• Employer of record for local and expatriate staff.
• Set-up coordination when you are ready for your own company: incorporation, Ghana Revenue Authority and SSNIT registration, and bank account support, coordinated through local professionals.
• Compliance and aftercare: payroll, monthly filings and reports back to head office.
• Market entry support: structure choice, regulatory and tax overview, and a board-ready briefing.

• Foreign nationals need a work permit and residence permit from the Ghana Immigration Service under the Immigration Act 2000 (Act 573).
• Under the Ghana Investment Promotion Authority Act 2026 (Act 1173), which replaced the 2013 GIPC Act, registered enterprises qualify for an expatriate quota linked to the capital invested, from two persons for US$50,000 to US$500,000 up to twelve above US$10 million. Quotas last five years and can be renewed. Other employers apply to the Immigration Service directly.
• Investors can appoint managers of any nationality; for non-managerial roles, Ghanaians of similar qualification and experience must be given priority (Act 1173, s.48(4)).

The UK and Ghana have a double taxation convention signed on 20 January 1993 and in force from 10 August 1994. Tax treaties do not cover National Insurance. The UK has no social security agreement with Ghana. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and SSNIT contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. Under the convention, pay for work done in Ghana can generally be taxed in Ghana unless the 183-day test (183 days in any 12-month period) and the other conditions are all met. UK income tax depends on the employee’s residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment; under the convention, a building site or construction or installation project lasting more than six months, or supervisory activities on such a site lasting more than three months, can be a permanent establishment. Ask us for a proposal and we will look at your facts.

Pricing. Our employer of record service in Ghana is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.

Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.