TaxLawGHby MSL Business School
MSL Business School Ghana payroll compliance guide
Ghana PAYE filing and payment
The employer guide to monthly PAYE returns, employee schedules, online payment, nil returns, corrections, annual reconciliation and payroll records.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.
MSL Business School Ghana PAYE filing at a glance
MSL Business School technical filing position
The employer files the monthly PAYE return and pays the tax by the fifteenth day of the following month.
The return must identify the reporting month, reconcile the employer summary to employee-level schedules and report the tax deducted. The employer then completes payment through the online process and preserves the filing and payment evidence.
Filing and payment are separate controls: submitting the return does not settle the liability. A complete month has an accepted return, the required employee schedules, completed payment and a payroll-to-ledger reconciliation.
Employer responsibility
The PAYE obligation belongs to the employer making qualifying employment payments.
A resident employer and a non-resident employer with a Ghanaian permanent establishment withhold PAYE from qualifying cash payments to employees. The employer reports and pays the tax for each payroll period.
The employer's GRA registration and portal access must support PAYE filing before the first return becomes due.
Obtain and validate each employee's TIN or Ghana Unique Identification Number before preparing the schedules.
Distinguish employees, casual workers, temporary workers, part-time employment and independent contractors before filing.
An employer that withholds less than the required amount remains liable for the statutory shortfall.
The employee's annual position remains relevant: PAYE does not remove an individual's obligation to account for other employment, business or investment income where an annual return is required.
MSL Business School monthly filing workflow
Close each payroll period through one controlled sequence.
- 01Freeze the payroll inputs
Confirm employees, residence, basic salary, allowances, benefits, bonuses, overtime, pension deductions, approved reliefs and staff movements.
- 02Calculate and review PAYE
Reconcile employee calculations to the payroll register and compare current deductions with year-to-date tax.
- 03Prepare the monthly summary
Complete the employer-level PAYE return for the reporting month and reconcile staff numbers, cash emoluments and tax deducted.
- 04Prepare employee schedules
Validate every employee identifier and the monthly tax-deduction detail, including engaged and disengaged employee information where applicable.
- 05File through the portal
Submit the return and required schedules through the GRA Taxpayers' Portal by the statutory deadline.
- 06Complete payment
Use the portal-generated payment process, complete settlement by the deadline and match the receipt to the filed period.
- 07Archive the evidence
Retain the accepted return, schedules, payment evidence, payroll register, journal reconciliation and supporting employee records.
Monthly PAYE return family
The form identifiers describe the data submitted through the electronic process.
| Form or schedule | Purpose | When used |
|---|---|---|
| DT 0107 | Monthly PAYE Deductions Return | Employer summary for every reporting month, including a nil month. |
| DT 0107A | Employer's Monthly PAYE Tax Deductions Schedule | Employee-level monthly cash-emolument and tax-deduction information. |
| DT 0107B | Engaged Employees Schedule | Employees newly engaged during the reporting month. |
| DT 0107C | Disengaged Employees Schedule | Employees whose employment ceased during the reporting month. |
Electronic filing controls the submission: use the current portal template and validation rules. The statutory form names remain useful for identifying the required return and schedules, but the live electronic process determines the upload format.
Employee schedule integrity
A PAYE schedule without valid employee tax identities is not complete.
GRA requires the employee's Taxpayer Identification Number or Ghana Unique Identification Number on PAYE returns. The employer should validate the identifier against the employee's legal identity before upload.
Employer name, TIN, filing period, tax office or portal account and authorised declarant must match the registered record.
TIN/GUIN, name, employee category, cash emoluments, tax deducted and staff-movement status must reconcile to payroll.
Opening staff plus engaged employees less disengaged employees should reconcile to the closing staff count.
The employee schedules must reconcile to total cash emoluments and tax deducted in the employer summary.
Rejection risk: GRA has stated that PAYE returns filed without the required employee TIN/GUIN can be rejected or treated as not filed.
PAYE payment
Complete payment by the same fifteenth-day deadline.
After filing, use the assessment, bill or payment reference generated through the portal process. Complete payment, confirm that it has posted against the correct PAYE period and retain the receipt.
Use the PAYE payment route and not a general withholding-tax, VAT or personal-income-tax payment line.
Match the payment to the month covered by the filed PAYE return.
Reconcile the payment to the tax deducted, including separately taxed bonus, overtime or casual-worker amounts reported for the month.
Retain the payment confirmation and verify the liability is cleared in the taxpayer account.
PAYE and pensions are separate obligations: PAYE is paid to GRA. Mandatory pension contributions follow the pension remittance process and are due within 14 days after the end of the relevant month.
Nil PAYE returns
A nil month is reported—it is not ignored.
The monthly PAYE return provides for a nil declaration where there were no payroll transactions for the period. A registered employer should file the nil return for that month rather than leave an unexplained filing gap.
Check whether the month is truly nil: a final salary, leave pay, bonus, gratuity, casual-worker payment or payment to a disengaged employee can create a PAYE reporting obligation even when regular payroll has stopped.
Errors and corrections
Correct the return, the employee schedule and the payment record together.
If an error is found, identify whether it affects employee identity, cash emoluments, benefit values, reliefs, pension, tax deducted, staff movement, the employer summary or payment. Use the current portal amendment process or the procedure directed by GRA for the affected period.
- 01Preserve the original filing
Retain the original return, schedules, acknowledgement and payment evidence.
- 02Recalculate the affected employee
Document the original amount, corrected amount, reason and year-to-date impact.
- 03Amend all affected layers
Correct the employee schedule, employer summary and payment or credit position consistently.
- 04Confirm portal posting
Verify that the amended result appears against the correct period and that any additional tax has been paid.
Do not overwrite the audit trail: the employer should be able to show what changed, who approved it, when it was corrected and how the resulting tax difference was settled.
MSL Business School year-end reconciliation
Annual PAYE has two separate deadlines: 15 January and 30 April.
15 January — annual withholding shortfall
Where the employer's total withholding for the year is less than the amount required to meet the employee's employment-tax liability, the employer pays the difference within 15 days after the end of the year of assessment. Under L.I. 2244, that shortfall is not recoverable by the employer from the employee.
30 April — employer annual schedules
The employer submits the annual tax-deduction schedule not later than four months after the calendar year ends. The filing specifies tax withheld for each employee and reconciles the annual employee data to the monthly returns.
| Annual form or schedule | Purpose | Deadline |
|---|---|---|
| DT 0108 | Annual PAYE Deductions Return — employer summary. | 30 April |
| DT 0108A | Employer's Annual PAYE Tax Deductions Schedule — employee-level annual tax. | 30 April |
| DT 0108B | Annual Employees Information Schedule — annual employee information. | 30 April |
Annual filing is not a thirteenth monthly return: it is the employer's employee-by-employee reconciliation of the full calendar year.
Engaged and disengaged employees
Employee movements must be reflected in the month they occur.
Obtain the tax identity, prior year-to-date employment information where relevant, pension details and valid relief evidence before calculating payroll.
Report the staff movement and include final taxable salary, leave pay, bonus, gratuity or other employment payment in the correct period.
Preserve the employee's year-to-date income and tax information required under the statutory change-of-employment framework.
Classify and report a later payment according to its actual legal character; termination does not automatically make it tax-free.
PAYE records
Retain the payroll audit trail for at least six years.
Tax records are retained for at least six years from the relevant statutory date, and longer where the law requires because an audit, objection, appeal or other unresolved matter remains open.
| Record group | Core evidence |
|---|---|
| Employee master data | Employment contract, identity, TIN/GUIN, residence, start and cessation dates and employee category. |
| Payroll calculations | Basic salary, allowances, benefits, bonus, overtime, pension, reliefs, taxable income, PAYE and year-to-date values. |
| Benefit evidence | Vehicle, accommodation, utility, loan and other benefit calculations and employee contributions. |
| Monthly filing | DT 0107 data, employee schedules, engaged/disengaged schedules, submission acknowledgement and amendment history. |
| Payment | Payment reference, bank or electronic confirmation, portal receipt and taxpayer-account posting. |
| Annual reconciliation | DT 0108, DT 0108A, DT 0108B, year-end shortfall calculation and payroll-to-ledger reconciliation. |
| Approval trail | Payroll review, exception reports, correction approvals and communications supporting disputed or unusual items. |
Non-compliance
Late, incomplete or inaccurate PAYE creates separate exposures.
A return filed after the statutory date attracts the applicable late-filing consequence.
Unpaid PAYE attracts statutory interest from the payment due date.
The employer remains responsible for the amount that should have been withheld under the employment-withholding rules.
A return without required employee TIN/GUIN information can be rejected or treated as not filed.
False, misleading or materially incomplete information can trigger assessment and statutory sanctions.
Failure to maintain the required payroll evidence creates an independent record-keeping exposure.
Early correction matters: file the outstanding return, pay the principal liability and correct the employee schedules promptly; delay increases interest and weakens the employer's audit position.
Frequently asked questions
Ghana PAYE filing questions
When is a Ghana PAYE return due?
The employer files the monthly PAYE return on or before the fifteenth day of the month following the month in which the deduction was made.
When must monthly PAYE be paid?
The tax withheld is paid by the same fifteenth-day deadline. Filing the return does not by itself complete payment.
Where is a PAYE return filed?
PAYE returns and employee schedules are filed through the GRA Taxpayers' Portal using the current electronic workflow and upload format.
What is the monthly PAYE return form?
DT 0107 is the Monthly PAYE Deductions Return. DT 0107A provides employee-level deductions, while DT 0107B and DT 0107C report engaged and disengaged employees where applicable.
Must an employer file a nil PAYE return?
Yes. The monthly return provides for a nil declaration where there were no payroll transactions for the period. A registered employer should report the nil period rather than leave it unfiled.
Must employee TINs be included in PAYE schedules?
Yes. The employee's TIN or Ghana Unique Identification Number is required. GRA has stated that a return without the required employee identifiers can be rejected or treated as not filed.
When is the employer's annual PAYE return due?
The Employer's Annual Tax Deduction Schedule is filed not later than four months after the calendar year ends, which is 30 April.
Which annual PAYE schedules are filed?
The annual return family comprises DT 0108, DT 0108A and DT 0108B, covering the employer summary, employee-level annual tax deductions and annual employee information.
When is a year-end PAYE shortfall paid?
An employer withholding shortfall for the year is paid within 15 days after year-end, which is 15 January for a calendar-year payroll.
Can the employer recover the year-end shortfall from the employee?
Under the employer-withholding rule in L.I. 2244, the annual difference paid by the employer is not recoverable by the employer from the employee.
How long must PAYE records be kept?
Keep the necessary payroll and tax records for at least six years from the relevant statutory date, and longer where an unresolved audit, objection, appeal or other rule requires continued retention.
Is PAYE filing the same as SSNIT filing?
No. PAYE is filed and paid to GRA. Mandatory pension returns and contributions follow the separate pension process and deadline.
MSL Business School legal reference map
Primary authority and operative filing framework
- Income Tax Act, 2015 (Act 896), as amendedEmployer withholding, payment of withheld tax, employee income and the broader PAYE framework.
- Income Tax Regulations, 2016 (L.I. 2244)Employer withholding calculations, annual shortfalls, change of employment and annual employer schedules.
- Regulation 8 of L.I. 2244Employer liability for under-withholding and payment of the annual difference within 15 days after year-end.
- Regulation 12 of L.I. 2244Employer's Annual Tax Deduction Schedule filed not later than four months after year-end.
- Revenue Administration Act, 2016 (Act 915), as amendedTaxpayer identification, electronic documents, returns, payments, records, corrections, interest, penalties and enforcement.
- Section 27 of Act 915Necessary tax records retained for at least six years from the relevant date, subject to longer statutory retention where applicable.
Authority hierarchy: legislation determines the legal obligation. GRA forms, portal templates and administrative guidance implement that obligation and should be followed in their current electronic format.
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
This filing guide forms part of MSL Business School's public tax and fiscal policy education work. MSL publishes TaxLawGH to make Ghana's tax law accurate, understandable and useful to employers, payroll teams, practitioners, students and policy professionals.
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