Ghana SSNIT Amendments - Version 12

Dear X3 Hr and Payroll User, 

In Ghana, a client can elect to contribute SSNIT on the capped amount of GHC 25 000 for Tier 1 and Tier 2 respectively. If an employee earns more than GHC 25 000 and do not want to cap Tier 2 at GHC 25 000, they can elect to contribute their Tier 1 excess amount to Tier 2. Therefore, the user can either cap Tier 2 at GHC 25 000 or add the excess Tier 1 contributions to Tier 2, for the contribution to be tax deductible.

Currently this is how the 3-Tier scheme works:

  • Tier 1 is the Basic National Social Security Scheme for all workers in Ghana. It is a defined benefit scheme and mandatory for workers to have 13.5% contributions made on their behalf. SSNIT is calculated on a maximum of GHC 25 000.
  • Tier 2 is a defined contributory Occupational Pension Scheme mandatory for workers with 5% contribution made on behalf of members.
  • Tier 3 which includes all Provident Funds and all other Pension Funds outside Tiers I and II is a voluntary scheme.

New enhancements to the 3-Tier scheme:

  • A user can elect to cap Tier 1 at GHC 25 000 and add the excess to Tier 2.
  • A user can elect to contribute SSNIT on the capped amount of GHC 25 000 for Tier 2.

The following statutory reports were updated with enhancements and to accommodate for the SSNIT changes:

  • GH-SSNIT Main report
  • GH-SSNIT-T2 Tier 2 report
  • GH-DT0107 PAYE Deductions Summary
  • GH-DT0107a Tax Deductions Schedule

Please get in touch with or Support Desk for these patches and apply according to the guideline 

Here you can find the Ghana Stat Components  

As well as the SSNIT Amendments

Kind Regards 

X3 HR and Payroll Support Desk