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Register as an employer for PAYE

Register your business as an employer with the Ghana Revenue Authority (GRA) to deduct and remit Pay As You Earn (PAYE) income tax on behalf of your employees every month.

Before you apply

Ensure your business has a TIN and all employees have their Ghana Card PINs ready (which serve as their individual TINs). You will need to set up a payroll system that calculates PAYE using the current GRA income tax bands.

Step by step

  1. Log in to the GRA Taxpayer Portal at gra.gov.gh with your business TIN.
  2. Select “Employer Registration” under the PAYE section.
  3. Enter your business details and the number of employees.
  4. Submit the form and receive your Employer PAYE Reference Number.
  5. Set up monthly PAYE deductions from employee salaries.
  6. Remit the collected PAYE to GRA on or before the 15th of each month.

After you register

File monthly PAYE returns even in months when no salaries are paid. Issue each employee an annual P9A payslip summary. Keep payroll records for at least 6 years in case of audit.