Membership

Membership of the SSNIT Scheme is open to all workers in Ghana except officers and men of the Ghana Armed Forces and any other person who is expressly exempted by law. The scheme is also optional for the selfemployed.


Obligations of Workers and Employers

To ensure the smooth running of the scheme, there are a number of obligations that both the worker and employer must discharge.

Worker
Every worker is to ensure that he/she is registered under the scheme and issued with a membership number into which contributions are paid on his/her behalf by his/her employer.

If, on the other hand, the member is self-employed he/she is required to regularly pay his/her contributions to the Trust. A member is expected to keep only one social security number throughout his/ her working life. The member is also required to take good care of the membership certificate.

Employer
The employer is also under strict obligations to register all workers and deduct and pay contributions on their behalf. Payment should be accompanied with contribution reports indicating which member is being credited with what contribution. This payment should be done not later than the 14th day of the ensuing month as late payment will attract the payment of interest.

The employer should keep proper records of all Social Security numbers and personal records of workers and notify SSNIT of change of labour force, location, status or cessation of operations. The employer should above all, keep accurate records of his/her operations,
particularly with regard to workers and their remunerations. The employer should release all such information and documents for inspection when required to do so by an accredited officer of the Trust.

The employer should report of the employment of any new graduate from a tertiary institution for the purpose of the repayment of his/her students? loan if he/she is a beneficiary of the SSNIT Students? loan scheme.

Employers? Obligations
Every worker shall remit all the eighteen and half percent (18.5%) total contributions on behalf of each employee to SSNIT within the fourteen (14) days contribution period in a manner specified below.

  • Separate payments shall be made in respect of the 13.5% and 5%.
  • No part payments shall be made by any Employer.
  • Two separate contribution reports in respect of the thirteen and half per centum (13.5%) and five per centum (5%) indicating the names and social security numbers of each worker must be submitted together with the payment.
  • An employer is obliged by law to submit the contribution report for that month at the end of that month, whether the contribution is remitted to the Trust or not.
  • The contribution report or data accompanying both the 13.5% and 5% can be submitted in electronic form in addition to a clean and accurate hard copy.
  • It is an offence under Pensions Act 766 to fail to remit the mandatory contributions by the fourteen (14th) day of each ensuing month.
  • The penalty for non-payment of mandatory contribution within the specified period (i.e. the 14th after the end of each month) is a sum equal to 3% per month of the contribution payable. For the avoidance of doubt, the non-payment of the 5% mandatory contribution within the specified period shall attract the 3% penalty.