Guides · Payroll
SSNIT contributions explained: Tier 1, Tier 2 and the 2026 ceiling
What employers and employees pay to SSNIT, how the 18.5% splits between Tier 1 and Tier 2, the 2026 maximum insurable earnings and when the return is due.
Updated
Every employer in Ghana pays social security for its employees under the National Pensions Act, 2008 (Act 766). Here is what is paid, who pays it, and where it goes.
The 18.5% contribution
The total contribution is 18.5% of the employee’s basic salary each month:
- The employer pays 13%, on top of the salary.
- The employee pays 5.5%, deducted from their pay.
Tier 1 and Tier 2
The 18.5% is split between two schemes:
| Scheme | Share of basic | Made up of | Paid to |
|---|---|---|---|
| Tier 1: Basic National Social Security | 13.5% | Employer’s 13% + employee’s 0.5% | SSNIT |
| Tier 2: Occupational pension | 5% | Employee’s 5% | A licensed Tier 2 trustee chosen by the employer |
Part of the Tier 1 contribution funds the National Health Insurance Scheme, so there is no separate health levy on payroll.
Tier 3 is voluntary. Employers and employees can contribute to a provident fund or personal pension on top of the 18.5%, and some contributions qualify for tax relief within limits.
The 2026 ceiling and floor
Contributions are only paid on basic salary up to the maximum insurable earnings, which SSNIT set at GH₵69,000 a month from 1 January 2026 (up from GH₵61,000 in 2025). An employee earning more than that pays as if they earned GH₵69,000.
There is also a minimum insurable earnings, tied to the national minimum wage, below which the contribution is worked out as if the employee earned the minimum.
SSNIT and PAYE
The employee’s 5.5% is taken off before PAYE is worked out, so it lowers the income the employee is taxed on. See How to calculate PAYE in Ghana for a worked example.
An example
For an employee on a basic salary of GH₵5,000:
- Employee pays 5.5% = GH₵275.00 (deducted from pay)
- Employer pays 13% = GH₵650.00 (on top of pay)
- Tier 1 to SSNIT: 13.5% = GH₵675.00
- Tier 2 to the trustee: 5% = GH₵250.00
When it’s due
The monthly contribution and the SSNIT contribution report are due within 14 days after the end of the month. Late payment attracts penalties, so it’s worth setting a reminder a few days before.
Doing it in Achabs
The Payroll module works out Tier 1 and Tier 2 for every employee, applies the ceiling, shows the employer’s share on the pay run, and prepares the SSNIT monthly contribution return with its due date. Each employee’s SSNIT number and Tier 2 scheme are kept on their record.
Figures are as published by SSNIT for 2026 at the time of writing. Check SSNIT’s latest public notices before relying on them for a filing.
