6.1.3 Employer Has No Place Of Business In The Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Ghana /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in the jurisdiction

Commentary

Ghana

Where a foreign employer has no office or entity in Ghana, that employer cannot register with SSNIT for Tier 1 and any trusted trustee for Tier 2, hence, no contribution can be made on behalf of an employee

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3.8 Termination of employment

9.2.2 Work permits

8.1 Assessments and objections

5.2 Employee registration

2.1.1 Rates of income tax

2.1.6 Local development tax

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6.1.3 Employer has no place of business in the jurisdiction

Ghana

3.8 Termination of employment

9.2.2 Work permits

8.1 Assessments and objections

5.2 Employee registration

2.1.1 Rates of income tax

2.1.6 Local development tax

2.2.5 Québec health services fund

2.1.9 Schedular payments

6.3 Inbound employees on assignment

2.2.1 Assessable earnings for NSSF

7.2 Relocation expenses

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

3.2 Stock options

3.2 Pre-tax/post-tax deductions

3.5 Expense reimbursements

2.2.3 Employer housing contribution (INFONAVIT)

1.1 Permanent establishment

2.2.1 Employee provident fund (EPF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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6.1.3 Employer has no place of business in the jurisdiction

Ghana

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