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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Ghana /8. Non-compliance to withholding requirements / 8.1 Employer failures

8.1 Employer failures

Ghana

8.1�� Employer failures

Penalties related to withholding tax

Employer failure	Brief description	Consequences
Failure to pay taxes	A person who fails to pay tax by the date on which the tax is payable is liable to pay interest for each month or part of a month for which any part

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3.7 Pregnancy and parental leave

4.7 Business entertainment expenses

8.1 Penalties for non-compliance

5.2 Employee registration

9.1.4 Expats and labour quotas

6.3 Inbound employees on assignment

7.1 Travel expenses

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

9.1 Employment legislation

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

5.3 Foreign employers

Return of employees (ROE)

2.2.1 SSS contributions

2.1 Withholding of income tax

3.1 Minimum wage and working hours

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief