AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Generally yes. Under Ghana's pension rules as KPMG summarised them, employers must contribute to Tier 1 (SSNIT) and Tier 2 for expatriate employees, at 18.5% of basic pay in total (13% from the employer, 5.5% from the employee), unless the worker qualifies for the exemption for stays of up to 36 months with proof of a pension scheme in another country. A non-citizen who leaves Ghana permanently can be paid a lump sum by SSNIT.
The short rule
Ghana runs a three-tier pension system set up by the National Pensions Act, 2008 (Act 766). Tier 1 is run by SSNIT, Tier 2 is a second mandatory tier, and Tier 3 is voluntary. KPMG's guide to the expatriate rules, published in May 2019 and based on guidelines from the National Pensions Regulatory Authority (NPRA) effective 7 April 2017, says employers must contribute to both Tier 1 and Tier 2 for expatriate employees. A Nigerian employee is an expatriate for this purpose.
Being an ECOWAS citizen helps elsewhere in the paperwork: the University of Ghana's international office lists a work permit at US$500 for ECOWAS nationals against US$1,000 for others, and says ECOWAS nationals are not counted against the immigrant quota. That page is undated, so treat the figures as indicative. A lower permit fee does not change your pension position; once you are on a Ghanaian payroll, the contribution rules below apply.
How much is deducted
| Item | Rate of basic pay |
|---|---|
| Employer contribution | 13% |
| Employee contribution | 5.5% |
| Total remitted | 18.5% |
| of which Tier 1 (SSNIT) | 13.5% (SSNIT keeps 11%, 2.5% goes to the National Health Insurance Authority as the National Health Insurance Levy) |
| of which Tier 2 | 5% |
| Tier 3 (voluntary) | Up to 16.5% combined |
Source: KPMG, May 2019. Rates can change; check your payslip and SSNIT's current figures. Employers must remit by the 14th day of the month after the deduction, under Act 766.
Over 45
KPMG reports that expatriates above 45 years of age pay the whole contribution into Tier 2 rather than splitting it with Tier 1.
Worked example (illustrative pay)
Example only: Tunde earns a basic salary of GH¢10,000 a month in Accra and is under 45.
| Line | Monthly amount |
|---|---|
| Employee 5.5% (from Tunde's pay) | GH¢550 |
| Employer 13% | GH¢1,300 |
| Total 18.5% | GH¢1,850 |
| To Tier 1: SSNIT 11% | GH¢1,100 |
| To Tier 1: NHIA levy 2.5% | GH¢250 |
| To Tier 2: 5% | GH¢500 |
GH¢1,100 + GH¢250 + GH¢500 = GH¢1,850, which matches the total. Only GH¢550 comes out of his pay; the employer bears the rest.
The 36-month exemption
An expatriate who will live and work in Ghana for no more than 36 months, and who shows proof of membership of a pension scheme in another country, may be exempted. SSNIT issues the Tier 1 exemption and the NPRA issues the Tier 2 exemption certificate. KPMG notes that the employment contract is the basis for counting the 36 months, and that the 2017 guidelines do not apply retrospectively.
For a Nigerian, the obvious foreign scheme is a Retirement Savings Account with a Nigerian pension fund administrator. Whether SSNIT and the NPRA accept a particular RSA statement as proof is their decision; ask before you rely on it. Our guide to keeping an RSA while living in Ghana explains the Nigerian side.
What about the ECOWAS social security convention?
ECOWAS has a General Convention on Social Security meant to let workers who move between member states keep their rights. KPMG's guide does not mention it, and we could not open a SSNIT or NPRA page in October 2026 explaining whether or how Ghana applies it to Nigerian workers. Do not assume it exempts you or transfers your contributions. Ask SSNIT directly, in writing, and keep the reply.
Leaving Ghana for good
Under section 4 of the National Pensions (Amendment) Act, 2014 (Act 883), as KPMG explains it, an expatriate who emigrates permanently is paid a lump sum by SSNIT:
- If you met the conditions for mandatory contributions, the present value of your contributions.
- If not, your contributions plus interest at 75% of the 91-day government treasury bill rate.
- If you contributed only to Tiers 2 and 3, your full benefits from those tiers.
Keep your SSNIT number, payslips and employer letters, and apply before you leave if you can; claims are easier in person.
Where Pryme fits
If your SSNIT lump sum or salary is paid in cedis and you plan to move some home, the Pryme app shows the rate and the fee before you approve a transfer. Self-employed? See voluntary SSNIT for the self-employed.
Questions people ask
Do foreigners pay SSNIT in Ghana?
Generally yes: employers must contribute to Tier 1 and Tier 2 for expatriate employees, according to KPMG's summary of the NPRA guidelines.
How much SSNIT is deducted from my salary in Ghana?
5.5% of basic pay from the employee, with 13% from the employer, per KPMG (2019). Check your payslip for current rates.
Can a Nigerian get SSNIT refund when leaving Ghana?
An expatriate who emigrates permanently can be paid a lump sum under section 4 of Act 883.
Does ECOWAS exempt Nigerians from SSNIT?
We found no source confirming that. Ask SSNIT in writing.
Sources
- KPMG Ghana: Guidelines on Expatriates' Registration and Participation in Ghana's Pension Scheme (May 2019) · accessed Oct 2026
- University of Ghana International Programmes Office: Immigration services (undated) · 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.