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The short answer
A Ghana employer must pay the PAYE it has withheld from salaries to GRA by the 15th day of the month after the salaries are paid, according to PwC's Ghana summary reviewed in March 2026. Unpaid tax attracts interest at 125% of the statutory rate, compounded monthly, and the annual return of employees is due by 30 April of the following year.
PAYE is the income tax an employer deducts from each employee's pay and passes to the Ghana Revenue Authority. The employer is the one GRA holds responsible for paying it on time, so the deadline belongs on every payroll calendar.
The deadlines
| Obligation | Deadline | Source |
|---|---|---|
| Monthly PAYE payment | By the 15th day of the following month | PwC Ghana, Mar 2026 |
| Annual return of employees | By 30 April of the following year | PwC Ghana, Mar 2026 |
| SSNIT first-tier contributions | Within 14 days of the following month | SSNIT FAQ |
Example only: salaries for October are paid on 28 October. The PAYE withheld must reach GRA by 15 November. If the 15th falls on a weekend or holiday, pay earlier rather than assume an extension; we did not find a GRA rule moving the date.
SSNIT runs on its own, slightly earlier, timetable. See SSNIT contribution deadlines and penalties.
What you deduct
PwC says PAYE is withheld monthly at graduated rates up to 35% for resident employees and at a flat 25% for non-resident employees. Whether an employee counts as resident follows Ghana's residence rules, which our guide on tax residence for Nigerians in Ghana explains. For the bands themselves, see Ghana PAYE bands for 2026, or the Nigeria library's Ghana PAYE bands guide.
A monthly payroll calendar
Example only, for October salaries paid on 28 October, using the deadlines above:
| Date | Task |
|---|---|
| 28 Oct | Pay salaries; record PAYE and SSNIT deducted |
| By 31 Oct | Submit the SSNIT contribution report (SSNIT asks for reports by the end of the month) |
| By 14 Nov | Remit the 13.5% first-tier contribution to SSNIT |
| By 15 Nov | Pay October PAYE to GRA |
| 30 Apr next year | Annual return of employees for the year |
Check each month's SSNIT calendar and your GRA channel, because the exact working-day dates can move and the SSNIT report rule as stated on its FAQ does not say which month's end it means.
Common mistakes
- Paying PAYE on the date salaries are paid in the next month, rather than by the 15th.
- Treating a Nigerian employee as non-resident without checking the residence rules.
- Paying the tax but losing the payment proof, which makes later reconciliation with GRA hard.
- Forgetting bonuses and allowances paid outside the normal payroll run.
- Leaving a departing employee's final pay out of that month's PAYE schedule.
Most of these are fixed by one habit: reconcile each month's PAYE payment to the payroll schedule before the next payroll runs.
What happens if you pay late
PwC's Ghana summaries give late payment interest at 125% of the statutory rate, compounded monthly, on the amount outstanding at the start of each period. Because it compounds, a small shortfall left for several months grows faster than people expect. PwC does not state a separate penalty for late filing of the monthly return, and we did not find one on a GRA page we opened, so check the current penalty schedule with GRA.
- Pay the tax even if the return is not ready; interest runs on unpaid tax.
- Keep proof of each payment with the payroll schedule for that month.
- Unpaid PAYE can hold up a tax clearance certificate; see Ghana tax clearance for businesses.
How to file and pay
GRA accepts PAYE returns and payments through its own channels; the exact portal and payment routes are on GRA's website and its Taxpayer Service Centres can confirm them. The notice GRA issued on the 2026 VAT changes gives a toll-free line, 0800 900 110, for enquiries. Keep the monthly schedule of employees, gross pay, reliefs and tax deducted, because the annual return due on 30 April summarises those months.
Staff working in Nigeria
If some of your staff work in Nigeria, Ghana PAYE may not be the only payroll tax. Nigerian PAYE is remitted by the 10th of the following month; see paying Nigeria-based staff from a Ghana company.
What to check first
- Is your company registered as an employer with GRA and SSNIT?
- Is each employee correctly classed as resident or non-resident?
- Is the 15th in your payment calendar with a few days' margin?
- Are last year's employee details ready for the 30 April annual return?
Where Pryme fits
A Pryme Business Account includes payroll tools and a Finance agent that can prepare monthly remittance reminders and schedules; a person approves before any payment is made.
Questions people ask
When is PAYE due in Ghana?
By the 15th day of the month after the salaries are paid, according to PwC's Ghana summary reviewed in March 2026.
What is the penalty for late PAYE in Ghana?
PwC gives interest at 125% of the statutory rate, compounded monthly, on the unpaid amount. Check GRA for any separate filing penalty.
When is the annual PAYE return due?
By 30 April of the following year, according to PwC.
What PAYE rate applies to a non-resident employee in Ghana?
PwC gives a flat 25% for non-resident employees, against graduated rates up to 35% for residents.
Sources
- PwC Worldwide Tax Summaries: Ghana, other taxes (reviewed 11 Mar 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana, corporate tax administration (reviewed 11 Mar 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana, taxes on personal income (reviewed 11 Mar 2026) · accessed Oct 2026
- SSNIT: Frequently asked questions · accessed Oct 2026
- Ghana Revenue Authority: Notice to all VAT registered taxpayers (enquiry line) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.