---
name: gh-payroll-social
description: "Source-cited draft: payroll & social contributions for Ghana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gh-payroll-social"
  jurisdiction: "GH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Ghana Payroll & Social Contributions

## Social security (SSNIT) contributions

- **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) percent  _(National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/)_
- **Employer contribution (of basic salary)** — 13% percent  _(National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/)_
- **Employee contribution (of basic salary)** — 5.5% percent  _(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) percent  _(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 scheme percent  _(National 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 relief percent (approx — confirm relief cap)  _(National Pensions Act, 2008 (Act 766) — https://www.npra.gov.gh/faq/)_

## PAYE withholding and remittance

- **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 bands  _(Income 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 deduction  _(Income Tax Act, 2015 (Act 896) — https://gra.gov.gh/portfolio/paye/)_
- **SSNIT remittance deadline** — By the 14th day of the month following the contribution month (approx — confirm)  _(National Pensions Act, 2008 (Act 766) — https://www.ssnit.org.gh/faqs/)_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gh-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gh-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.