• Ghana uses a quota system to limit the number of expatriates based on workforce size and sector.
• ECOWAS Citizens: No visa required.
• Other Nationals: Must obtain a visa through a Ghanaian embassy.
• Single‑Entry Visa: Allows a stay of up to 3 months.
• Resident & Work Permits: Required to live and work in Ghana. Work permits, issued by the Ghana Immigration Service, are typically valid for 1 year. A residence permit application usually follows the granting of a work permit.

• Payroll Frequency: Weekly, bi‑weekly, fortnightly, or monthly payrolls are allowed.
• Income Components: Salaries, wages, bonuses, overtime, allowances, taxable benefits, and trust income.
• ‍Deductions:
  
  • Social security contributions
  • Qualifying insurance premiums
  • Charitable contributions
• Employer Contributions: Social security, workers’ compensation, and (if applicable) health insurance.
• ‍Social Security Contributions:
  • Employer: 13.0%
  • Employee: 5.5%
  • Total: 18.5%, with 2.5% of the employer share directed to the National Health Insurance Authority.

• Contract Types: Permanent, casual, or temporary. Written contracts must be provided within 2 months of employment.
• ‍Probation: No statutory maximum.
• ‍Working Hours: 40 hours per week (some sectors may extend to 48). Overtime is paid at 150% of regular pay for hours above 40 per week.
• ‍Notice Periods:
  
  • 3 years or more: 1 month’s notice or pay in lieu
  • Less than 3 years: 2 weeks’ notice or pay in lieu
  • Weekly contracts: 7 days’ notice
• Minimum Wage: GHS 19.97 per day.Termination: Permitted for reasons such as incompetence, misconduct, or redundancy. Written notice required.
• ‍Severance: Required in redundancy cases; calculated by service length and wage.
• ‍Non‑Compete: Permitted if reasonable and time‑bound.

• Social Security: Structured into 3 tiers; 2 mandatory, 1 voluntary.
• ‍Annual Leave: At least 15 working days per year after 1 year of service.
• ‍Sick Leave: No statutory paid sick leave, but medical practitioner‑certified sick leave is allowed separately from annual leave.
• ‍Maternity Leave: 12 weeks paid at full salary, extendable to 14 weeks for multiple/complex births. Nursing breaks of 1 hour daily for up to 1 year.
• ‍Paternity Leave: No statutory entitlement.
• ‍Family Leave:
  • 3–6 days childcare leave (depending on number of children)
  • 1 extra monthly day for parents of disabled children
  • Paid adoption leave for children under 10
  ‍
• Public Holidays: 13 paid national holidays.
• ‍Workers’ Compensation: Employers are liable under the Workmen’s Compensation Act.

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• Tax Residency:
  • Residents: Present ≥183 days in a 12‑month period, Ghanaian government employees abroad, or Ghanaian citizens absent less than 365 days.
  • Non‑Residents: Flat 25% tax on income.
  Tax Year: January 1 – December 31.
• ‍System: Progressive up to 35%.
• ‍Double Taxation Treaties: Ghana has multiple DTAs in force.