Source-cited draft: payroll & social contributions for Ghana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of SSNIT mandatory pension scheme tiers
Ghana's mandatory pension scheme has a first (basic) tier managed by SSNIT and a second (occupational) tier, totalling 18.5% of basic salary split between employer and employee. A third, voluntary tier also exists.
Total mandatory SSNIT contribution (Tier 1 + Tier 2)
18.5% of employee basic salary (13% employer + 5.5% employee)National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/
Employer contribution (of basic salary)
13%National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/
Employee contribution (of basic salary)
5.5%National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/
Tier 1 (basic, to SSNIT)
13.5% of the 18.5% is remitted to SSNIT (Tier 1)National Pensions Act, 2008 (Act 766) — https://www.npra.gov.gh/faq/
Tier 2 (occupational, to private scheme)
5% of the 18.5% is remitted to an approved Tier 2 occupational schemeNational Pensions Act, 2008 (Act 766) — https://www.npra.gov.gh/faq/
Maximum insurable monthly salary (Tier 1)
GHS 61,000 per month (raised from GHS 52,000, effective 1 January 2025)National Pensions Act, 2008 (Act 766) — https://hrtorque.co.za/ghana-social-security-contributions-ceiling/
Tier 3 (voluntary)
Voluntary provident fund/personal pension; contributions up to 16.5% of basic salary attract tax reliefNational Pensions Act, 2008 (Act 766) — https://www.npra.gov.gh/faq/
Overview of PAYE and SSNIT remittance obligations
Employers operate Pay As You Earn on employee emoluments and remit PAYE and SSNIT contributions to the GRA and SSNIT respectively on set monthly deadlines.
PAYE withholding
Employer deducts income tax from employee emoluments each month using the graduated PAYE bandsIncome Tax Act, 2015 (Act 896) — https://gra.gov.gh/portfolio/paye/
PAYE remittance deadline
By the 15th day of the month following the month of deductionIncome Tax Act, 2015 (Act 896) — https://gra.gov.gh/portfolio/paye/
SSNIT remittance deadline
By the 14th day of the month following the contribution monthNational Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/
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Other Ghana computations in the OpenAccountants Tax Library.