One of our clients recently asked:
When is PAYE annual filing due in Ghana?
While payroll withholding obligations are well understood, year-end reporting requirements are sometimes overlooked, creating potential compliance risks.
Under Regulation 12 of the Ghana Income Tax Regulations, 2016, all employers are required to submit an Employer’s Annual Tax Deduction Schedule at the end of each year of assessment.
The regulation clearly states that the annual PAYE return must be filed:
Failure to meet this deadline may expose employers to penalties and increased scrutiny from the tax authority.
Annual PAYE filing is a mandatory obligation for all employers in Ghana. Ensuring timely and accurate submission is essential for maintaining full payroll compliance.
If this article raised questions or highlighted areas you’d like to understand better, let’s talk.Our team can walk through the details, implications, and practical considerations for your business.
