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Bitrix24 PAYE 2026 · SSNIT · GRA bands
PAYE calculator Ghana 2026 — your take-home pay with the new GRA bands and SSNIT
Short answer. Put in your basic salary, cash allowances and any Tier 3 contribution: you see SSNIT, your chargeable income, the PAYE in each band and your take-home pay, using the GRA monthly bands that took effect on 1 September 2026. SSNIT: 5.5% of basic salary from you, 13% from your employer — 18.5% in all; 13.5% to SSNIT (2.5% of it to NHIA), 5% to Tier 2 (SSNIT).
- Check the PAYE line on your paysliptype the date
- Your employer files the monthly PAYE return by the 15th of the next monthtype the date
Check your own case.
GRA: monthly PAYE returns are filed by the employer on or before the 15th day of the month after the deduction.
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PAYE 2026 · SSNIT · GRA bands
Your take-home pay — SSNIT, PAYE band by band and what is left
Put in your monthly basic salary, cash allowances and any Tier 3 or provident fund you pay. You see SSNIT, chargeable income, PAYE with the GRA monthly bands for 2026 (from 1 September 2026) and your take-home pay, plus an Excel payslip check. No sign-up.
- Compare the PAYE with your payslip — the Excel file has a «Payslip check» sheet that shows the difference.
- Check that SSNIT is 5.5% of your basic salary, not of gross pay with allowances.
- Check at the start of the year: GRA publishes the bands for each year of assessment; these apply from 1 September 2026.
Arithmetic only, with the GRA monthly bands for 2026 (effective 1 September 2026): first GH₵588 0%, next GH₵80 5%, next GH₵100 10%, next GH₵2,900 17.5%, next GH₵16,000 25%, next GH₵30,332 30%, above GH₵50,000 35%. SSNIT 5.5% of basic and Tier 3 up to 16.5% of basic are deducted first. Bonus, overtime, benefits in kind and personal reliefs are not included. Not tax advice. Check at the start of the year.
Lida, Layers template assistant
Tell me your basic salary and allowances, and I will show your PAYE band by band and your take-home pay.
The Excel file checks your payslip for you.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| SSNIT | 5.5% of basic salary from you, 13% from your employer — 18.5% in all; 13.5% to SSNIT (2.5% of it to NHIA), 5% to Tier 2 | SSNIT |
| Deducted before PAYE | SSNIT 5.5% of basic; provident fund (Tier 3) up to 16.5% of basic; mortgage interest on one home; approved donations | GRA — PAYE |
| Taxed with salary | Cash allowances: rent, transport, risk, night duty, responsibility and others; benefits in kind at their value | GRA — PAYE |
| Monthly bands 2026 | First GH₵588 0%; next GH₵80 5%; next GH₵100 10%; next GH₵2,900 17.5%; next GH₵16,000 25%; next GH₵30,332 30%; above GH₵50,000 35% | GRA — PAYE, Act 1178 |
| Bonus | 5% on bonus up to 15% of annual basic salary; the excess is added to income and taxed at the bands | GRA — PAYE |
Check at the start of the year: GRA publishes the bands for each year of assessment, and the 2026 bands above apply from 1 September 2026 (Income Tax (Amendment) Act, 2026, Act 1178). Non-resident individuals pay a flat 25%.
Step by step
What to do, in order
1
Take your payslip
Basic salary, every cash allowance and any provident fund you pay.
2
See each deduction
SSNIT 5.5% of basic, Tier 3 relief, then PAYE band by band.
3
Check your payslip
If the PAYE is different, the Excel file shows the difference to ask payroll about.
Questions
How is PAYE calculated in Ghana?
Your employer adds basic salary and cash allowances, deducts SSNIT (5.5% of basic) and any provident fund up to 16.5% of basic, and taxes what is left with the GRA monthly bands. The calculator shows every band.
What are the PAYE rates for 2026?
GRA lists these monthly bands for 2026, effective 1 September 2026: first GH₵588 at 0%, next GH₵80 at 5%, next GH₵100 at 10%, next GH₵2,900 at 17.5%, next GH₵16,000 at 25%, next GH₵30,332 at 30%, and above GH₵50,000 at 35%.
Is SSNIT deducted from basic or gross salary?
From basic salary: you pay 5.5% and your employer 13%. Allowances are taxed but do not attract SSNIT in this calculation.
My January–August 2026 payslips used other rates — why?
GRA says the 2026 bands took effect on 1 September 2026. Pay before that used the earlier table, so compare only September 2026 onwards with this calculator.
Are bonus and overtime included?
No: GRA taxes them separately — bonus at 5% up to 15% of annual basic salary, overtime for qualifying junior staff at 5% or 10%. Put only regular pay here.
Is it free? Do I need to sign up?
It is free and you do not need to sign up: fill in, see the result and download. With a free account you can save a copy to your Layers.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
A calculator, not tax advice. Personal reliefs, benefits in kind, bonus and overtime can change your PAYE; GRA and your payroll decide the exact amount.