Settings

Cycle Configuration

Policy Controls

Statutory Rates

PAYE (Pay As You Earn):

The statutory settings screen accepts Ghana worksheet band amounts for PAYE entry, then normalizes them into cumulative internal thresholds for calculation. Each table has an effective date and source reference. Non-posted runs can be recalculated when PAYE tables are corrected, while already-posted runs remain unchanged.

The GRA resident PAYE schedule effective 1 September 2026 uses these monthly chargeable-income bands. The amounts in the middle column are band widths, not total income ceilings:

Earlier PAYE schedules remain in Tax Bands for historical runs. New Payroll businesses receive the dated 2026 schedule automatically. An existing business must review and adopt it; SikaBooks does not silently replace a company's configured PAYE table. In Payroll Settings → Tax Bands, select Review 2026 PAYE update. Compare the official monthly bands and affected run counts, inspect any posted runs, then record the review reason and confirm adoption. Only users with Payroll settings management access can do this. A conflicting schedule dated 1 September 2026 must be resolved manually in Tax Bands before adoption. Platform operators can also run php artisan payroll:adopt-paye-2026 --business=<slug> for a dry-run preview, followed by --apply --reason="<reviewed reason>"; --all provides a read-only tenant inventory.

Payroll Overview and Pay Runs show a persistent PAYE review notice to authorized settings managers until the official schedule is active; a reviewed alternative displays its own expiry warning. A verified, active settings manager receives one in-app/email notice and a deduplicated reminder when an open pay run is within three days of its pay date. Notices contain no employee or pay amounts. The scheduled payroll:notify-paye-2026 command supports --business=<slug> --dry-run for a preview.

If a qualified tax reviewer confirms a different active schedule, use Record a reviewed alternative on the review page. Enter the reason, advice/evidence reference, and an expiry date within 90 days. This exception is tied to the exact schedule: editing its bands or dates, reaching the expiry date, or changing the selected schedule requires a new review. Affected runs cannot calculate, proceed through approval, or post without a valid decision and current PAYE snapshot. Recalculate open runs after any decision; posted payslips and journals remain unchanged. An alternative review is not a determination that a different schedule complies with law.

When creating an August payroll paid in September, choose the PAYE rule date basis and enter the tax review reason. Period end retains the earlier schedule; pay date selects the schedule effective on payment. Obtain tax advice for the correct treatment of a transitional or late-paid run. The selected date, schedule, source, and exact bands are saved with the calculated run and included in its approval evidence. Older transition runs without a recorded choice retain their original period-end basis and are explicitly flagged by the adoption dry run for review. On an unposted run, use Review and recalculate to record the date choice and reason; approval and posting remain unavailable until that review completes, and fresh approval is required afterward. Changing an applicable table recalculates non-posted runs and requires renewed approval; it never edits a posted payslip or journal. Review any posted runs identified by the dry run and use the controlled payroll-correction process if a statutory adjustment is required. SSNIT and Tier 2 continue to follow their separately configured rates; this PAYE adoption does not change them.

SSNIT First Tier (2025 rates):

Tier 2 Occupational Pension:

Tier 3 Voluntary Pension:

Rates are configured per employee. Combined employee + employer contribution cannot exceed 16.5% of basic salary. Tier 3 contributions are tax-exempt up to the 16.5% ceiling.

Accounting Bridge

When the Accounting module is enabled, configure how payroll entries are posted to the General Ledger:

GL Account Mappings (14 accounts):

Department Mapping Strategy determines how payroll expense is allocated when journal shape is set to "Department":