Calculate the real employer cost of SSNIT in Ghana: Tier 1, Tier 2, and the 2026 insurable earnings cap. See why the employer rate is 13%, not 18.5%. Free, no sign-up.

Ghana SSNIT & Full Employer Cost Calculator

Calculate the real employer cost of SSNIT in Ghana: Tier 1, Tier 2, and the 2026 insurable earnings cap. See why the employer rate is 13%, not 18.5%. Free, no sign-up.

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Ghana SSNIT and Full Employer Cost Calculator

See what an employee actually costs you in Ghana: basic salary, employer SSNIT contribution, and any extra benefits, using the 2026 insurable earnings cap.

SSNIT is calculated on basic salary only, not gross pay. Housing, transport, and medical allowances are excluded from this base.

Employer cost breakdown

Enter a basic salary to see your estimate.

How this is calculated: Under Ghana's National Pensions Act, 2008 (Act 766), the employer pays 13% of basic salary and the employee pays 5.5%, an 18.5% combined mandatory contribution. The employer remits 13.5% of basic salary to SSNIT for Tier 1 (this figure already includes the employee's 5.5%, it is not an employer-only rate) and a separate 5%, funded entirely by the employer, to the employee's licensed Tier 2 private trustee. For 2026, SSNIT set the maximum insurable earnings at GH₵69,000 a month and the minimum at GH₵587.79, effective 1 January 2026. Contributions above the cap or below the floor are calculated on the cap or floor amount, not the actual salary. This tool covers employer cost only. PAYE income tax is withheld from the employee's pay and does not add to employer cost, so it is not included here. This is an estimate for planning purposes, not payroll or tax advice, confirm exact figures with SSNIT and a licensed payroll provider.

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Does the employer really pay 13.5% to SSNIT in Ghana?

Not exactly, and it’s the most common mix-up in Ghana payroll guides. The employer pays 13% of basic salary in total. The 13.5% figure is what gets remitted to SSNIT for Tier 1, but that already includes the employee’s own 5.5% contribution, it isn’t an extra employer-only rate. The employer’s real cost splits into an 8% Tier 1 portion and a 5% Tier 2 portion.

What’s the difference between SSNIT Tier 1 and Tier 2?

Tier 1 is the mandatory Basic National Social Security Scheme, managed directly by SSNIT, paying a monthly pension at retirement. Tier 2 is a mandatory occupational pension scheme, funded entirely by the employer at 5% of basic salary but managed by a licensed private trustee the employee chooses, paid out as a lump sum.

What’s the maximum and minimum salary SSNIT contributions are calculated on in 2026?

SSNIT raised the maximum insurable earnings to GHS 69,000 a month, up from GHS 61,000, effective January 1, 2026. The minimum insurable earnings floor is GHS 587.79. Salaries above or below these limits have their SSNIT contribution calculated on the cap or floor, not the actual salary.

Are allowances included when calculating SSNIT contributions?

No. SSNIT contributions are calculated on basic salary only. Housing, transport, medical, and other allowances are excluded from the calculation base, even though they’re part of an employee’s total pay package.

Does SSNIT affect an employer’s PAYE income tax obligations?

Not directly. PAYE is withheld from the employee’s own pay and doesn’t add to the employer’s cost. The employee’s 5.5% SSNIT contribution is tax-deductible though, which lowers their taxable income and their PAYE bill.

How often must employers remit SSNIT contributions?

Employers must remit both the 13.5% Tier 1 payment to SSNIT and the 5% Tier 2 payment to the employee’s private trustee within 14 days of the end of the month the contributions relate to.

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