Overtime tax calculator Ghana
Overtime paid to qualifying junior staff is taxed at special low rates instead of the PAYE bands.
Enter your monthly basic salary and the overtime you were paid.
How it's calculated
- Overtime up to 50% of your monthly basic salary: 5%.
- Overtime above that: 10% on the excess.
An example
With a basic salary of GH₵2,000 and GH₵1,500 of overtime, the tax is GH₵100.
Frequently asked questions
Who qualifies for the overtime rates?
Junior staff whose qualifying employment income, including profits and gains taxed in the year, is not more than GH₵18,000.
Is overtime added to basic salary?
No. Unlike a bonus, overtime is not added to basic salary.
What about non-resident employees?
For a non-resident employee, tax on bonus or overtime is 20%.
Key terms
- Junior staff
- The staff category entitled to overtime pay under these rules.
Up-to-date official data
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