Original detail

Translation

Other notes

Ghana card

The Ghana Card is the national identity card issued by the Ghanaian authorities to both Ghanaian citizens (whether resident or non-resident) and legally and permanently resident foreign nationals.

SSN

The Social Security Number (SSN) in Ghana is an essential identification assigned to individuals for social security purposes. The SSN serves as a unique identifier for individuals within the Social Security and National Insurance Trust (SSNIT) system.

TIN

For individual taxpayers, the Ghana Card Personal Identification Number (Ghana card PIN) now serves as their TIN.

Original detail

Translation

Other notes

SSF Employee

Employee social security payments are governed by the Social Security and National Insurance Trust (SSNIT).

Contribution Rates:

The total mandatory contribution for social security is 18.5% of the worker’s basic salary.

This contribution is distributed as follows:

Worker: Contributes 5.5% of their basic salary.

Provident Fund

Tier 1: The Basic National Social Security Pension Scheme managed by the Social Security and National Insurance Trust (SSNIT). It’s mandatory for workers, and contributions are made on their behalf.

Tier 2: A mandatory occupational pension scheme managed by a Corporate Trustee, who appoints a Fund manager and a Custodian.

Tier 3: A voluntary Provident Fund/Personal pension scheme for workers and self-employed individuals in the informal sector.

PAYE

Pay-as-you-earn income tax withholding

Example of Tax Bands and Rates (2024):

For resident individuals:

First GH¢ 490: No tax

Next GH¢ 110: 5.5%

Next GH¢ 130: 13.00%

https://gra.gov.gh/domestic-tax/tax-types/paye/