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Take-home pay and PAYE 2026
Monthly salary breakdown with the GRA bands from 1 September 2026 and SSNIT
Employee: [YOUR NAME]
Employer: [EMPLOYER NAME]
Month: [MONTH AND YEAR]
1. My pay this month
What Amount
Basic salary (monthly) GH₵ [AMOUNT]
Cash allowances (rent, transport, risk, etc.) GH₵ [AMOUNT]
Your voluntary Tier 3 / provident fund contribution GH₵ [AMOUNT]
2. From gross pay to take-home pay
Step Amount
Gross pay = basic + cash allowances GH₵ [AMOUNT]
SSNIT, 5.5% of basic salary GH₵ [AMOUNT]
Tier 3 / provident fund relief (up to 16.5% of basic) GH₵ [AMOUNT]
Chargeable income GH₵ [AMOUNT]
PAYE income tax (bands below) GH₵ [AMOUNT]
Take-home pay = gross − SSNIT − Tier 3 − PAYE GH₵ [AMOUNT]
3. PAYE band by band (monthly, 2026)
Band Rate Your income in it Tax
First GH₵588.00 0% GH₵ [AMOUNT] GH₵ [AMOUNT]
Next GH₵80.00 5% GH₵ [AMOUNT] GH₵ [AMOUNT]
Next GH₵100.00 10% GH₵ [AMOUNT] GH₵ [AMOUNT]
Next GH₵2,900.00 17.5% GH₵ [AMOUNT] GH₵ [AMOUNT]
Next GH₵16,000.00 25% GH₵ [AMOUNT] GH₵ [AMOUNT]
Next GH₵30,332.00 30% GH₵ [AMOUNT] GH₵ [AMOUNT]
Exceeding GH₵50,000.00 35% GH₵ [AMOUNT] GH₵ [AMOUNT]
Total GH₵ [AMOUNT] GH₵ [AMOUNT]
4. What my employer pays on top
Contribution Amount
Employer SSNIT, 13% of basic GH₵ [AMOUNT]
To SSNIT for Tier 1 (13.5% of basic; 2.5% of it goes to NHIA) GH₵ [AMOUNT]
To my Tier 2 trustee (5% of basic) GH₵ [AMOUNT]
5. The same pay for a year
× 12 months Amount
Gross pay GH₵ [AMOUNT]
SSNIT GH₵ [AMOUNT]
PAYE GH₵ [AMOUNT]
Take-home pay GH₵ [AMOUNT]
The rules (GRA and SSNIT, checked 21 October 2026) • 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%. • Deducted before PAYE: SSNIT 5.5% of basic, provident fund up to 16.5% of basic, mortgage interest on one home, approved donations. • Cash allowances are taxed with salary. Bonus: 5% up to 15% of annual basic, the excess at the graduated rates. • SSNIT: you pay 5.5% of basic, your employer 13% — 18.5% in all; 13.5% goes to SSNIT and 5% to Tier 2. • Check at the start of the year: GRA can change the bands, and the new 2026 bands replaced the old ones only from September.
6. Payslip checklist
Done Check on your payslip
☐ SSNIT is 5.5% of your basic salary — not of gross pay with allowances
☐ All cash allowances are in the taxable pay; reimbursed expenses are not
☐ PAYE uses the 2026 bands from your September 2026 pay onwards
☐ Tier 3 relief is no more than 16.5% of basic salary
☐ Bonus or overtime shown on a separate line with its own tax
☐ Your SSNIT number and Ghana Card PIN (TIN) are correct
A salary worksheet, not tax advice. Rates from gra.gov.gh (Pay As You Earn) and ssnit.org.gh, checked 21 October 2026. Check at the start of the year.