Free Payslip Generator (Ghana)

The Labour Act, 2003 (Act 651) has no section that requires a payslip in a set form. What it does require is that, within two months of a worker starting, the employer gives a written statement signed by both sides (s.13 and Schedule I). That statement sets out the rate, method and intervals of pay and the social security or pension scheme the worker belongs to. A monthly payslip is the practical way to show that pay matches it.

Wages must be paid in legal tender (s.67), at the agreed time and place, with no deductions except those allowed by law or agreed (s.9). An employer may not fine a worker or charge interest on a salary advance (s.69). Deductions for pension or provident funds, employer loans, overpayments or union dues need the worker's consent, and union dues need written authority (s.70). Showing each deduction separately on the payslip is the easiest way to prove this.

The Income Tax Act, 2015 (Act 896) adds a tax document. The employer must give every employee a withholding certificate showing their pay and the PAYE withheld for the year. It is due by 30 January for the previous year, or within 30 days after the employee leaves (s.118).

Social security is 18.5% of basic salary: 5.5% deducted from the worker and 13% paid by the employer. Within 14 days after the end of each month, the employer sends 13.5% to SSNIT for the first-tier basic pension, and SSNIT passes 2.5% of that to the National Health Insurance Authority for the worker's health cover. The other 5% goes to the mandatory second-tier occupational pension, run by an approved private trustee.

For 2026 contributions are calculated on basic salary of at least GH₵587.80 and at most GH₵69,000 a month, up from GH₵539.19 and GH₵61,000. The SSNIT payment per worker is therefore between GH₵79.40 and GH₵9,315 a month (SSNIT notice of 13 January 2026, under section 63(3) of the National Pensions Act, 2008, Act 766).

Each payment goes with a Contribution Report listing every worker's name, social security number and contribution. The report is due by the end of the month even if no money is paid. Unpaid contributions attract a 3% penalty each month, and a further 3% a month can be added if the employer ignores a written demand. Register every new worker with SSNIT as soon as they are hired.