Hiring Staff in Ghana in 2026: PAYE, SSNIT and Contracts

In short

Register as an employer with SSNIT and with the GRA for PAYE before the first payroll.
From 1 September 2026 the first GHS 588 of monthly pay is tax-free and the top rate is 35% above GHS 50,000 a month; non-residents pay a flat 25%.
Pension (SSNIT) is 18.5% of basic salary: 13% paid by the employer and 5.5% by the employee, due by the 14th of the following month.
The national daily minimum wage for 2026 is GHS 21.77. Jobs of six months or more need a written contract, and foreign staff need a work permit through GIPA and the Ghana Immigration Service.

Step 1: register as an employer

Before the first salary is paid, a new company needs two employer registrations:

SSNIT (Social Security and National Insurance Trust): register at a SSNIT branch with your certificate of incorporation, company regulations, local authority certificate, the directors' Ghana Card or passport, your TIN and your digital address. SSNIT issues an employer registration number, and each worker must be registered as soon as they are hired.
GRA (Ghana Revenue Authority): register online or at a Taxpayer Service Centre so you can withhold and pay PAYE from the first payroll.

Step 2: pay at least the minimum wage

The national daily minimum wage for 2026 is GHS 21.77, 9% more than the GHS 19.97 of 2025. It applies from 1 January to 31 December 2026. On a 27-day month that is about GHS 588.

Step 3: withhold PAYE

The GRA applies new monthly bands for resident employees from 1 September 2026, under the Income Tax (Amendment) Act, 2026 (Act 1178):

Monthly chargeable income	Rate
First GHS 588	0%
Next GHS 80	5%
Next GHS 100	10%
Next GHS 2,900	17.5%
Next GHS 16,000	25%
Next GHS 30,332	30%
Above GHS 50,000	35%

Non-resident employees pay a flat 25%. The employer files and pays PAYE by the 15th of the following month. One adviser notes that the amending Act takes effect on publication in the Gazette; the GRA's own page applies the bands from 1 September 2026.

Step 4: pay SSNIT pension contributions

Employer 13% and employee 5.5% of basic salary: 18.5% in total.
13.5% goes to SSNIT (tier 1), which passes 2.5% on to the National Health Insurance Authority; 5% goes to a private occupational scheme (tier 2).
Contributions are due within 14 days after the end of the month. Late payment costs 3% a month.
A voluntary tier 3 scheme is available on top.

Worked example: GHS 3,000 basic salary a month

Line	GHS
Basic salary	3,000.00
Employee SSNIT (5.5%)	−165.00
Chargeable income	2,835.00
PAYE: 0 + 4.00 + 10.00 + 17.5% of 2,067	−375.73
Net pay	2,459.27
Employer SSNIT (13%)	390.00
Total cost to the employer	3,390.00

The example assumes a resident employee with no allowances or reliefs beyond the employee's SSNIT contribution.

Step 5: put contracts in writing

The Labour Act, 2003 (Act 651) sets the basics:

A job of six months or more needs a written contract, and the main terms must be given in writing within two months of the start date.
At least 15 working days of paid annual leave per year of continuous service.
Normal hours of at most 8 a day and 40 a week.
Notice: one month for contracts of three years or more, two weeks for shorter contracts, seven days for week-to-week contracts. Notice is given in writing.
The law sets no maximum probation period, so state it in the contract.

Step 6: work permits for foreign staff

Under the Ghana Investment Promotion Authority Act, 2026 (Act 1173), in force since 15 July 2026, a GIPA-registered company receives an immigrant quota of 2 to 12 expatriate positions depending on its capital, valid for five years and renewable. GIPA recommends work permits to the Ghana Immigration Service (GIS), which issues them. On the GIS fee schedule effective 15 May 2025, a company work permit costs USD 1,293 for a non-ECOWAS national, and employing a foreigner without a permit carries a USD 2,500 penalty for the company.

How Gotham Consult helps

Gotham Consult helps new companies register as employers and keeps PAYE, SSNIT and VAT deadlines on a compliance calendar through its Business Pro membership. For international groups opening a full office, Gotham's partner Carlson Capital Ltd runs the hiring and set-up end to end. See market entry or join the investor list.

Questions

How much does SSNIT cost an employer in Ghana?

The employer pays 13% of the employee's basic salary and deducts another 5.5% from the employee: 18.5% in total, due within 14 days after the end of each month.

What is the minimum wage in Ghana in 2026?

GHS 21.77 a day, from 1 January to 31 December 2026, set by the National Tripartite Committee.

What are the PAYE rates in Ghana from September 2026?

For residents, the first GHS 588 a month is taxed at 0%, then rates rise through 5%, 10%, 17.5%, 25% and 30% to 35% above GHS 50,000 a month. Non-residents pay 25%.

How many foreign staff can a company in Ghana employ?

Under the GIPA Act, 2026 a registered company gets an immigrant quota of 2 to 12 expatriates depending on its capital. Each foreign employee also needs a work permit from the Ghana Immigration Service.

Sources

Last reviewed: 1 October 2026. This is general information, not legal or tax advice.