Country guide · 8 min read · Updated October 2026
Hiring in Ghana: the work permit, the contract and a salary worked through, step by step
How you hire in Ghana without an entity of your own: the work and residence permit step by step, moving someone already in Ghana, the contract, the employee test, what a salary costs and pays, leave, and what changed this year.
What does it take to hire a foreign national in Ghana?
A foreign national needs a work and residence permit from the Ghana Immigration Service. The work permit names the employer, within a quota granted to the company. The application goes to the Comptroller-General of Immigration, with the offer or contract and the person's qualifications. It carries a medical report from the Service's clinic in Accra and a police report from their home country. Through Global Kinect EOR, the permit is arranged without an entity of your own.
Follow the steps for a foreign national
The permit for a foreign employee is the work and residence permit. The other steps lead up to it or follow from it.
| Step | What happens |
|---|---|
| 1. The quota | The company holds a quota for the role. Nobody employs a foreign national in Ghana except under a permit granted through the Immigrant Quota Committee |
| 2. Entry | The person is lawfully admitted to Ghana before the permit is applied for |
| 3. The application | A letter to the Comptroller-General of Immigration applying for the permit. It carries the offer or contract, the CV, professional and educational certificates, the passport's data page, the non-citizen identification card, and the company's registration, tax clearance and audited accounts |
| 4. The checks | A medical report from the Ghana Immigration Service's clinic in Accra, and a police report from the person's home country |
| 5. The start | The employer and the employee each notify the Immigrant Quota Committee within seven days of the work starting. The employer also gives the Immigration Service a letter guaranteeing the person's repatriation expenses |
| 6. The first month's pay | Social security and income tax come off the first month |
Through Global Kinect EOR, the work permit is arranged where the role needs it.
Move someone who is already in Ghana
A work permit names the employer. Its holder takes no other paid employment in Ghana without the Immigrant Quota Committee's written consent. When the work ends, the employer and the employee each notify the Committee within seven days.
A Ghanaian citizen needs no permit. Their move turns on the notice their contract sets. The Labour Act's minimum is a month's notice on a contract of three years or more, and two weeks' under it.
Check the role is open to a non-Ghanaian
Under Ghana's Immigration Act, 2000, the Immigrant Quota Committee considers each application for a quota and a work permit. The Minister of the Interior issues them on its recommendation. A work permit goes to someone qualified for the work, whose employment will benefit Ghana generally. An approval to fill a quota post can set how long a foreign national holds it while a Ghanaian understudies the role.
The Ghana Investment Promotion Authority also grants expatriate quotas, under its own Act. The Ghana Investment Promotion Authority Act, 2026, assented to on 15 July 2026, replaced the 2013 Act. It widened the expatriate quota's thresholds.
The permit application carries the company's registration, its current tax clearance and its audited accounts for the previous year.
Set the contract up right
Employment for six months or more is secured by a written contract, which sets out the rights and obligations of each side in clear terms. Within two months of the start, the employer gives a written statement of the main terms, signed by both sides. A contract paid monthly runs from month to month, and one paid weekly from week to week. Pay is in legal tender.
A probation of reasonable length, set in advance, falls outside the Act's rules on unfair termination. The contract states its length.
Hours are at most 8 a day and 40 a week. Where some days are shorter, the others can run to 9 hours, within 40 a week. Longer days average out to 8 hours over four weeks or less. Overtime can be required only where the employer has fixed rates of pay for it. It is compelled only where the work's nature or an emergency needs it.
Continuous work has a break of at least 30 minutes, counted as working time. Each worker has 12 hours' rest between working days, and 48 consecutive hours' rest in every seven days, preferably over the weekend.
Know the employee test before you engage a contractor
Ghana's Labour Act treats a contract of service, express or implied, oral or written, as a contract of employment. A worker is anyone employed under one, whether continuously, part-time, temporarily or casually.
A temporary worker kept on by the same employer for six months or more without a break is treated as permanent.
A role that needs a work and residence permit goes through employer of record.
Work out what a salary costs you and what the employee takes home
Take a resident on GHS 15,000 a month in basic salary, from September 2026.
| The employee | You | |
|---|---|---|
| Basic salary | GHS 15,000 | |
| Social security | GHS 825 | GHS 1,950 |
| Income tax | GHS 3,148.25 | Nothing |
| The month's total | Takes home GHS 11,026.75 | Pays GHS 16,950 in all |
The first tier counts basic salary up to GHS 69,000 a month in 2026, so the whole salary counts here. The employee pays 5.5% and you pay 13%, 18.5% in all. Of that, GHS 2,025 goes to SSNIT for the first tier and GHS 750 to the trustees of a second-tier occupational scheme. Both are paid within 14 days of the month's end. Health insurance is funded from the first tier: of its 13.5%, 2.5% goes to the National Health Insurance Fund.
Income tax is worked out after the employee's social security comes off, on GHS 14,175 here. The bands take nothing on the first GHS 588, 5% of the next GHS 80, 10% of the next GHS 100, 17.5% of the next GHS 2,900 and 25% of the rest, GHS 3,148.25 in all.
A resident can apply to the Ghana Revenue Authority for personal reliefs, such as the marriage or the child education relief. This example claims none. A non-resident pays a flat 25%. The month's return is filed by the 15th of the next month.
Know the leave your people are entitled to
| Leave | What the law gives |
|---|---|
| Annual leave | At least 15 working days on full pay in each calendar year of continuous service. Where work is not regular through the year, 200 days worked count as a year. It can be taken in two roughly equal parts, with 30 days' notice of its start where possible. An agreement to give it up is void |
| Leave on leaving | Annual leave in proportion to the service in the calendar year, unless the employer had the right to dismiss without notice |
| Sickness | Sickness a doctor certifies does not reduce annual leave, and sickness during annual leave is not counted as part of it |
| Maternity leave | At least 12 weeks on full pay, on a medical certificate of the expected date, with annual leave kept in full. At least two weeks more for an abnormal birth or more than one baby, and further leave a doctor certifies for illness from the pregnancy or the birth |
| Nursing | An hour a day off work to nurse the baby, paid as working time |
End employment on the law's terms
Either side can end the contract on notice: a month's on a contract of three years or more, two weeks' under it, and seven days' on a contract from week to week. Notice is in writing, and pay for the notice period can replace it. A contract determinable at will ends at the close of any day.
The employer pays all remuneration due by the end of the notice. Where no notice is needed, it is paid by the next working day.
A termination is fair on the worker's incompetence or lack of qualification, proven misconduct, redundancy, or a legal bar on the work. It is unfair where the only reason is union membership, pregnancy or maternity leave, a certified temporary illness, or another ground the Act lists. It may be unfair where the employer cannot show a fair reason and a fair procedure. The National Labour Commission can order reinstatement, re-employment or compensation.
For a redundancy, the employer gives the Chief Labour Officer and the union written notice at least three months ahead, with the reasons, the numbers affected and the timing. It consults the union on avoiding the terminations and softening their effect. Redundancy pay and its terms are negotiated. A dispute over them can be referred to the Commission to settle.
See what changed this year, and what is next
| When | What changes |
|---|---|
| 1 January 2026 | The national daily minimum wage is GHS 21.77. Social security's first tier counts basic salary up to GHS 69,000 a month |
| 15 July 2026 | The Ghana Investment Promotion Authority Act, 2026 is assented to. It replaces the 2013 Act and widens the expatriate quota's thresholds |
| 1 September 2026 | New monthly income tax bands apply: nothing on the first GHS 588, and 35% above GHS 50,000 |
Common questions.
Does a foreign national need a new permit to change employer in Ghana?
Can someone work for us in Ghana as a contractor?
Do foreign employees pay social security in Ghana?
Hiring where you have no entity? Name the country and the role.
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