Academy›👥 Employing people

PAYE: tax on salaries

Deducting income tax from pay, paying it to GRA, and the yearly return.

⏱ 5 min Lesson 3 of 3

Each month, work out income tax on each worker's taxable pay with GRA's current rates and deduct it.

Pay and file PAYE by the 15th of the next month — for permanent, part-time and casual staff.

File your annual return of employees' PAYE by 30 April.

Give each worker a payslip showing gross pay, SSNIT, PAYE and net pay.

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📌What you need to know

The worker's 5.5% SSNIT is taken off before PAYE is worked out.
GRA changes the PAYE bands from time to time — use the current table from GRA, or software that is kept up to date.
PAYE you deduct is held for GRA; paying it late brings penalties from the GRA e-tax system.
Casual and part-time workers are covered too.

In Ghana: the numbersChecked 14 October 2026

Monthly PAYE due15th of the next month

Annual employer return30 April

CoversPermanent, part-time and casual staff

Using an old PAYE table after the bands change.

Paying PAYE but not filing the return (or the reverse).

Leaving casual workers out of PAYE.

💡

Tip. Let your payroll calculate SSNIT and PAYE together, so the order (SSNIT first) is always right.

Do it in DatanaDatana handles this part for you.

Sources · checked 14 October 2026