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The short answer
SSNIT's own FAQ says employers must remit the 13.5% first-tier contribution "within 14 days of the ensuing month", and that a penalty of 3% per month is imposed on unpaid contributions, with a further 3% per month possible if the employer ignores a written demand. Contribution reports must be submitted by the end of the month whether or not contributions are paid.
SSNIT contributions are the part of Ghana payroll that employers most often pay late, usually because the deadline comes before the PAYE date. This guide sets out what SSNIT itself says about rates, deadlines and penalties.
What you pay
SSNIT's FAQ gives the worker's contribution as 5.5% of basic salary and the employer's as 13%, a total of 18.5%. The employer pays the whole 18.5%, deducting the worker's 5.5% from pay. It splits as follows:
| Portion | Rate of basic salary | Goes to |
|---|---|---|
| First tier (remitted to SSNIT) | 13.5% | SSNIT, of which 2.5% passes to the National Health Insurance Authority |
| Second tier | 5% | The mandatory occupational scheme, through a trustee |
| Total | 18.5% |
One part of SSNIT's FAQ says a member "contributes 17.5% of his salary", which conflicts with the 18.5% given elsewhere on the same page. PwC's Ghana summary, reviewed in March 2026, also gives 5.5% and 13% (18.5%), so 18.5% is the figure to use; ask SSNIT if your letter shows otherwise.
When it is due
- Payment: SSNIT says the 13.5% must be remitted "within 14 days of the ensuing month", that is, within the first 14 days of the month after the salary month.
- Contribution report: SSNIT says reports "must be submitted by the end of the month whether contributions are remitted to the Trust or not".
- Who must register: SSNIT says that even if an organisation employs one worker, that worker should be registered and contributions paid.
SSNIT's home page also shows a contribution calendar, which at the time we viewed it listed "Contribution Report Submission" on 30 October and "Contribution Payment" on 13 November. Check that calendar each month, because the exact working-day dates can move.
The penalty
SSNIT's FAQ says: "Penalty of 3% per month shall be imposed on unpaid contribution." If the employer does not respond to a written demand, an "additional penalty of 3% per month on the contributions plus penalty may be imposed".
A worked example
Example only: a company has one employee on a basic salary of GH¢5,000 a month.
| Item | Calculation | Amount |
|---|---|---|
| Employee's 5.5% | 5,000 × 5.5% | GH¢275 |
| Employer's 13% | 5,000 × 13% | GH¢650 |
| Total 18.5% | 275 + 650 | GH¢925 |
| First tier to SSNIT, 13.5% | 5,000 × 13.5% | GH¢675 |
| Second tier, 5% | 5,000 × 5% | GH¢250 |
| Penalty if first tier is a month late, 3% | 675 × 3% | GH¢20.25 |
Check: GH¢675 + GH¢250 = GH¢925, the same as the employer and employee shares combined. The penalty looks small for one person but scales with the payroll: for 40 staff on the same salary it would be GH¢810 a month, before any additional penalty after a demand.
Why employers fall behind
The SSNIT date arrives before the PAYE date, so a business that pays all statutory deductions together on the 15th is already late with SSNIT. Others pay the money but miss the contribution report, or report on gross pay instead of basic salary, which is the base SSNIT's rates are set on. A new business sometimes delays registering its first worker, but SSNIT's FAQ is clear that one worker is enough to require registration.
If you have already missed a deadline
- Pay the outstanding contributions as soon as possible; the 3% monthly penalty keeps running while they are unpaid.
- Submit any missing contribution reports, which SSNIT expects whether or not you have paid.
- Reply to any written demand promptly; SSNIT says ignoring one can add a further 3% a month.
- Keep the payment receipts and reports together, so you can show the account is up to date when a client, bank or tender asks.
- Fix the cause: move the payment date in your calendar earlier, before the PAYE date.
How to pay
SSNIT's home page points employers to its online portal for paying contributions and also advertises payment by mobile money through the short code *711*9#. Employers register through the portal's employer enrolment page. For queries, SSNIT lists its contact centre on its website.
Nigerian employees and Nigerian staff
SSNIT's FAQ does not address non-Ghanaian workers separately; it says every worker in an employer-employee relationship must be registered. For employees, see SSNIT for Nigerian employees in Ghana. Staff working in Nigeria fall under Nigerian pension rules instead; see paying Nigeria-based staff. Our Nigeria library also explains Ghana's three-tier pension system.
Where Pryme fits
The Finance agent in a Pryme Business Account can prepare a monthly calendar that puts SSNIT before PAYE, and draft the payment for a person to approve; see payroll.
Questions people ask
When is SSNIT due each month?
SSNIT says within 14 days of the month after the salary month, with contribution reports by the end of the month.
What is the SSNIT late payment penalty?
SSNIT's FAQ says 3% per month on unpaid contributions, and a further 3% per month may be added if the employer ignores a written demand.
What are the SSNIT rates?
5.5% from the worker and 13% from the employer, 18.5% of basic salary in total; 13.5% goes to SSNIT and 5% to the second tier.
Do I register SSNIT for one employee?
Yes. SSNIT says even one worker should be registered and contributions paid.
Sources
- SSNIT: Frequently asked questions · accessed Oct 2026
- SSNIT: home page (contribution calendar, payment channels) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana, other taxes (reviewed 11 Mar 2026) · 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.