SSNIT Schedule 4: A Complete Guide for Ghana Employers
Every Ghana employer with at least one worker is required to register with SSNIT and make monthly contributions. But many SME owners are confused about the rates, the filing process, and what happens if they get it wrong. This guide covers everything you need to know.
⚠️SSNIT non-compliance carries penalties. The Social Security and National Insurance Trust (SSNIT) can impose fines and pursue legal action for late or missing contributions.
What is SSNIT Schedule 4?
Schedule 4 is the monthly contribution report you file with SSNIT. It lists every employee, their gross salary, and the calculated contributions for the month. SSNIT uses it to credit each worker's pension account.
SSNIT contribution rates (2025)
- ✓Employer contribution: 13.5% of the worker's basic salary (goes to the pension fund)
- ✓Employee Tier 1: 5.5% of basic salary (deducted from worker's pay, remitted by employer)
- ✓Employee Tier 2: 5% of basic salary (goes to a private pension trustee — separate from SSNIT)
Total employer outlay per employee: 13.5% (your cost) + deducting 5.5% from their gross pay. Tier 2 (5%) is separate — managed by private trustees like databank, Old Mutual, or similar.
Example: calculating SSNIT for one employee
Employee gross salary: GHS 2,000/month
Employer SSNIT (13.5%): GHS 270 → you pay this
Employee Tier 1 (5.5%): GHS 110 → deduct from salary, remit to SSNIT
Employee Tier 2 (5%): GHS 100 → deduct from salary, remit to trustee
Employee takes home: GHS 2,000 − GHS 110 − GHS 100 = GHS 1,790 (before income tax)
How to file Schedule 4 manually
- ✓Log in to the SSNIT employer portal
- ✓Navigate to "Contribution Submission" and select the month
- ✓Enter each worker's name, SSNIT number, and gross salary
- ✓The system calculates contributions automatically
- ✓Submit and pay by the 14th of the following month
💡Payments after the 14th attract a penalty of 3% per month on the outstanding amount. Always file on time even if you cannot pay immediately — late filing has separate consequences.
How AjumaFlow automates SSNIT Schedule 4
AjumaFlow's payroll module (available on Starter plan, GHS 49/month) calculates all SSNIT contributions automatically when you run payroll each month:
- ✓Enter each staff member's basic salary once — calculations run automatically every month
- ✓Employer (13.5%), Tier 1 (5.5%), and Tier 2 (5%) are all computed and shown
- ✓Schedule 4 report is generated in the correct format for SSNIT submission
- ✓Payslips are generated and can be sent via WhatsApp to each staff member
- ✓PAYE (income tax) is calculated alongside SSNIT in the same payroll run
Common SSNIT mistakes Ghana SMEs make
- ✓Using basic salary instead of gross salary — SSNIT is calculated on gross (before deductions)
- ✓Missing casual workers — all workers, including casual staff, are eligible for SSNIT registration
- ✓Paying Tier 2 late — Tier 2 is separate from SSNIT and goes to a private trustee; different deadlines apply
- ✓Not registering new staff immediately — staff should be registered within 30 days of joining
- ✓Confusing SSNIT Tier 1 with SSNIT Tier 2 — they go to different places and have different rates