Employment contracts in Ghana should be written if the employment is for six months or more and must contain both parties’ rights and obligations. Employers must provide a written statement with the name of the employer and employee, start date, job title, work hours, salary, annual leave, social security, overtime payment, sick leave and dispute resolution within two months of the employment starting. Employment contracts can be indefinite for long-term employment, while fixed-term contracts are for project-based work. Employers can also use temporary worker contracts for those employed for fewer than six months and casual work contracts for work as and when required. There are no statutory provisions for background screening but checks directly related to employment are allowed.

The daily minimum wage in Ghana is 18.15 GHS.

The standard workweek in Ghana consists of 40 hours a week and typically is broken down to 8 hours per day for a five-day workweek. The workweek can be increased to 48 hours per week in specific sectors.

Overtime

Work in excess of the standard weekly work hours is considered overtime and is regulated by the employment contract or collective agreements. When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed. These maximums are 48 hours per week.

Overtime hours in excess of 40 hours a week are paid at 150% of the regular pay rate.

No provision within the law to provide paid sick leave. However, any sick leave must be certified by a doctor.

Maternity Leave

Pregnant employees are entitled to 12 weeks (increasing to 14 weeks in the case of multiple or complicated births) of paid maternity leave at 100% of the employee’s regular pay rate. Maternity leave is paid by the employer.

After returning from maternity leave, the woman is entitled to one hour’s leave during the workday to nurse the child until the child reaches the age of one.

Paternity Leave

There are no statutory laws regarding paternity leave.

Parental Leave

There are no statutory laws regarding parental leave.

After one year of employment for a full-time employee, the annual paid leave entitlement is 15 working days.

An employee may be allowed additional leave types pending employer approval for the following:

• Adoption Leave: A person who adopts a child under the age of 10 is entitled to paid leave based on the employee’s average salary

• Childcare leave: A mother or father can take paid leave (equal to the minimum wage), which varies based on the age of the child:

  • Up to 2 children under the age of 14: 3 days’ leave

  • 3+ children under the age of 14: 6 days’ leave

  • For parents with a disabled child: The mother or father can take off an additional day of work each month until the child reaches the age of 18

• Compassionate Leave: Workers should be given paid time off for compassionate leave e.g. the death of a spouse. The law does not state how many days must be given, each company can decide their own policy.

Public holidays that fall on the weekend are moved to a weekday as a day off in lieu.

The religious holidays are determined by the lunar cycle and will be confirmed nearer the date of the holiday.

Date Day Holiday Notes
1 Jan 2024 - Monday - New Year’s Day
7 Jan 2024 - Sunday - Constitution Day
6 Mar 2024 - Wednesday - Independence Day
29 Mar 2024 - Friday - Good Friday
1 Apr 2024 - Monday - Easter Monday
11 Apr 2024 - Thursday - Eid ul-Fitr
1 May 2024 - Wednesday - May Day
17 June 2024 - Monday - Eid al-AdhaTentative
4 Aug 2024 - Sunday - Founders’ Day
5 Aug 2024 - Monday - Founders’ Day HolidayDay Off in Lieu
21 Sep 2024 - Saturday - Kwame Nkrumah Memorial Day
23 Sep 2024 - Monday - Kwame Nkrumah Memorial Day HolidayDay Off in Lieu
6 Dec 2024 - Friday - Farmers’ Day
25 Dec 2024- Wednesday - Christmas Day
26 Dec 2024Thursday - Boxing Day

Ghana provides universal healthcare, although supplementary private healthcare is recommended.

The termination process varies according to the employment agreement or collective bargaining agreement and is based on the type of contract and reason for termination.

Either the employee or employer can terminate the employment contract at any time. Notice in writing is required.

If the termination is deemed unfair, the employee may make a claim with the labor court and in some cases, have their employment re-instated.

If the employment is considered ‘at-will,’ either the employer or employee may terminate the employment at the end of the day without notice.

When there is no ‘at will’ clause in the employment contract, it is possible to pay the employee in lieu of notice.

Notice Period

Notice period in Ghana is as follows:

• For a contract of 3 or more years, one month’s notice or one-month pay in lieu of notice

• For an employment contract of fewer than three years, two weeks’ notice or two weeks’ pay in lieu of notice

• In the case of a contract from week to week, seven days’ notice

• A contract determinable at will by either party may be terminated at the end of the day without any notice

Severance Pay

There is no severance pay in the case of individual dismissals (for non-economic reasons).When the termination is due to redundancy, compensation is subject to negotiation between the employer and the employee.

Probation Period

Probation in Ghana is generally outlined in the employment agreement or collective bargaining agreement.

Employer Payroll Contributions
13.00% - Social Security & National Insurance Trust (SSNIT) and National Pension (NPRA), the minimal contributions payable is 66.16 GHS and the maximum is 7,020 GHS. The minimum insurable earnings for 2024 is 490.05 GHS and the maximum is 52,000 GHS.

13.00% - Total Employment Cost

Employee Payroll Contributions
5.50% - Social Security & National Insurance Trust (SSNIT) and National Pension (NPRA), the minimal contributions payable is 66.16 GHS and the maximum is 7,020 GHS. The minimum insurable earnings for 2024 is 490.05 GHS and the maximum is 52,000 GHS.

5.50% - Total Employee Cost

Employee Income Tax
0.00% - Up to 4,380.00 GHS
5.00% - 4,380.00 GHS – 5,700.00 GHS
10.00% - 5,700.00 GHS – 7,260.00 GHS
17.50% - 7,260.00 GHS – 43,260.00 GHS
25.00% - 43,260.00 GHS – 240,000.00 GHS
30.00% - 240,000.01 GHS and over

Payroll Cycle

The payroll cycle in Ghana is monthly and payments must be made on the same day of each month and no later than the last working day of each month. However, some employers choose to pay their employees on a bi-weekly basis.

13th Salary

There are no provisions in the law regarding 13th salaries.

Ghana is part of the Economic Community of West African States (ECOWAS) and other regional treaties that provides a specific framework for member states. 

Most business visitors to Ghana require a Business Visa (B-1). Some foreign nationals are visa-exempt based on their citizenship. B-1 visas allow for single or multiple entries. B-1 visa applicants may request an initial stay of 30 to 60 days. Business visas may 

The three main types of work authorization in Ghana which can be granted for up to 12 months are:

• The In Quota Work Permit for companies with a pre-approved quota

• The Standard Work Permit for all other foreign national workers (no quota but longer processing time)

• The PC (Petroleum Commission) Work Permit for companies active in the oil and gas sector

All travelers coming into or transiting through Ghana are required to have been vaccinated against yellow fever at least 10 days from the proposed date of travel and where already vaccinated, provide evidence (certificate) indicating the duration of the vaccination status of not more than 10 years before entering Ghana.

The standard VAT rate is 15%.