Ghana Payroll Compliance at a Glance
What We Handle
Every component of Ghana payroll compliance
PAYE Computation & GRA Remittance
Ghanaian PAYE is administered by the Ghana Revenue Authority (GRA). Monthly withholding tax on employment income must be remitted by the last working day of the following month.
- 0–30% progressive rates on monthly taxable income
- GRA monthly PAYE return filing and payment
- Annual employee income tax certificate issued
- GRA assessments and queries handled by our advisors
SSNIT Tier 1 Pension Contributions
SSNIT Tier 1 contributions are mandatory: 5.5% from the employee and 13% from the employer. The employer's 13% includes 2.5% directed to the National Health Insurance Levy (NHIL).
- 5.5% employee SSNIT contribution deducted monthly
- 13% employer SSNIT contribution (includes 2.5% NHIL)
- Monthly SSNIT schedules submitted and contributions remitted
- SSNIT employer registration and compliance certificate maintained
Tier 2 Occupational Pension Management
Ghana's National Pensions Act 2008 requires a mandatory Tier 2 occupational pension scheme. This is managed by a licensed Private Pension Scheme (PPS) and is in addition to SSNIT Tier 1.
- Tier 2 PPS selection and registration for the employer
- Monthly Tier 2 contributions scheduled and remitted
- Employee Tier 2 account statements managed
- Regulatory compliance with NPRA (National Pensions Regulatory Authority)
Itemised Payslips
All employees receive itemised payslips showing gross pay, GRA PAYE, SSNIT deductions, Tier 2 pension, and net pay — as required by the Labour Act 2003.
- Payslips issued every pay cycle in GHS
- PAYE, SSNIT (employee), Tier 2, and employer contributions shown
- Digital and print payslip delivery
- Gross-to-net fully itemised and transparent
Payroll Records & Audit Trail
GRA requires multi-year payroll records. Our managed payroll maintains a complete, audit-ready archive for every cycle.
- GRA PAYE return copies archived per month
- SSNIT and Tier 2 contribution schedules stored
- Full payroll register per employee
- Annual tax certificates for employees generated
Statutory Leave Management
Ghana's Labour Act 2003 provides 15 working days annual leave and 12 weeks paid maternity leave. We track both against each employee's payroll record.
- 15 working days annual leave per year tracked
- 12 weeks paid maternity leave applied compliantly
- Public holidays (national and regional) automatically applied
- Leave balance reports issued monthly
Why Two Max Group
The standard that protects your business
GRA Compliance Without Gaps
Ghana's PAYE late filing penalty is 10% of outstanding tax plus interest. We file and pay by the last working day of the following month — every month, without exception.
3-Tier Pension Managed in Full
Ghana's pension system has three tiers. We manage both the mandatory Tier 1 (SSNIT) and the mandatory Tier 2 (occupational pension) as a standard part of every payroll engagement.
Labour Act 2003 Applied Precisely
Ghana's Labour Act gives employees clear rights to leave, maternity pay, notice, and fair termination. We apply it to every payslip and every employment event without gaps.
NPRA Regulatory Compliance
The National Pensions Regulatory Authority (NPRA) supervises Tier 2 pension schemes. We ensure every employer's Tier 2 scheme is registered and compliant with NPRA requirements.
Single Reporting Dashboard
GRA PAYE, SSNIT Tier 1, and Tier 2 occupational pension — all consolidated in a single monthly report for your finance team.
72-Hour Activation
Payroll live within 72 hours. No Ghana entity required.
Common Questions
Ghana Payroll FAQs
Ready to run compliant payroll in Ghana?
Payroll live within 48 hours. No Ghana entity needed.