Ghana Payroll — Complete Guide
How Ardent SMS computes PAYE, SSNIT, Tier 2, and Tier 3 contributions for Ghanaian school staff. Includes 2026 tax bands and interactive calculator.
Ghana Payroll Guide
This page documents exactly how Ardent SMS computes payroll for Ghanaian schools, including all statutory deductions, tax reliefs, and pension contributions for the 2026 tax year.
Ghana PAYE Calculator (2026 Tax Bands)
Employer SSNIT (13%)GHS 650.00
Calculated using Ghana Revenue Authority 2026 progressive tax bands. This calculator is for illustrative purposes only and does not constitute financial advice.
2026 PAYE Tax Bands (Ghana Revenue Authority)
Ardent SMS implements the progressive tax bands as mandated by the GRA. These bands are applied to the annual chargeable income of every employee.
| Band | Annual Income Range | Tax Rate | Tax on Band |
|---|---|---|---|
| 1 | GHS 0 – GHS 5,880 | 0% | GHS 0.00 |
| 2 | GHS 5,881 – GHS 7,200 | 5% | GHS 66.00 |
| 3 | GHS 7,201 – GHS 8,760 | 10% | GHS 156.00 |
| 4 | GHS 8,761 – GHS 46,760 | 17.5% | GHS 6,650.00 |
| 5 | GHS 46,761 – GHS 238,760 | 25% | GHS 48,000.00 |
| 6 | GHS 238,761 – GHS 605,000 | 30% | GHS 109,872.00 |
| 7 | Above GHS 605,000 | 35% | On excess |
Ghana PAYE progressive tax bands 2026 (annual chargeable income)
PAYE Computation Example
Below is a worked example for a staff member earning GHS 5,000.00 gross per month.
| Item | Monthly | Annual |
|---|---|---|
| Basic Salary | GHS 4,500.00 | GHS 54,000.00 |
| Housing Allowance | GHS 500.00 | GHS 6,000.00 |
| Gross Salary | GHS 5,000.00 | GHS 60,000.00 |
| SSNIT Employee (5.5%) | -GHS 247.50 | -GHS 2,970.00 |
| Tier 3 Contribution (0%) | GHS 0.00 | GHS 0.00 |
| Marriage Relief | - | -GHS 1,200.00 |
| Chargeable Income | ~GHS 4,652.50 | ~GHS 55,830.00 |
| PAYE | ~GHS 612.50 | ~GHS 7,350.00 |
| NET PAY | ~GHS 4,140.00 | - |
Detailed PAYE worked example (Monthly)
SSNIT Contributions
SSNIT contributions are mandatory and calculated based on the employee's basic salary.
| Tier | Contributor | Rate | Notes |
|---|---|---|---|
| Tier 1 (SSNIT Basic) | Employee | 5.5% | Deducted from basic salary. |
| Tier 1 (SSNIT Basic) | Employer | 13.0% | Paid by the school on top of salary. |
| Tier 2 (Mandatory) | Employee | 5.0% | Managed by approved fund managers. |
| Tier 3 (Voluntary) | Employee | Up to 16.5% | Tax-deductible voluntary contribution. |
SSNIT contribution rates 2026
Maximum insurable earnings: GHS 5,083.33/month (GHS 61,000/year).