JANUARY 2026 – GHANA
SOCIAL SECURITY CONTRIBUTIONS CEILING 2026
It is important that employers note the following:
Social Security and National Insurance Trust (SSNIT) contributions increase
SSNIT has issued a public notice informing employers that the minimum and maximum insurable earnings levels applicable to the calculation of social security contributions for 2026 have been revised.
Statutory contributions towards retirement are categorised under a three-tiered scheme as follows:
- First tier – a mandatory basic social security scheme;
- Second tier – a mandatory fully funded and privately managed occupational scheme; and
- Third tier – a voluntary fully funded and privately managed provident fund and personal pension scheme.
Effective 1 January 2026, the monthly maximum insurable earnings level for Tier 1 has increased from GHS 61,000 to GHS 69,000 and the minimum insurable earnings limit has increased from GHS 490.05 to GHS 587.79.
As a result:
- The maximum contribution payable to SSNIT is now GHS 9,315.00 (13.5% x GHS 69,000).
- The minimum contribution is GHS 79.35 (13.5% x GHS 587.79).
The mandatory monthly social security and occupational scheme contribution rates are:
- Employers: 13% of the employee’s salary.
- Employees: 5.5% of the employee’s salary.
To view the public notice, follow the link.
