Author Archives: Marian Botchway

Ghana Employment Contracts: An Aide-mémoire

Employment contracts

An employment contract is a legal agreement between an employer and an employee that outlines the terms and conditions of their working relationship.  The contract protects both parties by setting clear expectations and obligations for each party. Whilst a contract can or verbal or in writing, we recommend you issue written contracts.  When drafting an […]

How To Pay Taxes on Ghana.Gov Portal

steps to pay tax

After you file a tax return on Ghana.Gov, it becomes a pending liability on the Pending Payment screen. Before you can make payment on Ghana.Gov, you must generate a tax bill from the Taxpayers portal for the tax type you have filed. Follow the steps below to make a payment. 1. Logon to with […]

How to File a Monthly PAYE Returns

Employers must file monthly PAYE returns and make tax payment by the 15th of the subsequent month. Failure to file and pay Tax by the due date attracts a penalty of GHC 500 and a further penalty of GHC10 for each day that the tax is overdue. Procedure to file PAYE Returns Visit the website […]

How to File Company Income Tax on the GRA Portal

1. Visit 2. Login with your TIN and Password. 3. Click on File Your Returns.   4. Select FILE RETURN. This will give you a dropdown of all the tax types. 5. Select Company Income Tax Return to file CIT. 6. Fill in the Return Form with the financial details for the period. These […]

Moving to Cloud Payroll Software – An Associate Shares Her Experience

I am a payroll associate in the payroll unit of SCG Chartered Accountants. I am also the technology champion of the payroll unit. We were running trials of the cloud payroll software when the lockdown came abruptly. But for the cloud payroll software, we would have struggled to run clients’ payrolls on time during the […]

The Expatriate And Ghana Pension Law – Frequently Asked Questions

Q1. What is the national pension scheme in Ghana? A: The National Pension Scheme is a 3-tier scheme created under the National Pensions Act 2008, Act 766. The tiers are: ● Tier 1 – the first tier is the Basic National Social Security Scheme for all workers in Ghana. It is a defined contribution scheme. […]