PAYE in Ghana: A Practical Guide for Employers
What is PAYE?
Pay As You Earn (PAYE) is the system through which employers deduct income tax from employees' salaries and remit it to the Ghana Revenue Authority on their behalf. As an employer, you act as a tax collection agent for the GRA.
2025 Tax Bands for Resident Individuals
| Annual Income (GHS) | Rate |
|---|---|
| First 4,380 | 0% |
| Next 1,320 | 5% |
| Next 1,560 | 10% |
| Next 36,000 | 17.5% |
| Next 196,740 | 25% |
| Above 240,000 | 35% |
SSNIT Contributions
In addition to PAYE, employers must deduct and remit SSNIT contributions:
- Employee contribution: 5.5% of basic salary
- Employer contribution: 13% of basic salary (not deducted from employee)
Employer Filing Obligations
Employers must submit monthly PAYE returns and remit deductions by the 15th of the following month. An annual P9 return must also be filed summarising all employee emoluments and taxes deducted for the year.
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Published by
Ghana Tax Insights
Disclaimer
For general information only — not professional tax advice. Consult a qualified advisor for your specific situation.
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