHS 12.53 to GHS 13.53.
Salary calculation: gross to net
Legal working hours: 40 hours/week
The work week can go up to 48 hours in certain sectors.
Paid Leave: After one year of employment for a full-time employee, the right to paid annual leave is 15 working days.
Public holidays: There are 13 public holidays in Ghana.
Ready to benefit from Ghanaian HR & Payroll Experts?
About Ghana
Ghana is located on the Gulf of Guinea. The country shares borders with the Ivory Coast to the west, with Togo to the east and with Burkina Faso to the north. The capital Accra charms by its dynamism, its modernity and its contrasts. Ghana is a culturally rich and festive country.
The national economy is growing very fast. It is a country full of raw materials. Its economy is mainly based on agriculture, industry and services. The service sector has been growing strongly since the beginning of the 2010s.
Fun Fact: Ghana has the largest open-air market in West Africa. The Kejetia Market, located in Kumasi, has tens of thousands of stores and is very frequented throughout the year.
Are you planning to settle in Ghana? Do you need help with payroll or human resources management? Our Ghanaian payroll and HR experts will ensure that you get a fast and accurate service in full compliance with Ghanaian laws.
The Social Security System in Ghana
The NHIA/NHIS
The National Health Insurance Authority is responsible for ensuring the implementation of a national health insurance policy that ensures access to basic healthcare services to all residents.
Source: NHIA/NHIS
The SSNIT
The Social Security and National Insurance Trust (SSNIT) is a statutory public institution in charge of the administration of Ghana’s Basic National Security Scheme. Its mandate is to cater for the first tier of the three-tier pension scheme.
The Trust was established in 1972 to administer the national social security scheme.
The Trust’s main responsibility is to replace part of lost income of workers in Ghana due to old age, invalidity or death of a member where dependents receive lump sum payment. It is also responsible for paying the emigration benefit to a non-Ghanaian member who is leaving Ghana permanently.
The pension scheme administered by SSNIT has over 1.6 million active members as of January 2021 and over 226,000 retirees who regularly receive their monthly SSNIT pension.
SSNIT’s primary functions are:
- Registration of employers and workers
- Collection of contributions
- Managing member records
- Investment of plan funds
Processing and paying benefits to eligible members and designated dependents.
Source : SSNIT
The NPRA
The National Pensions Regulatory Authority is responsible for regulating and monitoring the operation of the three-tier pension system and ensuring the efficient administration of pensions in the country.
Source : NPRA
Social contributions in Ghana
Contributions in Ghana |
||||
| Worker | Employer | Total | ||
| 5.5% of worker’s basic salary | 13% of worker’s basic salary | 18,5% of worker’s basic salary | ||
Of the 18.5%, the employer pays 13.5% to SSNIT within 14 days following the end of the month to the mandatory first tier basic social security scheme.
Of the 13.5% paid to SSNIT, 2.5% is sent to the NHIA for the member’s health insurance.
The remaining 5% is sent to the mandatory second-tier occupational scheme, which will be managed privately by administrators approved and licensed by the Board of NPRA.
Source : SSNIT
Personal Income Tax
Ghana has a Pay As You Earn system regulated by the Ghana Revenue Authority (GRA).
Pay As You Earn is a tax levied on an employee’s income and paid by the employer on behalf of the employee. The tax is levied on all income of an employed individual, whether received in cash or in kind. Monthly PAYE returns must be filed by the employer on behalf of the employee by the fifteenth day of the month following the month in which the deduction was made.
The monthly personal income tax (PAYE) amount is deducted at source by the employer using the monthly graduated individual tax rates.
Monthly Income Tax Bands & Rates
Monthly Income Tax Bands & Rates |
|||||
| Year 2022 | Chargeable Income GHc | Rate % | Tax Payable GHc | Cumulative Income GHc | Cumulative Tax GHc |
| First | 365 | 0 | 0 | 365 | 0 |
| Next | 110 | 5 | 5.5 | 475 | 5.5 |
| Next | 130 | 10 | 13.00 | 605 | 18.5 |
| Next | 3,000.00 | 17.5 | 525 | 3,605.00 | 543.5 |
| Next | 16,395.00 | 25 | 4,098.75 | 20,000.00 | 4,642.25 |
| Exceeding | 20,000.00 | 30 | 6,000 | ||
Annual Income Tax Bands & Rates
Annual Income Tax Bands & Rates |
|||||
| Year 2022 | Chargeable Income GHc | Rate % | Tax Payable GHc | Cumulative Income GHc | Cumulative Tax GHc |
| First | 4,380 | 0 | 0 | 4380 | 0 |
| Next | 1,320 | 5 | 66 | 5,700 | 66 |
| Next | 1,560 | 10 | 156 | 7,260 | 222 |
| Next | 36,000 | 17.5 | 6,300 | 43,260 | 6,522 |
| Next | 196,740 | 25 | 49,185 | 240,000 | 55,707 |
| Exceeding | 240,000 | 30 | 72,000 | ||
Source : GRA
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ghana.
Our Payroll and HR services in Ghana
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
Good to know
Local currency: Cedi (GHS)
Minimum Salary: GHS 13.53 per day.
The minimum daily wage was increased on January 1, 2022 from GHS 12.53 to GHS 13.53.
Salary calculation: gross to net
Legal working hours: 40 hours/week
The work week can go up to 48 hours in certain sectors.
Paid Leave: After one year of employment for a full-time employee, the right to paid annual leave is 15 working days.
Public holidays: There are 13 public holidays in Ghana.
Ready to benefit from Ghanaian HR & Payroll Experts?
About Ghana
Ghana is located on the Gulf of Guinea. The country shares borders with the Ivory Coast to the west, with Togo to the east and with Burkina Faso to the north. The capital Accra charms by its dynamism, its modernity and its contrasts. Ghana is a culturally rich and festive country.
The national economy is growing very fast. It is a country full of raw materials. Its economy is mainly based on agriculture, industry and services. The service sector has been growing strongly since the beginning of the 2010s.
Fun Fact: Ghana has the largest open-air market in West Africa. The Kejetia Market, located in Kumasi, has tens of thousands of stores and is very frequented throughout the year.
Are you planning to settle in Ghana? Do you need help with payroll or human resources management? Our Ghanaian payroll and HR experts will ensure that you get a fast and accurate service in full compliance with Ghanaian laws.
The Social Security System in Ghana
The NHIA/NHIS
The National Health Insurance Authority is responsible for ensuring the implementation of a national health insurance policy that ensures access to basic healthcare services to all residents.
Source: NHIA/NHIS
The SSNIT
The Social Security and National Insurance Trust (SSNIT) is a statutory public institution in charge of the administration of Ghana’s Basic National Security Scheme. Its mandate is to cater for the first tier of the three-tier pension scheme.
The Trust was established in 1972 to administer the national social security scheme.
The Trust’s main responsibility is to replace part of lost income of workers in Ghana due to old age, invalidity or death of a member where dependents receive lump sum payment. It is also responsible for paying the emigration benefit to a non-Ghanaian member who is leaving Ghana permanently.
The pension scheme administered by SSNIT has over 1.6 million active members as of January 2021 and over 226,000 retirees who regularly receive their monthly SSNIT pension.
SSNIT’s primary functions are:
- Registration of employers and workers
- Collection of contributions
- Managing member records
- Investment of plan funds
Processing and paying benefits to eligible members and designated dependents.
Source : SSNIT
The NPRA
The National Pensions Regulatory Authority is responsible for regulating and monitoring the operation of the three-tier pension system and ensuring the efficient administration of pensions in the country.
Source : NPRA
Social Contributions in Ghana
Contributions in Ghana | ||||
| Worker | Employer | Total | ||
| 5.5% of worker’s basic salary | 13% of worker’s basic salary | 18,5% of worker’s basic salary | ||
Of the 18.5%, the employer pays 13.5% to SSNIT within 14 days following the end of the month to the mandatory first tier basic social security scheme.
Of the 13.5% paid to SSNIT, 2.5% is sent to the NHIA for the member’s health insurance.
The remaining 5% is sent to the mandatory second-tier occupational scheme, which will be managed privately by administrators approved and licensed by the Board of NPRA.
Source : SSNIT
Personal Income Tax
Ghana has a Pay As You Earn system regulated by the Ghana Revenue Authority (GRA).
Pay As You Earn is a tax levied on an employee’s income and paid by the employer on behalf of the employee. The tax is levied on all income of an employed individual, whether received in cash or in kind. Monthly PAYE returns must be filed by the employer on behalf of the employee by the fifteenth day of the month following the month in which the deduction was made.
The monthly personal income tax (PAYE) amount is deducted at source by the employer using the monthly graduated individual tax rates.
Monthly Income Tax Bands & Rates
Monthly Income Tax Bands & Rates | |||||
| Year 2022 | Chargeable Income GHc | Rate % | |||
| First | 365 | 0 | |||
| Next | 110 | 5 | |||
| Next | 130 | 10 | |||
| Next | 3,000.00 | 17.5 | |||
| Next | 16,395.00 | 25 | |||
| Exceeding | 20,000.00 | 30 | |||
Annual Income Tax Bands & Rates
Annual Income Tax Bands & Rates |
|||||
| Year 2022 | Chargeable Income GHc | Rate % | |||
| First | 4,380 | 0 | |||
| Next | 1,320 | 5 | |||
| Next | 1,560 | 10 | |||
| Next | 36,000 | 17.5 | |||
| Next | 196,740 | 25 | |||
| Exceeding | 240,000 | 30 | |||
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ghana.
Our Payroll and HR services in Ghana
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure