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The short answer
Yes. A Ghana employer pays 13% of basic salary and deducts 5.5% from the worker, 18.5% in all, and SSNIT's employer page says 13.5% of that goes to SSNIT (Tier 1) and 5% to a Tier 2 occupational scheme. The Tier 2 money goes to an approved trustee regulated by the National Pensions Regulatory Authority, within 14 days of the end of the month.
Ghana runs a three-tier pension system. Tier 1 is the basic state scheme run by SSNIT. Tier 2 is a mandatory occupational scheme, privately managed and fully funded. Tier 3 is voluntary. A Nigerian-owned company in Ghana with staff on its payroll is inside the first two tiers from its first employee.
The numbers
| Contribution | Rate of basic salary | Where it goes |
|---|---|---|
| Employer | 13% | Split below |
| Employee (deducted from pay) | 5.5% | Split below |
| Total | 18.5% | |
| Tier 1 | 13.5% | SSNIT |
| Tier 2 | 5% | Occupational scheme, through an approved trustee |
Rates from SSNIT's employer page; PwC Ghana's July 2026 guide gives the same 13% and 5.5% and says contributions go to SSNIT and approved trustees within 14 days from the end of the month in which the deduction should have been made.
What the employer has to do
- Register the company with SSNIT as an employer and get an employer number (see What do I register before hiring my first employee in Ghana?).
- Choose a Tier 2 scheme and a corporate trustee. The NPRA, the regulator, publishes registers of corporate trustees, pension fund managers and custodians, and a 2026 public notice of approved schemes; check the trustee is on the current list before signing.
- Enrol each employee in the scheme.
- Each month, deduct 5.5% from pay, add 13%, send 13.5% to SSNIT and 5% to the trustee, within 14 days of the month's end.
- Keep contribution schedules and receipts for each payment.
A worked example
Example, for illustration only. Monthly basic salary GH¢4,000.
- Employee deduction (5.5%)
- GH¢220
- Employer contribution (13%)
- GH¢520
- Total (18.5%)
- GH¢740
- To SSNIT (13.5%)
- GH¢540
- To the Tier 2 trustee (5%)
- GH¢200
The employee's GH¢220 also comes off pay before PAYE is calculated, because qualifying mandatory contributions are tax-exempt; see What are Ghana's PAYE tax bands for 2026?.
Why Tier 2 matters to the worker
The NPRA's FAQ explains the split in benefits: the lump sum on retirement comes from the occupational scheme, and the monthly pension from SSNIT. A worker whose Tier 2 contributions were never paid loses part of that lump sum, which is why staff and the regulator check. The NPRA FAQ also notes that early retirement is available at 55, and that under the two-tier mandatory scheme an unemployed person can claim their accrued benefit at 50.
Staff who are not Ghanaian
Nigerian staff on a Ghana payroll raise their own questions about SSNIT membership and what happens to contributions if they leave Ghana. Those are covered in Do I pay SSNIT as a Nigerian working in Ghana?, and the three tiers in more depth in SSNIT and Ghana's three-tier pension system.
Choosing a trustee: practical checks
Most small employers join a master trust scheme run by a corporate trustee rather than set up their own. Before signing:
- confirm the trustee appears on the NPRA's corporate trustee register, and the scheme on the NPRA's current notice of approved schemes;
- ask which fund manager and custodian the scheme uses; the NPRA FAQ says fund managers must be licensed by the Securities and Exchange Commission and registered with the Authority;
- ask for the fee structure in writing and how it is charged against members' accounts;
- ask how the trustee wants monthly schedules submitted, and what proof of payment it sends back;
- check how employees can see their own balances.
Keep a short file for each year: the trustee agreement, the monthly schedules and the trustee's acknowledgements. When an employee leaves, they will ask for a statement of what was paid in for them.
Common gaps in small companies
- Paying SSNIT on time but leaving the 5% Tier 2 portion unpaid because no trustee was ever appointed.
- Calculating contributions on gross pay in one month and basic pay in another.
- Deducting the employee's 5.5% from pay and then paying it late, which leaves the company holding staff money.
What we could not confirm
We did not find the penalty for late or missed Tier 2 payments on the NPRA pages we opened in October 2026. Ask your trustee or the NPRA for the current sanctions, and do not let contributions fall behind while you find out.
Where Pryme fits
Ghana pension payments go through SSNIT and your trustee. If the same group also employs staff in Nigeria, Pryme payroll handles naira salaries, and the Compliance agent can track contribution dates on both sides for a person to approve.
Questions people ask
Is Tier 2 pension mandatory in Ghana?
Yes. It is a mandatory occupational scheme; 5% of basic salary goes to it out of the 18.5% total.
How much does an employer pay for SSNIT and Tier 2 in Ghana?
The employer pays 13% of basic salary and deducts 5.5% from the employee; 13.5% goes to SSNIT and 5% to Tier 2.
When are Tier 2 contributions due?
Within 14 days from the end of the month in which the deduction should have been made.
How do I choose a Tier 2 trustee in Ghana?
Pick a corporate trustee from the NPRA's register and check the scheme against the NPRA's current notice of approved schemes.
Sources
- SSNIT: Become an employer (registration and contribution rates) · accessed Oct 2026
- PwC Ghana: Navigating taxation, 2026 tax facts and figures (July 2026) · accessed Oct 2026
- National Pensions Regulatory Authority: frequently asked questions · accessed Oct 2026
- National Pensions Regulatory Authority (Ghana): home page and trustee registers · 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.