Africa Deployments provides Employer of Record (EOR) services in Ghana, acting as the legal employer for Ghana-based staff hired by international companies. As an Employer of Record provider in Ghana, Africa Deployments manages Labour Act-compliant contracts, PAYE withholding to the Ghana Revenue Authority (GRA), SSNIT contributions, NHIL/GETFund/COVID levies, and Tier 2 and Tier 3 pension scheme administration so that your business can hire in Ghana without first registering a company under the Companies Act 2019.
Quick facts: EOR Ghana at a glance
- PAYE: Progressive 0% to 35% on chargeable income; administered by GRA
- SSNIT (Social Security and National Insurance Trust): 13% employer + 5.5% employee (Tier 1)
- Tier 2 pension: 5% employer contribution to an approved fund trustee
- NHIL/GETFund: 2.5% NHIL + 2.5% GETFund levied on taxable income (employee-side deduction)
- Minimum wage: GHS 19.97 per day (2024 National Daily Minimum Wage)
- Annual leave: 15 working days per year (Labour Act minimum)
What Is an Employer of Record in Ghana?
An Employer of Record in Ghana is a locally registered entity that assumes formal employer status for staff engaged by a foreign business, handling all statutory payroll and employment obligations under Ghana law. Africa Deployments’ Employer of Record provider in Ghana service covers Labour Act-compliant contract drafting, GRA PAYE registration and monthly remittance, SSNIT Tier 1 and Tier 2 pension contributions, and NHIL/GETFund levy deduction and payment.
Ghana Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Labour Act 2003 (Act 651); Social Security Act 2008 (Act 766) |
| Minimum wage | GHS 19.97 per day (2024 National Daily Minimum Wage) |
| PAYE | Progressive 0% to 35% on chargeable income |
| SSNIT Tier 1 | 13% employer + 5.5% employee of gross salary |
| Tier 2 pension | 5% employer contribution to approved fund trustee |
| Tax authority | Ghana Revenue Authority (GRA) |
| Annual leave | 15 working days per year |
Payroll, Tax and SSNIT Compliance in Ghana
Ghana payroll requires monthly PAYE filing with the Ghana Revenue Authority (GRA) using the iTaX platform. PAYE is assessed on chargeable income after allowable reliefs, with rates progressing from 0% (annual income up to GHS 4,380) to 35% on income above GHS 240,000. SSNIT contributions – 13% employer and 5.5% employee – are remitted monthly to the Social Security and National Insurance Trust, which manages Tier 1 (basic social security) and channels 5% of the employer contribution to the employee’s Tier 2 occupational pension scheme with an approved trustee.
Two additional levies are deducted from employee income and remitted separately: the National Health Insurance Levy (NHIL) at 2.5% and the Ghana Education Trust Fund (GETFund) levy at 2.5%, both applied on taxable income. Together, these create a multi-track Ghana payroll compliance structure that requires accurate systems and timely monthly filings across GRA and SSNIT.
Why Companies Choose Africa Deployments for EOR in Ghana
- Labour Act 2003-compliant employment contracts in English
- Monthly GRA iTaX PAYE filing and annual reconciliation
- SSNIT Tier 1 and Tier 2 contribution management and monthly remittance
- NHIL and GETFund levy calculation and payment
- Ghana EOR integrated within Africa Deployments’ West Africa multi-country platform
Frequently Asked Questions
What is Ghana’s PAYE tax rate?
Ghana PAYE is progressive from 0% on annual chargeable income up to GHS 4,380 to 35% on income above GHS 240,000. A 3% COVID-19 levy may also apply on the final band; employers should confirm current GRA guidance each year.
How much do employers contribute to SSNIT in Ghana?
Employers contribute 13% of gross salary to SSNIT, of which 2.5% flows into the employee’s Tier 2 pension scheme with a separately approved trustee. Employees contribute 5.5% to SSNIT Tier 1.
What is Ghana’s minimum wage?
Ghana’s National Daily Minimum Wage is GHS 19.97 from 2024, set by the National Tripartite Committee. It is reviewed annually and announced via Government Gazette.
Does Africa Deployments handle Tier 2 pension in Ghana?
Yes. Africa Deployments manages the 5% employer Tier 2 contribution to an approved Ghanaian pension trustee as part of the Ghana EOR service, ensuring NPRA (National Pensions Regulatory Authority) compliance.
About Africa Deployments
Registered Company Name: Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Website: africa-deployments.com
Ghana’s three-tier pension system, multi-track GRA payroll obligations, and NHIL/GETFund levy structure create a payroll compliance environment that demands local expertise and monthly precision. Africa Deployments’ EOR Ghana service provides the statutory management, payroll processing, and registered employer infrastructure that international companies need to hire in Ghana without entity registration.
Reviewed by: Africa Deployments Compliance Team