Pay and rights at work · 4 min read
SSNIT contribution 2026: 5.5%, 13%, Tier 1, Tier 2 and the minimum and maximum
You pay 5.5% of your basic salary and your employer adds 13%, so 18.5% goes in. In 2026 it applies between GHS 587.80 and GHS 69,000 a month.
You pay 5.5% of your basic salary to SSNIT and your employer pays 13% on top, for a total of 18.5%. Of that, 13.5% goes to SSNIT as Tier 1 and 5% goes to a privately managed Tier 2 scheme. For 2026, the contribution is worked out on basic pay between GHS 587.80 and GHS 69,000 a month. On a basic salary of GHS 5,000, you pay GHS 275 and your employer pays GHS 650.
Where does the 18.5% go?
Take a basic salary of GHS 5,000. Only the first line below comes out of your pay. The employer pays the 13% on top of your salary.
You, 5.5%: 275.00 Your employer, 13%: 650.00 Total, 18.5%: 925.00 To SSNIT, Tier 1, 13.5%: 675.00 (of which to the NHIA for health insurance, 2.5%: 125.00) To Tier 2 trustees, 5%: 250.00
So your health insurance share is already inside this money. SSNIT says 2.5% is passed on to the National Health Insurance Authority for the member's health insurance. It's not a separate line on top.
What are Tier 1, Tier 2 and Tier 3?
Ghana's pension system has three parts, and they do different jobs.
- Tier 1 is the basic national scheme, run by SSNIT. It's mandatory, and it pays your monthly pension.
- Tier 2 is a mandatory occupational scheme, run privately by trustees that the National Pensions Regulatory Authority licenses. It pays the lump sum.
- Tier 3 is voluntary. It covers provident funds and personal pensions outside the first two tiers.
GRA treats a provident fund of up to 16.5% of basic salary, paid by you, your employer or both, as coming off your income before PAYE. On a basic of GHS 5,000, that limit is GHS 825 a month. So a Tier 3 plan can lower your tax as well as build savings.
What are the minimum and maximum for 2026?
SSNIT's public notice of 13 January 2026 sets these from 1 January 2026, under section 63(3) of the National Pensions Act.
- Maximum insurable earning: GHS 69,000 a month, up from GHS 61,000.
- Minimum insurable earning: GHS 587.80 a month, up from GHS 539.19.
- Maximum and minimum contributions payable to SSNIT: GHS 9,315.00 and GHS 79.40.
- Your own share at the maximum: 5.5% of GHS 69,000, which is GHS 3,795 a month by our sum. The notice doesn't print this one.
You may still see older figures online, including a GHS 25,000 maximum. The January 2026 notice is the newest we found, so use it. If your basic pay is above GHS 69,000, your SSNIT stays at the capped amount.
How much SSNIT do I pay on my salary?
Multiply your basic salary by 0.055. Allowances aren't counted. These are the worker's and employer's shares at a few salaries.
- Basic GHS 1,500: you 82.50, employer 195.00
- Basic GHS 3,000: you 165.00, employer 390.00
- Basic GHS 6,000: you 330.00, employer 780.00
- Basic GHS 10,000: you 550.00, employer 1,300.00
- Basic GHS 20,000: you 1,100.00, employer 2,600.00
- Basic GHS 69,000 or more: you 3,795.00, employer 8,970.00
SSNIT comes off before PAYE, so each cedi of it also lowers your tax. The calculator shows both together.
How can I check my employer is paying?
SSNIT says the employer must remit within 14 days after the end of the month, and must send a contribution report each month. SSNIT's FAQs say a penalty of 3% a month is imposed on unpaid contributions.
You can check for yourself. SSNIT's FAQs describe a mobile app, a web portal at portal.ssnit.org.gh and a USSD service that shows a short version of your statement. Look for months with a missing entry and compare them with your payslips. If your payslip shows the deduction and your statement doesn't, raise it with payroll first and then with SSNIT at [email protected] or 0302 611 622.
Self-employed people can join too, but it's optional for them. SSNIT's SEED scheme is aimed at them.
Sources and further reading
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Frequently asked questions
Is SSNIT charged on gross or on basic salary?
On basic salary. SSNIT's FAQs and GRA's PAYE page both say 5.5% of basic salary.
Does the employer's 13% come out of my pay?
No. It's on top. If a payslip takes 18.5% from you, ask payroll to explain it.
Can I stop paying SSNIT?
Not as an ordinary employee. The first two tiers are mandatory for workers in the private and public sectors. SSNIT's FAQs name judges, university lecturers and people in the security services as the exceptions. Tier 3 is the voluntary part.
When can I get my pension?
SSNIT's Old Age page says a full pension needs at least 180 months of contributions and age 60. A reduced pension is possible from 55.