Casual worker tax calculator
Payments to casual workers are not taxed with the PAYE bands. The payer deducts a flat 5% and pays it to the GRA.
How it's calculated
- Tax to deduct: 5% of the payment. The worker receives the rest.
An example
On a payment of GH₵1,000, deduct GH₵50 and pay the worker GH₵950.
Frequently asked questions
Who is a casual worker?
A worker engaged on seasonal or intermittent work, not for a continuous period of more than six months, whose pay is calculated daily, as defined in the Labour Act, 2003 (Act 651).
How are temporary workers taxed?
A resident temporary worker is taxed like any other employee, with the PAYE bands.
Who pays the tax to the GRA?
The person who makes the payment deducts the tax and pays it to the Ghana Revenue Authority.
Key terms
- Temporary worker
- A worker employed for a continuous period of at least one month who is not permanent or seasonal.
Up-to-date official data
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