Ghana at a glance
Taxes in Ghana
Employer Contributions
| Contribution | Rate |
|---|---|
| Social Security and National Insurance Trust (SSNIT) | 13% |
| Ghana Education Trust Fund (GETFund) levy | 2.5% (on employer's chargeable income — not salary; VAT-level levy) |
| Contribution | Rate |
|---|---|
| Social Security and National Insurance Trust (SSNIT) | 13% |
| Ghana Education Trust Fund (GETFund) levy | 2.5% (on employer's chargeable income — not salary; VAT-level levy) |
| Contribution | Rate |
|---|---|
| SSNIT pension (Tier 1) | 5.5% |
| Mandatory occupational pension (Tier 2) | 5% (employer contributes 8.5%, employee 2.5% — total 13% on top of Tier 1) |
| Income Tax (PAYE) | 0% – 35% (progressive) |
| Annual Income (GHS) | Tax Rate |
|---|---|
| 0 – 4,380 | 0% |
| 4,381 – 5,580 | 5% |
| 5,581 – 6,780 | 10% |
| 6,781 – 42,780 | 17.5% |
| 42,781 – 240,000 | 25% |
| Over 240,000 | 35% |
Employer of Record in Ghana
What Is an Employer of Record?
An Employer of Record is the legal employer of your worker in Ghana. Remote& handles employment contracts compliant with the Ghanaian Labour Act, SSNIT registration, payroll processing, PAYE withholding, and mandatory pension contributions — so you can hire in Ghana without establishing a local entity.
How Remote& EOR Works
| Party | Role |
|---|---|
| Your Company | Recruits the worker, assigns tasks, manages performance |
| Remote& | Signs the employment contract, registers with SSNIT and pension trustees, processes payroll, withholds PAYE, manages statutory entitlements |
| Employee | Fulfills their role for your company under a Ghana-compliant employment contract |
Ask Remi:
"Hire a Software Engineer in Accra — 8,500 GHS/month, starting next quarter" Remi handles contract drafting, SSNIT registration, pension enrollment, payroll setup, and PAYE withholding — all in one conversation.
Benefits in Ghana
SSNIT — Social Security The Social Security and National Insurance Trust provides pension, invalidity, and survivors' benefits. Employer contributes 13% and employee 5.5% (with some of the employer contribution directed to Tier 2 occupational pensions).
Mandatory Occupational Pension (Tier 2) All employers must enroll employees in a licensed occupational pension scheme. Total pension contributions across Tier 1 (SSNIT) and Tier 2 amount to 18.5% of basic salary, shared between employer and employee.
Workmen's Compensation Employers must provide compensation for occupational injuries and diseases under the Workmen's Compensation Act.
- Private health insurance (NHIS provides basic public coverage)
- Transportation allowance
- Housing allowance
- Performance bonuses
- Professional development support
- Mobile phone allowance
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Annual Leave | 15 working days per year |
| Sick Leave | Up to 12 days per year at full pay |
| Maternity Leave | 12 weeks |
| Paternity Leave | Not specifically mandated (typically 3–5 days in practice) |
Employment conditions
Working Hours
The standard working week is 40 hours (8 hours per day, 5 days). Overtime is payable for work beyond 8 hours per day or 40 hours per week. The rate is typically 150% for the first 4 hours of weekly overtime and 200% beyond that.
Probation
Probation periods must be stated in the employment contract. The maximum probation period is 6 months for general workers. Either party may terminate during probation with 1 week's notice.
Payments
End of employment in Ghana
Termination in Ghana requires either mutual agreement, resignation with notice, expiry of a fixed-term contract, or employer-initiated termination for valid cause. Redundancy (collective or individual) requires notification to and consultation with the Chief Labour Officer.
Notice periods depend on contract terms and length of service but are generally 1 month. Severance pay applies in redundancy situations: 2 weeks' pay per year of service is the minimum statutory rate. On any termination, final settlement must include outstanding wages and accrued leave.
Frequently asked questions
International companies can hire in Ghana via: home-country payroll (not compliant — Ghanaian contracts, SSNIT registration, and work permits are required for non-nationals), contractor arrangements (appropriate for project-based work only), establishing a local Ghanaian entity, or using Remote& as Employer of Record. The EOR route is the fastest and most compliant option.