Payroll & Employment Guide: Ghana

Hiring in Ghana

Hiring employees in Ghana requires compliance with:

• Written employment contracts
• Minimum wage rules
• SSNIT pension contributions
• PAYE income tax deductions
• Annual leave and sick leave
• Overtime and rest-day regulations

Employers must also register employees with SSNIT.

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Employee Benefits

Mandatory Benefits:

• Paid annual leave
• Paid public holidays
• Sick leave
• SSNIT pension contributions
• Maternity leave
• Overtime compensation
• Workplace injury compensation

Leave Policies:

• Annual Leave: Minimum 15 working days
• Sick Leave: Granted with medical certification
• Maternity Leave: 12 weeks (+2 weeks complications)
• Paternity Leave: Not mandated

Healthcare:
Ghana operates NHIS. Many employers offer private insurance including hospitalization, outpatient care, dental & optical.

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Taxes in Ghana

Ghana applies PAYE (Pay-As-You-Earn) tax.

Income Tax:
Progressive 0%–30% depending on income band.

Tax Reliefs Include:

• Marriage/responsibility relief
• Child education relief
• Disability relief
• Insurance relief
• Old-age relief

Employers must remit monthly taxes via GRA.

Payroll in Ghana

Base Salary: Must meet minimum wage.

Payment Schedule: Monthly.

Additional Payments:

• Housing allowance
• Transportation allowance
• Utility allowances
• Performance bonuses
• 13th-month pay (optional)

Statutory Contributions:

• SSNIT: Employer 13%, Employee 5.5%
• PAYE tax
• NHIS levy (via VAT, not payroll)

Payroll Declarations:

• Monthly: PAYE & SSNIT
• Annual: Employer tax return & employee summaries

Payroll Currency: GHS

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Legal Regulations

Regulated by:

• Labour Act, 2003
• National Pensions Act
• Income Tax Act

Total Employment Cost: 13–20% above gross salary.

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Work Permits & Visas for Ghana

Foreign workers must comply with Ghana’s immigration laws before employment begins. Processing timelines vary.

Foreign workers require:

• Work Permit
• Non-Citizen Card
• Residence Permit
• Employer sponsorship

Learn More About Work Permits & Visas for Ghana

EOR & PEO Services in Ghana

EOR services in Ghana allow companies to hire legally without setting up an entity. The EOR ensures compliance with labor, tax, and employment laws.

The EOR manages:

• Compliant employment contracts
• Payroll & tax processing
• SSNIT registration & contributions
• Onboarding & offboarding
• HR compliance

PEO Services:

• HR administration
• Payroll & statutory deductions
• Benefits coordination
• Compliance reporting

Learn More About EOR in Ghana

Payroll Calculator

Estimate payroll costs in Ghana including SSNIT and taxes.

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