A Guide to Remuneration, Deductions and Benefits in Ghana
22 Sep 2026
3 min read
Ghanaian labour law establishes minimum standards governing remuneration, salary deductions, working hours and certain employment benefits. These rules help protect workers and promote fair and transparent employment practices.
What This Guide Explains
This guide explains:
Employer obligations relating to the payment of remuneration
The concept of the national minimum wage
Lawful and prohibited deductions from salaries
Basic statutory employee benefits
Working hours, overtime, and rest periods
This guide provides general legal information only. It does not provide payroll calculations, tax advice or personalised legal assessments.
Remuneration: Obligations and Entitlements
A. Meaning of Renumeration Under Ghanaian Law
Under Ghanaian law, remuneration includes the basic or minimum wage or salary and any additional emoluments payable directly or indirectly by an employer to a worker on account of the worker's employment.
An employment contract must provide for the payment of salary, wages and allowances in legal tender, in addition to any non-cash remuneration. A contractual provision to the contrary is void.
B. Minimum Wage
Ghana has a statutory National Daily Minimum Wage, determined by the National Tripartite Committee and subject to periodic review. Employers must comply with the applicable minimum wage in force at the relevant time.
Because the minimum wage may change, workers and employers should check the current rate when determining the applicable minimum remuneration.
C. Obligations of Employers
Employers are required to:
Pay the agreed remuneration at the time and place agreed in the employment contract, collective agreement or by applicable practice;
Make only deductions permitted by law or otherwise properly authorised; and
Comply with applicable statutory requirements concerning remuneration and conditions of employment.
D. Entitlements of Workers
Workers are entitled to equal pay for equal work without distinction of any kind.
Workers are also entitled to be paid for work performed and to receive remuneration on public holidays, subject to the applicable provisions of Ghanaian law.
Lawful Deductions from Salary
An employer cannot make deductions from a worker's remuneration simply because the employer chooses to do so.
Under the Labour Act, 2003 (Act 651), deductions from remuneration must be permitted by law or otherwise properly authorised.
Common lawful deductions include:
Income tax;
Social security contributions;
Pension or provident fund contributions agreed to by the worker; and
Repayment of salary advances or financial facilities granted at the worker’s request.
The legal basis for a deduction is important. Employers should ensure that any deduction made from a worker's remuneration complies with the applicable legal requirements.
Prohibited Deductions
Employers are prohibited from, among other things, imposing fines or pecuniary penalties on workers, and making unauthorised deductions.
Where a worker is aggrieved by a deduction and cannot resolve the matter with the employer, the worker may submit a written complaint to the National Labour Commission.
Social Security and Pension Contributions
Ghana operates a mandatory contributory pension scheme.
Employers are required to:
Deduct the employee’s statutory contribution from salary;
Pay the employer’s statutory contribution; and
Remit the required contributions within the prescribed timelines.
Failure to comply may result in legal consequences, including liability for company officers.
Basic Employee Benefits
Ghanaian labour law provides for basic employee benefits, including:
A. Annual Leave
Every worker is entitled to not less than fifteen working days of leave with full pay in each calendar year of continuous service.
An agreement to relinquish or forgo this statutory annual leave entitlement is void.
B. Maternity Leave
A female worker is entitled to at least twelve weeks of maternity leave upon production of the required medical certificate.
Maternity leave is paid, and the worker is entitled to her full remuneration and other benefits to which she is otherwise entitled. The period may be extended in certain circumstances.
A nursing mother is also entitled to interrupt her work for one hour during working hours to nurse her baby, and the interruption is treated as working hours and paid accordingly.
An employer must not dismiss a woman because of her absence from work on maternity leave.
C. Other Leave and Benefits
Additional leave or employment benefits may arise from other sources, including:
An employment contract; and
Workplace policies
Workers should therefore check their employment terms and applicable workplace policies for benefits beyond the statutory minimum.
Working Hours, Overtime and Rest Periods
A. Working Hours
The normal maximum working hours under the Labour Act are generally eight hours per day or forty hours per week, subject to exceptions provided by law.
Different working arrangements may apply in certain undertakings.
B. Overtime
Where a worker works beyond the hours fixed by the rules of the undertaking, the additional hours are generally regarded as overtime.
An undertaking must have fixed rates of pay for overtime work before workers may generally be required to perform overtime.
Workers cannot ordinarily be compelled to work overtime except in specified circumstances, such as where the nature of the undertaking requires overtime for its viability.
The Labour Act does not prescribe one universal overtime rate applicable to every undertaking. Employers and workers should therefore check the applicable employment terms, workplace rules or collective agreement.
C. Rest Periods
Workers are entitled to statutory rest periods during the working day and between periods of work, as well as weekly rest periods, subject to applicable exceptions under Ghanaian law.
Need More Help?
Understanding the general legal framework is an important first step, but individual employment matters can depend on the specific facts, employment contract and applicable workplace rules.
Explore Niellégal's Employment & HR resources for more practical information on employment rights and obligations.
For a specific legal question, use our Consult a Lawyer feature to request an introduction to an independent lawyer on the Niellégal Professional Network.
Important Note
This guide provides general legal information for educational purposes only. Laws may have changed since this guide was last updated. For specific legal advice about your situation, please consult a qualified lawyer. Accessing or using this information does not create a lawyer–client relationship.
Last updated: September 2026