A typical payslip, line by line
Earnings
- Basic salary — your fixed pay. SSNIT is based on this figure.
- Allowances — transport, housing, fuel, utility or similar cash allowances. Usually taxable.
- Overtime and bonuses — variable pay, which can be taxed under special rules.
- Gross pay — the total of all earnings.
Statutory deductions
- SSNIT — your employee pension contribution. How SSNIT works.
- PAYE / income tax — tax on your income after SSNIT. How PAYE works.
Other deductions
- Voluntary pension (Tier 3) or provident fund.
- Loan or salary-advance repayments.
- Union dues, welfare, insurance or staff savings.
Net pay
Gross pay minus all deductions — the amount paid into your account.
Example breakdown
- Basic salary
- GH₵4,500.00
- + Taxable allowances
- GH₵500.00
- = Gross salary
- GH₵5,000.00
- − SSNIT (5.5% of basic)
- GH₵247.50
- = Taxable income
- GH₵4,752.50
- − PAYE on taxable income
- GH₵786.62
- = Estimated take-home pay
- GH₵3,965.88
PAYE detail: GH₵490.00 × 0% + GH₵110.00 × 5% + GH₵130.00 × 10% + GH₵3,166.67 × 17.5% + GH₵855.83 × 25% = GH₵786.62
Checking your payslip against the calculator
- Enter your basic salary and taxable allowances from the payslip into the calculator above.
- Compare SSNIT: it should be very close to 5.5% of basic salary.
- Compare PAYE. A lower figure on your payslip often means you have personal reliefs or voluntary pension contributions; a higher one can mean taxable benefits in kind or overtime.
- Anything else on your payslip is a non-statutory deduction specific to you.
If something does not add up, your employer's payroll or HR team can explain it. The calculator gives an estimate and cannot see your employer's records.