Enter a monthly salary to see the employee's SSNIT, the chargeable income, the PAYE in each band and the take-home pay. The calculator uses the PAYE bands the Ghana Revenue Authority publishes for the 2026 year of assessment, in force from 1 September 2026.
| Gross pay | |
| SSNIT, employee 5.5% of basic | |
| Voluntary pension allowed (max 16.5% of basic) | |
| Chargeable income | |
| PAYE | |
| Take-home pay | |
| Employer SSNIT, 13% of basic (paid on top) |
PAYE band by band
| Band | Rate | Income in band | Tax |
|---|
An estimate for a resident employee with no other reliefs. It is not tax advice; check unusual cases with GRA or your accountant.
The PAYE bands from 1 September 2026
PAYE is charged band by band on chargeable income — taxable pay after the employee's SSNIT. Each slice of income is taxed only at its own band's rate, so moving into a higher band never reduces take-home pay.
| Monthly chargeable income | Rate |
|---|---|
| First GH₵588 | 0% |
| Next GH₵80 | 5% |
| Next GH₵100 | 10% |
| Next GH₵2,900 | 17.5% |
| Next GH₵16,000 | 25% |
| Next GH₵30,332 | 30% |
| Above GH₵50,000 | 35% |
What changed: the tax-free first band rose from GH₵490 to GH₵588 a month, and the bands above it were reshaped, under the Income Tax (Amendment) Act, 2026 (Act 1178). If a payslip for September 2026 or later still starts at GH₵490, it is using the old bands. Source: GRA — PAYE.
How PAYE is worked out, step by step
- Gross pay = basic salary + taxable allowances.
- SSNIT: deduct the employee's 5.5% of basic salary.
- Reliefs: deduct any voluntary provident fund contribution, up to 16.5% of basic salary.
- Chargeable income = what is left. Apply the bands above to it.
- Take-home pay = gross pay − SSNIT − voluntary pension − PAYE.
The employer separately pays 13% of basic salary to SSNIT. That is a cost to the business, not a deduction from the employee.
Worked examples
| Basic salary | SSNIT (5.5%) | Chargeable income | PAYE | Take-home |
|---|---|---|---|---|
| GH₵1,500 | GH₵82.50 | GH₵1,417.50 | GH₵127.66 | GH₵1,289.84 |
| GH₵3,000 | GH₵165.00 | GH₵2,835.00 | GH₵375.72 | GH₵2,459.28 |
| GH₵5,000 | GH₵275.00 | GH₵4,725.00 | GH₵785.75 | GH₵3,939.25 |
| GH₵10,000 | GH₵550.00 | GH₵9,450.00 | GH₵1,967.00 | GH₵7,483.00 |
All with no allowances and no voluntary pension. Take the GH₵3,000 row: SSNIT is 165.00, leaving 2,835.00 chargeable. The first 588 is tax-free, the next 80 costs 4.00, the next 100 costs 10.00, and the remaining 2,067 is taxed at 17.5% — 361.72. PAYE is 375.72.
Running payroll for more than a few people
A calculator answers one salary. Payroll for a team also needs allowances, loans, leave, payslips, and the monthly PAYE and SSNIT schedules for filing. SellarPro HR & Payroll runs payroll alongside your sales and stock — see how to run payroll and issue payslips and how to set up payroll settings.